论内部审计的独立性

存档编号：毕业论文（设计）题目：论内部审计的独立性2009届自考本科毕业论文（设计）2目录摘要..............................................................................................................................................3ABSTRACT......................................................................................................................................4一、引言...........................................................................................................................................5二、内部审计独立性的涵义...........................................................................................................5(一)传统内部审计独立性的含义............................................................................................5(二)现代内部审计独立性的含义............................................................................................6三、我国内部审计独立性的必要性...............................................................................................6(一)审计行业的要求及《审计法》的规定...........................................................................6(二)内部审计目标实现的要求...............................................................................................7(三)内部审计作用的发挥和内部审计职能实现的要求.......................................................7(四)内部审计管理体制现状的要求.......................................................................................7(五)内部审计工作质量的保证...............................................................................................7四、制约内部审计独立性的因素...................................................................................................8(一)内部审计法律、法规不健全...........................................................................................8（二）内部审计机构设置不独立...........................................................................................8（三）内部审计人员缺少完整的独立性...............................................................................9五、强化内部审计独立性的措施建议.........................................................................................11（一）加强内部审计法律、法规建设.................................................................................11(二)合理设置机构,提高机构地位........................................................................................11(三)完善人员管理体制.........................................................................................................11(四)提高审计人员素质和职业道德.....................................................................................12(五)加大对内部审计的指导和监督力度.............................................................................12结束语............................................................................................................................................13致谢................................................................................................................................................14参考文献.........................................................................................................................................153摘要内部审计是一项独立客观的咨询活动，其作用的发挥是通过客观公正的检查和评价来实现的。内部审计是企业强化自我约束机制的重要手段，是转换企业经营机制、规范内部管理、提高经济效益、建立现代企业制度的客观要求。独立性是内部审计的灵魂，是审计工作质量的保证。保持独立性是实现客观公正的前提条件，是内部审计的本质要求。本文通过讨论内部审计独立性的含义，说明了内部审计独立性的重要性，表明要使内部审计真正发挥检验、监督、鉴证、咨询职能，首先取决于内部审计的独立性。同时，通过列举内部审计独立性的表现，阐述了影响内部审计独立性的因素，提出了一些可以改进内部审计独立性的措施。本文在介绍相关概念和理论时采用归纳的方法，即在获取大量的文献资料，认真了解前人的相关研究成果后，归纳总结了自己相应的概念和理论。同时采用分析的方法，重点分析了制约内部审计独立性的几个因素，试图加以解决。本文对内部审计独立性进行了一些分析，提出我国应重点关注如何增强内部审计的独立性,使其真正发挥监督服务职能而不致于形同虚设,维护国家财政经济秩序,促进廉政建设,提高单位经济效益,为社会主义经济建设服务。关键词:内部审计；独立性；制约因素；措施4ABSTRACTInternalauditingisanindependentandobjectiveconsultingactivities,theroleofisthroughobjectiveexaminationandappraisaltofulfill.Internalauditingistheenterprisestrengthenself-disciplinemechanismistheimportantmeansofconversionenterpriseoperationmechanism,strengtheninternalmanagement,improveeconomicefficiency,theestablishmentofamodernenterprisesystemofobjectiverequirements.Independenceistheinternalauditofsoul,istoguaranteethequalityofauditwork.Keepindependenceistorealizetheobjectiveofprerequisites,istheessenceofinternalauditrequirements.Thispaperdiscussesthemeaningofinternalauditindependence,andexplainstheimportanceofinternalauditindependencethatwillmaketheinternalauditreallyplayinspectionandsupervision,verification,counselingfunction,firstdependsoninternalauditindependence.Meanwhile,throughthelistofinternalauditindependenceofperformance,elaboratedtheinfluencefactorsofinternalauditindependence,andputsforwardsomecanimprovetheinternalauditindependencemeasures.Basedontheintroductionoftherelatedconceptsandtheoriesbasedonconclusionmethod,namelytoacquireliterature,understoodearnestlypredecessor'srelatedresearchachievements,summarizestheowncorrespondingconceptsandtheories.Atthesametimebymeansofanalysismethod,analyzestherestrictionofinternalauditindependenceofseveralfactors,tryingtosolvethem.Inthispaper,theinternalauditindependenceconductsomeanalysis,proposedthatweshouldfocusonhowtostrengthentheinternalauditorindependence,makeitsdisplaytrulysupervisionservicefunctionwithoutnon-existing,safeguardingnationalfinancialandeconomicorder,andtopromotehonestconstruction,imp