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淺談內(nèi)部審計部門的職能轉(zhuǎn)變（上）
【摘 要】內(nèi)部審計部門有著監(jiān)督與服務(wù)的雙重職能，兩者孰輕孰重一向都沒有一個明確的定論。作為內(nèi)部審計部門的職能，在工作中監(jiān)督與服務(wù)兩者偏向于任何一方都會給內(nèi)部審計部門的工作帶來巨大的影響。在內(nèi)部審計的工作過程中應(yīng)當(dāng)將內(nèi)部審計的監(jiān)督與服務(wù)的職能充分地結(jié)合起來，以服務(wù)的態(tài)度來進(jìn)行監(jiān)督的工作。通過監(jiān)督與服務(wù)職能的辯證統(tǒng)一幫助內(nèi)部審計部門發(fā)揮自己的職能。本文的結(jié)論對于企業(yè)的內(nèi)部審計部門自身認(rèn)識不清的情況有一定的參考價值。 關(guān)鍵詞：內(nèi)部審計，監(jiān)督職能，服務(wù)職能 Abstract
The internal audit department have two functions: the surveillance function and the service function. There is no answer that which function is more important. As the functions of internal audit department, the preference on either one will have great impact on the performance of the internal audit department. While the internal department’s working, the surveillance function should work together with the service function. The internal audit department should perform their surveillance with the service manner. By the unification of the surveillance function and the service function, the internal audit department can perform it’s function well.
This article is helpful to the companies which cannot give clearly level to internal audit department. Key words: internal audit, surveillance function, service function 目 錄
一、序言
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