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我国加入WTO后，企业、公司的发展正面临着严峻的国际竞争形势，内部审计工作也面临着严峻的挑战，必须以新的措施应对这种变化和要求。星酷网 一、进一步提高内部审计的独立地位。笔者认为，在现代企业、公司中，内审机构应以下列两种方式设置：一是在总公司层面，在董事会下设立审计委员会，代表董事会对企业、公司经济活动的合规性、合法性和效益性进行独立的评价和监督，是处于决策系统与执行系统之间的监督系统。二是在分支机构层面，根据业务规模和性质，同时考虑成本因素，设立总经理领导下的独立部门，行使执行系统的内部审计职责。为进一步加强审计部门的独立性，便于审计工作的开展，保证审计的客观性和公正性，各分支公司的审计机构应垂直归审计委员会的领导。星酷网 二、适应建立现代企业、公司制度的步伐，推进审计内容从财务审计向管理审计转化。传统的内部审计基本上是以财务审计为主，也就是人们常说的“查账”，这种审计具有一定的局限性，一些侵占国有资产的行为以及管理中的差错、漏洞单从账面上难以看出。管理审计则弥补了这些不足，它以财务审计为基础，通过对分支公司的经营管理流程和内部控制状况进行调查分析，提出管理改进建议 通过对分支公司经营业绩和计划完成情况进行审计评价，并以此为依据考核奖罚子公司经营者 通过对分支公司经营政策和经营活动的审计监控，使之与总公司的总体发展战略和方针政策相一致。星酷网星酷网 三、审计时从事后向事中及事前转移，防范风险。目前，企业、公司内审部门对于一个分支机构一年中一般审计一至两次，两次审计之间的间隔时间较长，且都是事后审计。这种审计已不能满足竞争的需要，无法防范风险，可能在间隔期中发生一些预料不到的问题。此外，由于现代企业、公司所面临的决策风险越来越大，事前审计在实践中的重要性日益凸显。这就要求内部审计必须全方位、全过程地参与企业管理，特别应加强事前审计和事中审计。内部审计在使用远程的网络手段之后应实行适时监督，真正形成一套应对风险的预警系统，时时防范风险的发生。星酷网 四、严格执行审计决定。审计决定是内部审计机构的劳动果实，是对具体项目的审计总结，在经过企业、公司领导批准后应及时送达被审计单位执行，被审计单位应严格执行。内部审计机构应建立审计执行检查反馈制度，对一切说情拉关系的活动坚决拒绝。企业、公司领导人应充分尊重其批准的审计决定，不能姑息迁就，对审计中查出的企业、公司内部存在的违规违纪现象要有坚决查处的决心，以维护内部审计机构的权威地位，为内部审计部门创造一个宽松的审计环境。笔者建议，可将经济责任审计结果作为制定和下达经济指标的重要依据。在考核、任免、提拔干部时，根据审计报告所涉及的问题，评价、审核企业、公司管理者的业绩和工作能力，以此决定干部的留用、调离、降级或撤职。

China's accession to the WTO, enterprises, the development of the company is facing tough international competition in the internal audit work is also facing serious challenges, new initiatives must respond to such changes and requirements. Net a cool star, and further enhance the independence of internal audit. I believe that, in the modern enterprise, company, internal audit organizations should set the following two ways: First, at the head office level, an audit committee under the board, on behalf of the Board of Directors of the company, the company's economic activity, compliance, legality and effectiveness of the independent evaluation and monitoring, is in the decision-making system and monitoring system between the implementation of the system. Second, the branch level, according to the size and nature of the business, taking into account cost factors, the establishment of an independent department under the leadership of general manager, the exercise of enforcement system's internal audit functions. To further strengthen the independence of the audit department, to facilitate the audit work, to ensure objectivity and impartiality of the audit, the various branches of the company's auditors should be perpendicular to return the Audit Committee's leadership. Star Cool Sites Second, to adapt to the establishment of modern enterprise, the pace of corporate system, and promote the content from a financial audit to the audit of the management audit of transformation. The traditional financial audit of internal audit is basically the main, which is commonly known as "audit", this audit has certain limitations, some of the occupation and the behavior of state-owned assets management errors, flaws single from the book difficult to be seen. Management audit is to make up for these deficiencies, it is based on financial auditing, through the branches of the company's management processes and internal control analysis to investigate the situation and put forward suggestions for improvement through the management company of the branch performance and completion of the audit assessment, and reward and punishment as a basis for assessment by the operator a subsidiary company of the branch operations policies and audit control, so that with the Corporation's overall development strategy and policies are consistent. Star Star Cool Sites Cool Sites Third, after the audit in the matter and prior to the transfer of risk prevention. Currently, the company, the company internal audit department for a branch once or twice a year in the general audit, the interval between the two audit longer, and are post-audit. This audit can not meet the competition, not protect against risks that may occur in the interval period of some unexpected problems. In addition, the modern enterprise, the company faces the risk of increasing the decision-making, pre-audit of the importance in practice has become increasingly prominent. This requires that internal audit must be comprehensive, the whole process involved in business management, in particular, should strengthen the pre-audit and the matter of the audit. Internal audit in the network using remote means of timely supervision should be implemented after the real form of a warning system to deal with risks, from time to time to prevent risks from occurring. Star Cool Network Fourth, strict implementation of the audit decision. Audit of internal audit agency decision is the fruit of labor, is a project-specific audit summary, after companies, the approval of the company after the implementation of timely delivery of the audited entity, the audited entity should be strictly enforced. Internal auditors should establish feedback systems audit checks on the activities of all Latin American relations firm refused to intercede. Business, company leaders should fully respect their decision to approve the audit can not be tolerated, the audit found the company, the company that exist within the phenomenon of violation of discipline should be firmly dealt with the determination to maintain the authority of internal audit for internal audit department's audit to create a relaxed environment. The author suggested that economic responsibility audit results can be developed and issued as an important basis for economic indicators. In the examination, appointment, promotion of cadres, according to the issues involved in the audit report, evaluation, audit companies, company managers performance and ability to work in order to determine cadres retained, transferred, demoted or dismissed.

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