论内部审计独立性

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。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。本文通过对内部审计独立性的研究，说明内部审计的重要性，表明内部审计真正的发挥其职能，首先取决于内部审计的独立性。同时通过对内部审计必要性的研究，找出影响内部审计独立性的原因及制约因素，从而提出强化我国内部审计独立性的措施及建议。

关键词：内部审计；独立性；必要性；制约因素
Abstract

In Internal audit is an independent and objective advisory activities, in order to increase its value, and promote the basic guiding principle operating units, and through systematic and standardized approach to risk assessment and improve management control and results management process to help accomplish its objectives . The role of objective and fair play is through inspection and evaluation to achieve. Enterprises to strengthen internal audit is an important means of self-restraint mechanism, is the enterprise operational mechanism, standard internal management, improve economic efficiency, establish the objective requirements of modern enterprise system. Independence is the soul of the internal audit is the audit quality assurance. Maintaining independence is a prerequisite for achieving an objective and fair, is the essential requirement of internal audit. Based on the independence of internal audit, indicating the importance of internal audit, internal audit shows that really play to seven functions. First of all, depends on the independence of internal audit. At the same time on the necessity of the internal audit system to identify the causes of internal audit independence and the constraints, which proposes to strengthen our internal audit independence measures and recommendations.

Key words: Independence，Internal audit，Necessity，Constraints 

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