内部审计职业化

实现内部审计职业化的体制思考

Thinking about Realization of Professional System of Internal Audit

内部审计职业化是实现内部审计现代化的主要途径。

Professional of internal audit is the main way of realizing internal audit modernization .

内部审计职业化的主要内容是：内部审计人员的专业化、资格化；

The main contents of professional of internal audit are the specialization and qualification of internal auditors ;

审计假设中的内部审计可以职业化假设，对传统认识是具有挑战性的。

The internal audit hypothesis of professionalization is a challenge to conventional cognition .

本文将审视风险管理与内部审计的互动关系，探讨风险管理框架下的内部审计职业化发展战略。

This article will focus on the relationship between risk management and internal audit , discuss the development of professional internal audit under the risk management .

其次，它是加强我国内部审计法制化建设的需要；第三，它是加快我国内部审计职业化建设与发展的需要；

Thirdly , it meets the need of quickening construction steps of China 's internal auditing occupation .

2003年，中国内部审计协会发布了第一批中国内部审计准则，迈出了我国内部审计职业化的步伐。

In 2003 , the China Institute of Internal Audit issued the first internal audit standards , which is the first step to promote the profession of internal audit in China .