增值型内部审计

增值型内部审计的机构设置要本着全面了解公司经营的原则；

Explain fully the concept of value-added internal audit ;

增值型内部审计若干问题探讨

Exploration on Some Issues about the Value-added Internal Audit

商业银行增值型内部审计模式的功能与实现模式研究

Research on the Function and the Mode of Value-added Internal Auditing in Commercial Banks

这一新定义表明内部审计已经进入了增值型内部审计的新时代。

This new definition showed that internal audit has entered a new era of value-addition .

当然在我国实行增值型内部审计也有其重要性和紧迫性。

Certainly , that putting added-value internal audit into practice in our country also has significance and urgency .

增值型内部审计研究

Value-Added Internal Audit Research

企业增值型内部审计是一种新的审计理念，是内部审计发展的新趋势。

The value-added internal audit is an audit concept and also is the new trend of development of internal audit .

本人也会在以后的学习工作中，继续对增值型内部审计加以研究和实践。

I will continue to study on value-added internal audit and put it into practice in my future study and work .

因此加快完善增值型内部审计，将为电力企业挖掘潜在效益提供有力的保证。

So to perfect value-added internal audit quickly can provide forceful guarantee to explore the potential benefits for electric power enterprises .

而且我国关于增值型内部审计设置的政策文件较少，理论基础都来自国外研究的成果。

But our country about the value-added internal audit policy set of files is less , both theory research achievements from abroad .

本文采用规范研究的方法，首先对增值型内部审计的几个基本概念进行研究，其中包括确认服务与咨询服务等若干问题；

Normative approach is used to research on this thesis . Firstly , several basic concepts are discussed , including assurance and consulting services .

此外，本文借鉴了西方内部审计发展情况，结合中国经济形势的变化，预测了内部审计的发展方向，即，审计领域扩展到风险管理领域，发展增值型内部审计。

Besides , this thesis uses the experience of internal audit development of western countries for reference , combing the changing situation of Chinese economy .

同时，渴望本文研究能够为我国企业增值型内部审计的应用研究起到抛砖引玉的作用，激发更多的企业和个人对增值型内部审计问题展开研究。

At the same time , for the research can for our country enterprise application of value-added internal audit research play a role , stimulate more businesses and individuals on value-added internal audit issues .

第四章是论文的重点和归结点，主要研究增值型内部审计在中国的推广与应用情况，这是整篇论文的写作目的与现实意义所在。

In chapter four , I want to propagandize value-adding ideology to Chinese auditors and facilitate value-added internal audit applying in Chinese internal audit practice , which is the aim and significance of the thesis .

这种增值型内部审计不是纯理论的研究结果，而是由于现代企业经营的风险加大，企业的治理结构转变，以及企业的内部组织战略重组等原因形成的新型内部审计。

The value-added internal audit is not a pure academic concept , but a new practice concept developed in modern enterprise management , which is facing more risk , greater change in corporate governance and strategic recombination .

并对我国增值型内部审计进行有效的宣传，让更多的企业知道增值型内部审计的增值作用，更新关于内部审计的观念，使得增值型内部审计在我国得到高效的发展。

And to our country internal audit to carry out effective publicity , so that more enterprises know the value-added internal audit value-added role , update on internal audit of the idea , the value-added internal audit in our country gets effective development .

同时，希望本文可以起到抛砖引玉的作用，激发更多的人参与内部审计的研究和实践，希望国家可以对增值型内部审计的研究和开展起到鼓励作用。

Also , hope that this paper can play a valuable role and arouse more people involved in the research and practice of value-added internal audit , and also hope that our country can play a role in encouraging practice and research on value-added internal audit .

而现代内部审计为增值型审计，现代内部审计部门是利润中心。

However , modern internal auditing , which belongs to value-added auditing , is a profit center .

最后提出几点建议，希望能推进价值增值的思想在中国内部审计界的宣传，促进增值型内部审计在中国内部审计实践的开展。

Finally , several suggestions are mentioned , in the hope of introducing value-added idea to Chinese auditors , and facilitating value-added auditing applying in Chinese internal audit practice widely .