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| 关于企业内部审计独立性问题的探析一以万达集团内审为例
摘要
我国财务审计制度对于企业来说是实现自我审查及时发现内部财务问题的重要监督方法，内部审计相对于外部审计来说，内部审计更熟悉公司内部的情况，因而更容易在公司财务运转过程中及时的发现问题，在发现问题后能及时作出相应的对策来解决问题减少公司的损失，避免企业经济受损。所以内部审计对公司的发展是至关重要的。一个企业的发展前景和企业内部审计具有一定的相关性，然而，一些财务舞弊事件和金融犯罪就足以反映我国企业内部审计的阶段环节还比较薄弱。针对这一问题，我国企业应当不断加以对内部独立审计的完善，充分发挥独立审计的作用，保证审计的完成效果，重视审计效率，提高审计水平，这对于企业在未来的发展是非常有利的。本文以万达集团为例，简单阐述了万达集团内部审计产生的原因和存在的主要问题，并结合我国企业内部审计的发展情况，提出了解决这些问题的可行性对策。
关键词：内部审计；独立性；财务问题；万达集团
An Analysis of the Independence of Internal Audit in Enterprises-- Taking the Internal Audit of Wanda Group as an Example
Abstract
Our financial audit system for enterprises is to implement self-censorship in important monitoring methods of internal financial issues, internal audit relative to the external audit,internal audit is more familiar with the company's internal situation,thus more easily in the process of the company's financial operation timely found the problem, after found the problem in a timely manner to make corresponding countermeasures to solve the problem to reduce the loss of the company, avoid enterprise economic damage.Therefore, internal audit is of vital importance to the development of a company.The development prospect of an enterprise has a certain correlation with the internal audit of an enterprise. However, some financial fraud events and financial crimes are enough to reflect that the stages and links of the internal audit of enterprises in our country are still relatively weak.In view of this problem, Chinese enterprises should continue to improve the internal independent audit, give full play to the role of independent audit,ensure the completion of the audit effect,pay attention to audit efficiency, improve the level of audit, which is very beneficial to the development of enterprises in the future.Taking Wanda Group as an example,this paper briefly expounds thecauses and main problems of internal audit in Wanda Group, and puts forward feasible countermeasures to solve these problems in combination with the development of internal audit in Chinese enterprises.
Key words: internal audit, Independence, Financial problems, Wanda group
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