CAJ | 학술논문

在企业管理的过程中，实现组织价值的增值是一项重要的管理目标。从这个角度来看，内部审计部门作为企业进行日常经营管理中的重要职能部门，也同样需要为实现企业价值增值的目标而服务。内部审计是帮助企业规范和改进内部管理活动、实现组织目标和增加企业价值的管理活动。现代企业价值最大化的理念促进了人们对于内部审计增加价值的思考，内部审计如何增加企业价值，提高内部企业增加企业价值的效果等成为学者和企业关注的重点内容。随着我国社会主义市场经济建设的不断深化，企业面临的经营风险更加多样，强化内部审计，拓展内审范围，对于提高企业抗风险能力，确保组织价值平稳增长有着积极作用。
재기업관리적과정중，실현조직개치적증치시일항중요적관리목표。종저개각도래간，내부심계부문작위기업진행일상경영관리중적중요직능부문，야동양수요위실현기업개치증치적목표이복무。내부심계시방조기업규범화개진내부관리활동、실현조직목표화증가기업개치적관리활동。현대기업개치최대화적이념촉진료인문대우내부심계증가개치적사고，내부심계여하증가기업개치，제고내부기업증가기업개치적효과등성위학자화기업관주적중점내용。수착아국사회주의시장경제건설적불단심화，기업면림적경영풍험경가다양，강화내부심계，탁전내심범위，대우제고기업항풍험능력，학보조직개치평은증장유착적겁작용。
In the process of enterprise management, increase organization value is one important management target. From this perspective, as the important functional department, the internal audit department also needs to serve the goal of enterprise value increase. Internal audit is a management activity to regulate and improve the internal management activities, realize orga-nizational goal and increase enterprise value. The maximization of enterprise value prompts people's thoughts on how could in-ternal audit increase value for enterprises, and it becomes the major concerns for researchers and enterprises. With the devel-opment of socialism marketing economy construction, enterprises face more operating risks, while strengthen internal audit, ex-pand internal audit scale play an important role for the enterprises' risk prevention and organization value increase.