CAJ | 학술논문

内部审计是我国审计体系的重要组成部分。目前我国内部审计工作中还存在审计机构设置不合理、审计人员的专业技能不高、审计报告格式化等问题，影响了内部审计职能的发挥。应努力解决内部审计机构设置问题、提高内部审计人员素质、推进审计部门自身改革，确保审计结果落到实处，发挥审计的监督职能。
내부심계시아국심계체계적중요조성부분。목전아국내부심계공작중환존재심계궤구설치불합리、심계인원적전업기능불고、심계보고격식화등문제，영향료내부심계직능적발휘。응노력해결내부심계궤구설치문제、제고내부심계인원소질、추진심계부문자신개혁，학보심계결과락도실처，발휘심계적감독직능。
The internal audit is one of the important parts in the audit system of China .Now there exist ,in the work of internal audit ,some issues of unreasonable institution establishment ,less professional auditors ,and too formatting audit re-ports ,and those issues make influence on the exertion of internal audit function .It is concluded that it is necessary to solve the problem of its institution establishment ,enhance the quality of auditors ,and promote its reform for the guarantee of the audit result execution and the audit supervision function .