CAJ | 학술논문

内部审计的目的在于管理风险、提升治理、实现组织目标。本文从内部审计的作用、内容、内部审计过程中应注意的问题、内审人员的素质要求等几方面进行了阐述，强调了内部审计的重要性以及内审人员政治及业务能力的基本要求。
내부심계적목적재우관리풍험、제승치리、실현조직목표。본문종내부심계적작용、내용、내부심계과정중응주의적문제、내심인원적소질요구등궤방면진행료천술，강조료내부심계적중요성이급내심인원정치급업무능력적기본요구。
The purpose of internal audit is to manage risk , improve governance and achieve organizational goals.In this paper,the definition of internal audit,the quality requirements of internal auditor ,the identifica-tion of audit suspicious points ,the bidding audit contents and so on are described .Moreover,emphasizes the importance of internal audit and the basic requirements of internal auditor ’ s political and business ability .