Probe - Accounting, Auditing and Taxation

Thoughts on the independence of internal audit

Qiusheng Wang

Henan Asset Management Co., Ltd

DOI: https://doi.org/10.59429/paat.v7i1.9442

Keywords: Internal audit; Independence; Risk management; Synergistic

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Abstract

This research closely focuses on the latest domestic and international audit requirements and deeply explores the core issue of the independence of internal audit. By systematically combing the connotations of the independence of internal audit in terms of organizational structure and personnel quality, it reveals its relative characteristics. From multiple dimensions such as improving the organizational structure, strengthening personnel selection and training, standardizing process systems, and enhancing authority, effective strategies to ensure the independence of internal audit are proposed. It emphasizes the importance of a positive interaction between internal audit and management, and maximizes the value of internal audit while following professional ethics, providing a solid theoretical and practical support for enterprise risk management and the improvement of governance effectiveness.

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References

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