本科论文摘 要内部审计实质上是一个企业的独立评价活动，它作为一个独立的评价活动，其机构的独立性在公司的治理中变得尤为重要。同时，伴随着市场经济的快速发展，审计机构审计事务的开展在公司治理中的作用就凸显的越来越重要，而内部审计作为公司治理中一个重要的环节，它的独立性则有利于公司管理层及时发现管理中存在的问题，减少徇私舞弊、财产流失等现象的发生。近些年来，各种经济频发，关于内部审计独立性的问题也一直被广泛关注，这给我国公司社会治理中的内部控制审计管理工作提出了一个更高的要求和更新的挑战，所以我们迫切需要对内部环境审计的独立性问题进行更深一步的探索和研究，发现企业内部财务审计中存在的影响其独立性的问题分析以及对内部审计中存在的问题找出解决的措施，同时通过加大对于国家对内部审计的指导和监督。独立性问题一直是内部审计存在的主要问题，因为内部审计只有在保证独立的情况下，才能确保内部审计结果的真实和可靠。本文主要分为四个部分来论述分析我国公司内部审计独立性的有关问题。关键词：内部审计，独立性，影响，作用，建议本科论文Abstract internal audit as an independent evaluation of enterprises, the independence of institutions in corporate governance has become particularly important. At the same time, with the development of economy, the role of audit in corporate governance is particularly important, and internal audit as an important link in corporate governance, its independence is conducive to the management of the company to timely find the problems in management, reduce favoritism fraud, property loss and other phenomena. In recent years, various economic crime, about the problem of the internal audit independence has also been widely attention, this to our country corporate governance in the internal audit work put forward higher request and update the challenge, so the independence of the internal audit problems urgently need to be further exploration and research, found problems in the impact of the independence of internal audit and improv...
