摘 要
本研究深入探讨了内部审计与外部审计的协同作用机制及其所面临的挑战与策略。首先，从审计的基本理论出发，对内部审计与外部审计的定义、分类、特点与职能进行了系统梳理。随后，详细分析了内部审计与外部审计在信息共享与沟通、风险评估与应对、质量控制与改进以及互相学习与培训等方面的协同作用机制。通过深入研究，发现内部审计与外部审计在协同作用中面临的主要挑战包括信息共享不充分、沟通机制缺失、工作重复以及信任缺失等问题。针对这些挑战，提出了一系列具体的协同策略，包括建立信息共享平台以促进审计信息的流通与利用，加强沟通与协作以提高审计效率和质量，明确工作分工和责任范围以避免工作重复，以及建立互信机制以增强内部审计与外部审计之间的合作与信任。这些策略旨在通过加强内部审计与外部审计的协同作用，提高审计工作的整体效率和效果，进而为企业和组织的健康发展提供有力保障。本研究旨在深入探究内部审计与外部审计的协同作用机制，提出切实可行的协同策略，为提升审计工作的质量和效率提供理论支持和实践指导。
关键词：内部审计 外部审计 协同作用
Abstract
This study deeply discusses the synergistic mechanism of internal audit and external audit and the challenges and strategies it faces. Firstly, starting from the basic theory of audit, the definition, classification, characteristics and functions of internal audit and external audit are systematically sorted out. Then, the synergistic mechanism of internal audit and external audit in information sharing and communication, risk assessment and response, quality control and improvement, mutual learning and training is analyzed in detail. Through in-depth research, it is found that the main challenges in the synergy between internal audit and external audit include insufficient information sharing, lack of communication mechanism, duplication of work and lack of trust. In response to these challenges, a series of specific collaborative strategies are proposed, including establishing an information sharing platform to promote the circulation and utilization of audit information, strengthening communication and collaboration to improve audit efficiency and quality, clarifying the division of work and scope of responsibility to avoid duplication of work, and establishing a mutual trust mechanism to enhance the cooperation and trust between internal and external audit. These strategies aim to enhance the overall efficiency and effect of audit work by strengthening the synergy between internal audit and external audit, and thus provide a strong guarantee for the healthy development of enterprises and organizations. The purpose of this study is to deeply explore the synergistic mechanism between internal audit and external audit, propose feasible synergistic strategies, and provide theoretical support and practical guidance for improving the quality and efficiency of audit work.
Keyword:Internal audit External audit Synergistic effect
目 录
1引言 1
2内部审计与外部审计的基本理论 1
2.1审计的定义与分类 1
2.2内部审计的特点与职能 2
2.3外部审计的特点与职能 3
3内部审计与外部审计协同作用的机制 4
3.1信息共享与沟通机制 4
3.2风险评估与应对机制 4
3.3质量控制与改进机制 5
3.4互相学习与培训机制 5
4内部审计与外部审计协同作用面临的挑战 5
4.1内部和外部审计之间信息共享不充分 6
4.2两种审计之间缺乏有效的沟通机制 6
4.3内部和外部审计工作重复 6
5内部审计与外部审计协同作用的策略 7
5.1建立信息共享平台 7
5.2加强沟通与协作 7
5.3明确的工作分工和责任范围避免工作重复 8
6结论 8
参考文献 10
致谢 11
