摘要：内部审计作为企业自我约束机制，已成为现代企业制度的重要组成部分。随着社会经济的发展和对内部审计需求的变化，我国内部审计的职能定位由监督向增值服务转变，工作重心由财务、效益向内部控制、风险管理和公司治理效果转变。建立和完善适当的内部审计模式，成为促进内部审计发挥增值作用的重要路径。本文通过调查问卷的形式了解企业内部审计模式的现状以及存在的问题，尤其是了解企业内部审计人员对于内部审计模式的评价与看法，并且针对内部审计模式存在的问题构建增值型内部审计模式。建立增值型内部审计模式框架，旨在提高内部审计的价值，帮助企业加强内部控制、降低经营风险。这样可以增加企业价值，实现企业目标，促进企业经济的发展，提高企业的竞争力，同时也可以维护投资者的利益，让投资者能够获得更多的收益。这样对于整个社会的稳定发展，也是有着非常重要的意义的。

关键词：内部审计模式；经营风险；调查问卷；增值型

Research on Internal Audit Model—Based on questionnaire analysis

Abstract：Internal audit, as an enterprise self regulatory mechanism, has become an important component of the modern enterprise system. With the development of social economy and the internal audit function changes in demand, China's internal audit supervision by value-added services to shift focus from the financial benefit to the internal control, risk management and corporate governance effect change. Establishing and improving the appropriate internal audit model has become an important way to promote the value-added role of internal audit. According to the form of questionnaire,this paper clarifies the current situation and the existing problems of internal audit mode in enterprise , especially understanding the evaluation and perception of internal audit model by internal auditors.Also it will build the value-added internal audit mode aiming at the existing problems of internal audit mode. The establishment of value-added internal audit model framework aims to improve the value of internal audit,helping enterprises to strengthen internal control and reduce operational risk. This can increase enterprise value,achieve enterprise goals,promote the economic development of enterprises, as well as improve the competitiveness of enterprises.At the same time,it will also safeguard the benefits of investors, so that investors can get more of that.This is also of great significance to the steady development of the whole society.

Key words: internal audit model; operating risk; questionnaire；value-added

目 录

0引言 1

1内部审计概述 1

1.1内部审计的概念与内容 1

1.2内部审计隶属关系与独立性 2

1.3内部审计影响因素 4

1.4内部审计从业人员胜任能力 4

1.5内部审计模式概念界定 4

2问卷调查及结果 5

2.1问卷的设计、发放与回收 5

2.2样本分析 5

2.3调查结果 7

3内部审计存在的问题分析 12

3.1内部审计独立性不强 12

3.2审计方式以及范围都存在不足 12

3.3专业人才缺乏