[摘要]：内部审计以企业设置的内部审计机构为主体，以内审人员为执行单位对企业内部的经营管理进行监督和检查，帮助企业履行其经济责任。独立的内部审计机构才能不受影响的履行其职能。内部审计是企业经营管理过程中不可缺少的一环，而独立性是内部审计的根本属性，如果不能确保审计的独立性，那么审计工作就不能起到决定性的作用。由于企业所处环境的复杂性，在各方因素的影响下，尽管内部审计不能保持绝对的独立性，为了内部审计能够发挥应有的职能，企业的内部审计应保持相对的独立性。内部审计的鉴定和评价需保持其公正性、准确性，以此为目标，内部审计人员只有在审计工作独立性的前提下，才能正确、有效地实施审计, 才能达成既定目标。区别于理想状态，与外部审计那种充分独立性不同，由企业、部门和单位内部设置的专门机构或人员实施的内部审计，因组织结构、制度、人员等方面的原因很难以保持独立性，存在较多的问题。50487

本文主要分为五个部分来论述分析内部审计独立性有关的问题:

第一部分是引言,通过列举分析国内外的学者对内部审计独立性有关的观点引出本文的写作背景和研究意义;第二部分是理论知识部分,我在这部分对内部审计的定义与内部审计独立性的涵义简单介绍了一下,并说明了现代企业内部审计独立性的必要性;第三部分描述了影响现代企业内部审计独立性的因素;第四部分是根据上一部分提出的问题提出解决方法和确保内部审计独立性的建议、措施;第五部分就是通过对中石化内部审计方面政策分析研究，得出先进的启示。最后则是结论：在市场经济体制大环境和现代企业制度的要求下，企业应在自身发展的同时，重视并加强内部审计的建设。

[毕业论文关键词]：内部审计；独立性；威胁；建设

Independence of internal audit

Abstract：Internal audits to corporate internal audit set as the main unit of the internal auditors to perform internal management supervision and inspection, the main fact enterprises to fulfill their financial responsibility. Independent internal audit institutions can fulfill its functions are not affected. Internal audit is the process of enterprise management indispensable part, and the independence of the internal audit of the fundamental properties, if not ensure the independence of the audit, then the audit can not play a decisive role. Because of the complexity of the business environment in which, under the influence of all the factors, although the internal audit can not maintain absolute independence, in order to be able to play its internal audit functions of the company's internal audit should remain relatively independent. Identification and evaluation of internal audit need to maintain its fairness, accuracy, this objective, internal auditors only in the context of the independence of the audit work, in order to properly and effectively perform the audit in order to achieve the stated objectives. Different from the ideal state, and external audit different kind of full independence, internal audit staff or specialized agencies set up by enterprises, departments and units implemented within, for reasons organizational structure, systems, personnel and other aspects difficult to maintain independence, there are more problems.

This paper is pided into five parts to discuss issues related to the analysis of internal audit independence:

The first part is the introduction, by enumerating the analysis of domestic and foreign scholars about the independence of the internal audit point of view leads to writing background and significance of the study; the second part is the theoretical knowledge part, I am in this part of the definition of internal auditing and internal audit independence of a brief introduction about the meaning, and explain the necessity of the independence of modern internal audit; the third part describes the impact of modern internal audit independence factors; the fourth part is to propose solutions according to issues raised and a portion ensure that the recommendations of internal audit independence, measures; the fifth part is by Sinopec internal audit policy analysis, obtain advanced revelation. Finally, there is the conclusion: Under the requirements of the market economy and the environment of the modern enterprise system, enterprises should in their own development, attention and strengthen internal audit. 内部审计的独立性研究:http://www.751com.cn/kuaiji/lunwen_53835.html