整合利用审计资源，向增值型内部审计转变
Integrating and Utilizing Audit Resources to Transform to Value-Added Internal Audit

内部审计的内在性特征和本源性优势，决定其对助力企业高质量发展具有重要意义，同时也给内部审计提供了新的研究课题和发展机遇。增值型内部审计以提高组织效率和增加组织价值为目标受到广泛关注。结合实践工作经验，阐述整合审计资源的重要性，分析了整合审计资源的现实可行性。围绕组织管理、制度规范、业务工作提出了构建增值型内部审计体系的价值；提出增值型内部审计助力企业高质量发展应当深化内部控制审计、加强风险管理审计、推进公司治理审计。通过打破部门界限、挖掘审计成果、借助外部力量等方式实现内部审计资源有效整合，促进企业健康、高效发展。
The intrinsic characteristics and original advantages of internal audit determine that it is of great significance to help the high-quality development of enterprises, and also provides new research topics and development opportunities for internal audit. Value-added internal audit has been widely concerned with the goal of improving organizational efficiency and increasing organizational value. Combined with practical work experience, this paper expounds the importance of integrating audit resources, and analyzes the realistic feasibility of integrating audit resources. It puts forward the value of building value-added internal audit system around organization management, system standard and business work. It is suggested that the value-added internal audit should deepen the internal control audit, strengthen the risk management audit, and promote the corporate governance audit. The effective integration of internal audit resources can be achieved by breaking departmental boundaries, mining audit results, and using external forces to promote the healthy and efficient development of enterprises.