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随着油田企业的发展,内部审计工作面临着新形势和新任务:审计相关知识不断更新,审计理论加快发展,先进的审计方法不断涌现,对内审人员的要求也越来越高。如何建设高素质、高水平、复合型的内审队伍,笔者认为加强后续教育对提升审计工作水平意义重大。本文介绍了内部审计人员后续教育的含义、原则,结合笔者审计工作实践,系统阐述了后续教育五方面的内容,对如何提高后续教育效果进行了探索。
With the development of oilfield enterprises, the internal audit work is confronted with new situations and new tasks: the audit related knowledge is constantly updated, the audit theory is accelerated, the advanced audit methods are constantly emerging, and the requirements for internal auditors are also getting higher and higher. How to build a high-quality, high-level and complex internal audit team, I believe that strengthening the follow-up education to enhance the level of audit work is of great significance. This paper introduces the meaning and principle of the follow-up education of internal auditors, combined with the author’s audit practice, expounds systematically the five aspects of follow-up education and explores how to improve the effect of follow-up education.