邮电内部审计,自组建已历经8个春秋。截至1992年的资料,全国已有内审机构712个,专职审计人员2849人,每年审计查出的违纪、违规金额均在亿元左右,成绩是显著的。但从实际情况看,这些机构和人员都是按照企业上级的规定而设置,审计成果都是为完成上级下达的计划所取得的。要使企业内部审计真正成为企业自我需要,自觉摆进企业领导的议事日程,并充分发挥其专业职能,仍有一定的差距。特别是在当 The internal audit of postal and telecommunications has undergone eight spring and autumn years since its establishment. As of 1992, there were 712 internal audit agencies in the country, with 2,849 full-time auditors. The amount of violations and violations found in audits each year was about 100 million yuan, and the results were significant. However, from the actual situation, these institutions and personnel are set up in accordance with the requirements of the superiors of the company, and the audit results are all achieved by completing the plans issued by the superiors. To make the internal audit of enterprises truly become the company’s self-needs, consciously placed on the agenda of the business leaders, and give full play to their professional functions, there is still a certain gap. Especially when