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1、Ontheinternalauditstaffofthethree-dimensionalthinking[Abstract]articlebyintroducingwhatis“three-dimensionalthinking”andtheinternalauditors‘three-dimensionalthinking,“theneedtofurtherelaboratetheinternalauditors’three-dimensionalthinking”approachanduseinpracticalwor
2、k,thusconcluded:InternalAuditorsshouldnotsimplyontheinternalfinancialbalance,qualityofaccountinginformationandeconomicresponsibilityaudit,butshoulduse“three-dimensionalthinking”approachfromtheoperator,managerpointofviewoftheauditprocessandauditfindingsandmanagement
3、ofallanalysisoftheauditprocess,givefullplaytothefunctionsofinternalauditservices.[Keywords]three-dimensionalthinking,auditanalysis,efficiency,developmentAgoodauditorshouldhaveastrongauditfull-timetheoreticalknowledge,practicalskillsandrigorousstandardsofprofessiona
4、lethics,however,withthe15furtherdevelopmentofmarketeconomyandmodernenterprisesystemofcontinuousimprovement,qualityauditofinternalauditstaff,especiallyincreasingdemandsforstafftheinternalauditstaffshouldnotonlymastertheknowledgeandtheexpertiseintaxation,butalsounder
5、standtherelevantlaws,regulationsandcorporatemanagement,humanresourcesmanagementandotheraspectsofknowledge,andtheopportunitytocombinebusinesswiththeaudit,socanreallyplaythefunctionsofinternalauditservices,inordertopromotetheimprovementofinternalmanagement,whichrequi
6、restheinternalauditstaffhaveastrong“three-dimensionalthinking”ability,andtheuseof“three-dimensionalthinking”toanalyzeandsolveproblems.Whatisa“three-dimensionalthinking?”Simplyput,thatis,three-dimensionalthinking,empathy,isfromadifferentperspectiveontheauditprocessa
7、ndaudittheresultsofanalysis,istouseitsexpertiseinunderstandingtherelevanceofthewholeprocessofimplementationofenterprisemanagementaudit,analysistoevaluatetheinternalauditstaffmustbeoperators,15managersandthestate,enterprisesandotherpointofviewtoanalyzeandthink.inord
8、ertoplaytheinternalauditoversightandservicefunctions.“Three-dimensionalthinking”canbemorehorizontalthinking,itcanbemoreverticalthinking,butshould