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在社会的不断发展中,事业单位的生存和发展受到内部因素、外部因素、环境因素等的影响,其中内部控制影响着事业单位的管理,而内部控制审计的成效,影响着事业单位的发展。目前在我国事业单位中,内部控制、内部审计还存在一些问题,为此本文针对内部控制审计的成效以及面临的问题和应对策略等相关的内容进行分析研究。
In the continuous development of society, the existence and development of PSUs are affected by internal factors, external factors and environmental factors, among which internal control affects the management of PSUs. The effectiveness of internal control audit affects the development of PSUs. At present, there are still some problems in the internal control and internal audit of our country’s public institutions. Therefore, this paper analyzes and studies the effectiveness of the internal control audit as well as the problems and coping strategies.