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在企业经营的过程中,成本费用作为企业的一项支出,是企业在经营过程中关注的重点,对于企业成本费用的内部控制就成为企业内部审计的重要部分之一,使经济主体通过加强内部控制来达到成本的节约。任何企业都应当不断完善内部控制制度,加强成本费用管理,并且予以严格的执行,充分发挥内部控制对成本费用的控制作用。
In the process of enterprise management, cost and expense as an expenditure of the enterprise are the focus of the enterprise in the operation process. The internal control over the cost and expense of the enterprise becomes one of the important parts of the internal audit of the enterprise, Control to achieve cost savings. Any enterprise should continue to improve the internal control system, strengthen cost management, and be strictly enforced, give full play to the internal control of the cost control role.