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在市场经济高速迅猛发展之下,竞争日益激烈,发展环境更加复杂,企业在经营中的风险越来越大,财务的风险越来越多,各个行业对财务工作也越来越重视。将风险控制于有效的范围之中,保证企业资产安全性,维护企业利益,内部审计和内部控制能够有效的防止财务人员工作失误可能会造成的不良影响。本文阐明了内部审计和内部控制的基本概念,对二者之间的关系进行分析,对内部审计特征与内部控制质量研究的结果进行了初步的讨论,希望对企业经营者在财务工作上起到警醒的作用。
Under the rapid and rapid development of market economy, the competition is getting fiercer and the environment for development is more complicated. The risks in business are getting bigger and bigger, and the risks of finance are more and more. More attention is paid to financial work in all industries. The risk control in the effective range, to ensure the safety of corporate assets, safeguarding the interests of enterprises, internal audit and internal control can effectively prevent the financial staff errors may be adversely affected. This paper clarifies the basic concepts of internal audit and internal control, analyzes the relationship between the two, discusses the characteristics of internal audit and the quality of internal control for a preliminary discussion, hoping to play an important role in the financial management of the business operators Alert role.