论文部分内容阅读
内部审计是企业经营管理的重要链条,是领导科学决策的参谋助手,是经济运行的卫士,特别是随着企业改革和发展的不断深入,内部审计的作用越来越明显。这就要求内审不仅通过传统的财务收支、资产负债等审计方式为企业服务,还要与时俱进、不断创新,根据实际情况采取多种方式进行审计,发挥内部审计“免疫系统”功能,揭示企业经营管理活动中存在的各类问题,提出改进经营管理的意见与建议,促进企业持续健康发展。
Internal audit is an important chain of business management, staff assistant to guide scientific decision-making, and guardian of economic operation. Especially with the deepening of enterprise reform and development, internal audit plays an increasingly important role. This requires that the internal audit not only through the traditional financial revenue and expenditure, assets and liabilities and other auditing services for enterprises, but also with the times, continuous innovation, according to the actual situation in a variety of ways to carry out audits, to play an internal audit “immune system ”Function, reveals all kinds of problems existing in the operation and management activities of the enterprise, puts forward the opinions and suggestions on improving management and administration, and promotes the sustained and healthy development of the enterprise.