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内部控制制度的设计是企业经营管理的重要部分之一,其有利于避免企业管理中出现的财务或者经营风险,而内部控制审计不仅可以提高企业对内部控制的重视程度,还可以增加审计人员对于企业经营管理的理解,有利于审计工作的开展。但由于我国事务所没有充分的内部控制审计实践,没有形成一整套成熟完备的内控审计程序和体系,往往导致内控审计工作存在一些问题,因此笔者通过对这些问题进行阐述和分析,并就这些问题提出相应的建议。
The design of internal control system is one of the most important parts of business management. It helps to avoid the financial or operating risks in business management. Internal control auditing can not only increase the importance of internal control, but also increase the auditors’ The understanding of business management is conducive to the implementation of the audit. However, due to the fact that our country’s firm does not have adequate internal control audit practice and does not form a complete set of mature and complete internal audit procedures and systems, it often leads to some problems in the internal control audit work. Therefore, by elaborating and analyzing these problems, Put forward the corresponding suggestion.