论文部分内容阅读
自1982年审计制度写入《宪法》以来,我国企业内部审计特别是国有企业内部审计经过了起步、提高、巩固、转型几个发展阶段,已积累大量实践经验,审计工作日趋规范,审计范围不断拓展,审计地位不断提高,审计方式正向信息化审计转变。本文以四川烟草商业企业作为研究对象,通过概述四川烟草商业企业现有内部审计系统建设情况,对制约四川烟草商业企业内部审计更好发展的因素进行分析,并结合实践经验提出改进建议,以期促进四川烟草商业企业内部审计工作水平的提高。
Since the audit system was written into the Constitution in 1982, internal auditing of enterprises in our country, especially internal auditing of state-owned enterprises, has undergone several stages of development, such as starting, improving, consolidating and transforming. It has accumulated a great deal of practical experience, and the auditing work has become more and more standardized with a continuous scope of auditing Expand, improve the status of auditing, audit mode is the transformation of information technology audit. This article takes Sichuan tobacco business enterprise as the research object. By summarizing the current internal audit system construction in Sichuan tobacco business enterprise, this paper analyzes the factors restricting the better development of internal audit in Sichuan tobacco business enterprise, and puts forward suggestions for improvement based on practical experience so as to promote The Improvement of Internal Auditing in Sichuan Tobacco Commercial Enterprises.