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随着市场经济的进一步发展,企业管理者对加强企业内部审计质量提出了更高要求。烟草企业内部审计主要发挥评价、监督、服务、增值职能,是企业进行内部监督、精细管理的重要方式,有利于企业防错纠弊、防范风险和规范管理。基于增值型内部审计质量,本文着重分析烟草企业增值型内部审计的问题特征,并探索如何提升内部审计质量工作。
With the further development of the market economy, managers have put forward higher requirements on strengthening the internal audit quality of enterprises. The internal audit of tobacco companies mainly plays the role of appraisal, supervision, service and value-added functions. It is an important way for enterprises to conduct internal supervision and fine management, which is good for enterprises to prevent malfeasance, prevent risks and standardize their management. Based on the value-added internal audit quality, this article focuses on the issue characteristics of value-added internal audit of tobacco enterprises and explores how to improve the quality of internal audit.