摘要
内部审计监督是我国审计监督体系的重要内容。但从目前情况看,内部审计的作用并没有充分发挥出来,究其原因是由于诸多方面造成的。如何才能使内部审计的监督作用真正发挥出来并为单位经济管理和经济发展服务,是审计工作需要研究、探讨和解决的现实问题。
Internal auditing supervision is an important part of the auditing supervision system in China. But as far as the present auditing situation is concerned, the functions of internal auditing hasnt been fully demonstrated. There are many reasons for this. The realistic problem that needs studying and discussing is how to give full play to internal auditing supervision to serve the economic management and development.
