摘要
内部审计是单位内部的一种独立客观的监督和评价活动,是我国社会主义审计监督体系的重要组成部分。但是,在实际工作中,对内部审计的定位和内容有着不同的理解。本文针对内部审计如何定位,内部审计包括的内容提出一些看法,并结合会计电算化制度下的内部审计控制提出若干建议。
Internal auditing is an independent and objective activity for supervising and appraising within an organization, and it＇s also an important constituent of our socialist auditing and supervising system. However, there exist different understandings for the internal auditing positioning and its contents in practices. In the article the author proposes some views on the contents of internal auditing with regard to how to position the internal auditing, and makes some suggestions on the internal auditing control in the context of system of electronic calculating in accounting.
出处
《价值工程》
2005年第10期117-119,共3页
Value Engineering
关键词
内部审计定位
内部控制制度
审计
internal auditing positioning
internal control system
auditing
