摘要
内部审计既是国家审计监督体系的重要组成部分,也是单位内部管理和控制的重要组成部分。内部审计的定位应该是“管理、效益”。加强内部审计工作,一要完善制度,建立和充实内部审计机构;二要坚持“全面审计、突出重点”原则,坚持依法审计,严格按照内部审计程序和规范开展工作;三要加强内部审计队伍建设,加强协调配合,发挥整体合力。
The internal audit is both an important component of national audit and supervision system and an important component of enterprise internal management and control.Its orientation should lay on the 'management and benefit'.Internal audit should be strengthened by the next way: improve audit system,set up internal audit institution;adhere to principle of 'all-around audit and stress the main points',implement audit according to the laws and regulations;enhance training of internal audit personnel and etc.
出处
《中国国土资源经济》
北大核心
2006年第3期41-42,共2页
Natural Resource Economics of China
关键词
内部审计
定位
完善制度
依法审计
队伍建设
internal audit
orientation
improve system
audit according to the laws
training of internal audit personnel
