摘要
介绍了管理审计的目的、特征、作用和评价标准,论述了管理审计的程序、重点及技术方法,分析了我国实施管理审计面临的困难,提出了发展和完善管理审计的对策。
This paper introduces the targets, features, functions and evaluation standards of the management auditing, expounds the procedures, emphases and technical methods of the management auditing, analyzes on the difficulties of implementing the management auditing in our country, and advances the countermeasures for developing and perfecting the management auditing.
出处
《科技情报开发与经济》
2006年第16期155-156,共2页
Sci-Tech Information Development & Economy
关键词
管理审计
审计程序
内部控制
management auditing
auditing procedure
internal control