摘要
本文认为，集团企业相对独立、垂直的内部审计管理体制反映了现代企业制度建设过程中内部审计管理体制和干部制度两个方面内容的创新，其最显着的特点就在于强化了内部审计的独立性，造对于正确处理企业利益相关关系，防范上市风险，保障股份制改造顺利进行中及维护广大股东利益。均有着十分重要的影响。要实现相对独立、垂直的内部审计管理体制的功效，内部审计只有与外部审计相结合，才能从完整意义上完成对公司有效监督的任务。
All that conglomerates correspondingly independent and vertical internal audit management structure reflects two aspects of innovation in terms of internal audit management system and the cadre system through the process of upbuilding modern enterprise system. The most notable feature is to enhance the independence of the internal audit, which has a very important impact on correctly handling the relationship between business interests, preventing listing risks, security shareholding system reforming smoothly, and for the preservation of the interests of shareholders. To achieve this management system effectiveness, internal and extemal audit only combine to complete effective supervision task for company from the sense of completion.
关键词
内部审计
体制创新
相对独立
垂直管理
internal audit
system innovation
correspondingly independent
vertical management
