摘要
内部审计作为现代企业组织内部一个相对独立的职能部门,通过对内部控制的全面性、合理性、有效性的监督和评价,对内协助管理当局实现对内部控制的再控制,对外同独立审计相协调,它同会计系统一道共同构成了内部控制的重要运行基础。结合公司治理模式、外部监督形式对现代企业内部审计的功能重新进行定位,时于进一步完善企业内部控制制度,防范经营风险,创建和谐经营环境,必将产生重要的作用。
Internal audit exists as a relatively independent functional unit in modern enterprises. Through the all-round, rational and effective supervise and evaluation; through the assistance of supervisor to realize the re-control of the internal control inside;through harmonizing the independent audit with outside;internal audit and accounting system comprise the cornerstone of internal control system. The combination of the pattern of internal control system and outer supervise system, with the re-location of the function of modern enterprises internal audit, it must function powerful in the following area: the perfection of enterprises internal control system ; guarding the risk of management and the creation of harmonious management surrounding.
出处
《南阳师范学院学报》
CAS
2006年第11期26-27,共2页
Journal of Nanyang Normal University
关键词
内部审计
功能定位
内部控制
和谐经营
internal audit
location of the function
internal control
harmonious management