摘要
为了充分发挥企业内部审计在改善企业经营管理和提高经济效益方面的作用。从内部审计法律依据不充分、缺乏独立性、审计范围受到限制、内部审计人员业务素质不高等方面,分析了我国企业内部审计中存在问题的原因,并针对这些原因提出了若干对策。
In order to givefull plgy to improve economic efficiency amd improve the business management aspects of the role. From a legal basisis not sufficient, the lack of independence of China＇s interhal audit the audit is limited in scope,higher professional quality of internal audit, internal audit analysis of the existing problems ,and put forwards number of measures aimed at the causes.
关键词
内部审计
问题
对策
interior audit
question
countermeasure
