摘要
内部控制和内部审计都是企业规模和经营范围扩大后企业进行管理的重要措施。两者在现代企业管理中有着既相互联系又相互区别,既相互作用又各自独立存在的基本关系。由于内部审计具有风险控制、内部监督和评价的优势,因而决定了内部审计应该成为内部控制活动的重要工具。为了充分发挥这一工具的作用,就必须要求内部审计从多角度、全过程参与内部控制体系建设,才能最终成为内部控制的重要组成部分。
Internal control and internal audit are two important measures taken in enterprises management after the expansion of enterprise size and business range. In modern enterprise management, these two measures relate and react to each other but remain different and independent as well. Internal audit, with its advantages of risk control, internal supervision and assessment, should be an important tool in internal control activities. To work it into full play, internal audit should be integrated into internal control system construction from multiple aspects and in the whole process, and thus it can be a significant part of internal control.
出处
《合肥学院学报（社会科学版）》
2009年第4期92-94,共3页
Journal of Hefei University:Social Sciences
关键词
内部审计
内部控制
内部控制体系
internal audit
internal control
internal control system
