摘要
内部审计是在一个组织内部建立的一种独立的评价活动,内部审计在企业能否有效发挥作用,关系到企业的生存与发展。分析企业内部审计的现状,提出促进企业内部审计作用发挥的对策,对促进企业的发展,具有重要意义。
Internal audit is an independent activity established by the inner of the organization.Whether Internal audit could play role is related to survive and development of the enterprise.It is very important that analyze the status of internal audit of the enterprise and put forward to the strategy which could promote the development.
出处
《长春金融高等专科学校学报》
2011年第2期34-35,共2页
Journal of Changchun Finance College
关键词
内部审计
作用
企业发展
internal audit
role
the development of the enterprise