摘要
铁路内部审计是铁路企业加强管理、防范舞弊、提高工作效率和效益、实现铁路企业目标的一种控制和监督机制。针对铁路企业内部审计工作中存在的问题,提出实行委派制,加强内部审计工作的独立性;建立监督控制制度,避免内部审计外包的风险;加强内部控制,防范内部审计风险;提高审计人员素质;加强内部审计信息化,提高工作效率和工作质量等建议。
Railway internal audit is a control and supervision mechanism of railway enterprises which used to strengthening management,keeping away fraudulent practices,increasing working efficiency and benefit and realizing railway enterprise’s objects.Targeting with the problems existing in internal audit works of railway enterprises,this paper puts forward suggestions including： implementing accreditation mechanism as to strengthen independence of internal audit works;establishing supervision and control system as to avoid the risk of internal audit outsourcing;enhancing internal control as to prevent internal audit risk;increasing audit staff performance;strengthening informationization of internal auditing as to increase working efficiency and quality.
出处
《铁道运输与经济》
北大核心
2013年第4期1-3,15,共4页
Railway Transport and Economy
关键词
铁路
内部审计
内部控制
Railway
Internal Audit
Internal Control
