摘要
近几年来,内部审计的业务类型有了一定程度的转变,特别是内部审计的研究方向发生了很大的改变。人们发现内部审计业务不仅仅应具有审计监督的职能,更应该具有对企业评价和服务的职能,从而也应更加关注内部审计咨询业务。这一审计业务类型的转变成为了最近内部审计行业讨论的热点,也成为了各大小企业现在需要改变的重点。内部审计咨询业务的发展与内部审计的效果、企业发展息息相关。而对内部审计咨询业务发展的研究,有助于在实际中更加灵活地运用内部审计为企业增加价值。
In recent years, the internal audit of the type of business has changed to some extent, especially internal audit research direction have changed. People found the internal audit business not only should have the audit supervision function, have to the enter-prise evaluation and service functions, thereby also pay more attention to internal audit advisory business. This audit the change of the type of business became the latest to internal audit industry hot topics, has become the size of the enterprises need to change the focus of. Internal audit advisory business development and internal audit effectiveness, enterprise development. The internal audit advisory busi-ness development research that helps us in practice more flexible use of internal audit for enterprises to increase the value.
出处
《铜陵学院学报》
2013年第6期44-48,共5页
Journal of Tongling University
关键词
内部审计
咨询业务
发展趋势
internal audit
consulting business
development trend
