摘要
实现组织目标、为组织增加价值是内部审计的目的。文章从内部审计价值增值的定义和要素出发,结合企业管理特点,介绍供电企业内部审计如何在实践中实现价值增值;同时分析目前存在的局限和问题,对下一步如何更好发挥价值增值进行展望。
To achieve organizational goals and add value for organization is the purpose of internal audit. In this paper, starting from the definition and elements of internal audit value increment, combined with the characteristics of enterprise management, power supply enterprise internal audit how to realize the value increment in practice is introduced, the current limitation and problems are analyzed at the same time, and in the next step how to better give play to value increment is forecasted.
出处
《安徽电气工程职业技术学院学报》
2014年第4期43-47,共5页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
内部审计
价值增值
现状
展望
internal audit
value increment
present situation
forecast
