摘要
目前,金融企业内部审计工作已逐渐完善,但在集团财务公司内,内部审计工作一直都不被重视,要发挥内部审计在财务公司内部防范风险和提高效益方面的作用,首先应做好基础工作——加强内部审计工作。在分析财务公司加强内审工作必要性的基础上,对内审工作的定位,做好内部审计工作的方法和保障措施上给出一些建议。
At present,financial enterprise internal auditing has been gradually improved,but internal audit has not been taken seriously in the group finance company.Strengthening the internal audit work of financial companies should be done which is to help internal audit play a powerful role in internal preven-tion and improving economic performance in finance company.This paper gives some suggestions on the ways and safeguards measure of internal audit work based on the analysis of the necessity of strengthening internal audit work.
作者
乔琳雁
QIAO Linyan(Dvision of Auditing, Yunnan Metallurgy Group Co. , Ltd. , Kunming 650224, China)
出处
《昆明冶金高等专科学校学报》
CAS
2017年第6期72-74,共3页
Journal of Kunming Metallurgy College
