摘要
在社会主义市场经济体制日趋完善的今天,如何发挥内部审计应有的作用?应从分析我国经济发展情况、我国审计体系现状及内部审计自身特点入手,强调内部审计以提高经营管理水平和经济效益为中心,做到与事前、事中、事后审计相结合,正确处理与其他各方面的关系,内部审计规范化、制度化提高内审人员综合素质。
How can an enterprise fulfill the function of its internal audit properly under the circumstances that our socialist market system is improving day by day? To find out the answer, we should begin with the analysis of our country's economic development,the current situation of our country's audit system and the characteristic of internal audit. We should emphasize that internal audit should serve for the improvement of management and economic benefit, and try to audit every project from the begining to the end. During this we should deal the relationship between internal audit and some other aspects properly, standardize and systematize the internal audit and improve auditor's comprehensive qualities.
出处
《忻州师范学院学报》
2004年第3期78-80,共3页
Journal of Xinzhou Teachers University
