摘要
随着企业经营活动的多元化和企业管理的现代化,内部审计在企业发展过程中的促进作用越来越明显.但从我国目前内部审计现状来看,还存在许多问题.本文对影响内部审计工作效率的相关因素进行了分析,并提出几点改进建议.
With the diversities of corporation business activities and modernization of corporation management, the positive effect of internal audit on the development of corporation has become more and more evident. However, from the current situation of internal audit in China, there exists a great many problems. This paper analyzes relative factors that influence working efficiency of internal audit and puts forward some suggestions for improvement.
出处
《成都大学学报（自然科学版）》
2005年第3期221-224,共4页
Journal of Chengdu University（Natural Science Edition）
关键词
内部审计
效率
内部控制
价值增值
internal audit
efficiency
internal control
value increment
