摘要
内部审计不仅是我国企业内部控制制度的重要组成部分,同时也是建立现代企业制度的必然要求。我国现代企业制度的建立,对内部审计来说既是机遇,又是挑战。因此,在完善现代企业制度的同时,必须建立与之相适应的内部审计制度,从而有效地防范错弊,改善企业的经营管理,降低风险,提高企业的经济效益。
Internal audit is not only an important part of our internal control system, but also as a necessary requirement of establishing a modern enterprise system. The establishment of modern enterprise system is both an opportunity and a challenge to the internal audit. Therefore, in improving the modern enterprise system, we must establish the corresponding internal audit system, which effectively prevents mistakes, improves enterprise management, reduces risk, and improves the economic efficiency of enterprises.
出处
《价值工程》
2012年第8期74-75,共2页
Value Engineering
关键词
企业内部审计
现代企业
企业制度
enterprise internal audit
modern enterprise
enterprise system
