摘要
内部审计是集团公司内部控制的关键环节之一,也是集团公司运营管理的重要组成部分。内部审计不仅对集团公司经营管理全过程进行有效监管,还对各项管理活动作出有效评价,促使企业填补漏洞,完善经营管理,提高经济效益和市场竞争力。通过对以往文献的梳理,对我国集团公司内部审计的特点、现状、问题及对策建议等方面研究进行了综述。
The internal audit is one of the key links of internal control of group company and also an important part of company operation and management. It not only supervises the whole process of the management of the group efficiently, but also makes efficient evaluation to the management. The purpose of internal audit is to prompt enterprises to fill the gaps, improve the oper- ation, management, economic efficiency as well as market competitiveness. Through the combing of the previous literature, characteristics, current situation, problems and countermeasures of internal audit of group companies in our country, including other researches can be reviewed in this naner.
出处
《对外经贸》
2016年第3期155-156,共2页
FOREIGN ECONOMIC RELATIONS & TRADE
基金
河南省普通高等学校人文社会科学重点研究基地资助项目阶段性研究成果
河南省大中专院校就业创业课题阶段性研究成果
郑州航空工业管理学院青年科研基金项目阶段性研究成果(项目编号:2016011001)
关键词
集团公司
内部审计
内部控制
group company
internal audit
internal control
