| 政府部门内部审计的地位分析 |
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| 引用本文： | 汪小曼,李武珍.政府部门内部审计的地位分析[J].科技创业月刊,2007,20(7):63-64. |
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| 作者姓名： | 汪小曼 李武珍 |
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| 作者单位： | 1. 湖北大学知行学院
2. 中南财经政法大学研究生院,湖北,武汉,430064 |
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| 摘 要： | 政府部门与其他组织机构相比,其最突出的不同点就在于其具有社会管理职能。内部审计作为内部管理监督与控制机制的组成部分,在政府部门中的地位有待进一步提高。从政府部门的组织结构、管理层的管理哲学和管理水平、内部审计为政府部门创造价值大小、内部审计部门负责人和内部审计人员的能力与素质等方面探讨了其对内部审计地位的影晌。
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| 关 键 词： | 政府部门 内部审计 内审地位 组织结构 |
| 修稿时间： | 2007-02-28 |
Status Analysis of Internal Audit in Government Department |
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| Wang Xiaoman,Li Wuzhen.Status Analysis of Internal Audit in Government Department[J].Pioneering With Science & Technology Monthly,2007,20(7):63-64. |
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| Authors: | Wang Xiaoman Li Wuzhen |
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| Institution: | Wang Xiaoman Li Wuzhen |
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| Abstract: | Government departments have some management functions in the society,which is different from other organization.As a part of internal supervision and control system,the status of internal audit in government department should be enhanced.The factors influencing the status of internal audit are discussed in this paper,which included the structure of government department,the management philosophy and management competence,the va1ue created by the internal audit and the competence of the intern al auditor and their directors. |
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| Keywords: | government department internal audit status of internal audit structure of organization |
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