| 企业内部审计存在的问题及其对策探讨 |
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| 引用本文： | 尹小帆.企业内部审计存在的问题及其对策探讨[J].连云港职业技术学院学报,2004,17(3):42-45. |
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| 作者姓名： | 尹小帆 |
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| 作者单位： | 连云港市劳动和社会保障局,江苏,连云港,222003 |
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| 摘 要： | 我国的审计体系是由内部审计、政府审计和社会审计组成的，他们在各自不同的领域发挥着不可替代的作用，其中内部审计的基础性作用尤为重要。在企业决策、执行与监督组成的企业管理体系中，内部审计处于监督位置上，代表经营者对本企业和基层单位进行经济监督评价，是经常性的工作。随着我国市场经济的逐步发展，内部审计成为拥有很大自主权的企事业单位的内部控制系统，高层次的监督作用将会显得越来越重要。目前企业内部审计存在许多问题，要解决这些问题，应从观念革新、方法革新、机构设置革新、法律配套、提高审计人员素质等方面切入。
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| 关 键 词： | 内部审计 审计职能 内部控制 独立性 |
| 文章编号： | 1009-4318(2004)03-0042-04 |
| 修稿时间： | 2004年1月12日 |
On Open Questions In Internal Auditing Of Enterprises And Countermeasures |
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| YIN Xiao-fan.On Open Questions In Internal Auditing Of Enterprises And Countermeasures[J].Journal of Lianyungang Technical College,2004,17(3):42-45. |
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| Authors: | YIN Xiao-fan |
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| Abstract: | China's auditing system is composed of internal audit, audit of government and social audit, and each plays a unique role in its respective field. The internal auditing, however, is the most important, which acts as the role of supervision in the managerial system of an enterprise made up of decision-making, execution and supervision. It, on behalf of administrators, supervises and evaluates the economy of the enterprise and basic units. With the development of economy, the internal auditing plays a growing great role in high-level supervision in enterprises and institutions with much decision-making power. At the same time, there are problems in internal auditing to which the solutions should include innovation of ideas, methods and structural establishment, matching laws and quality improvement of auditors. |
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| Keywords: | Key words: internal auditing auditing function internal control independence |
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