现代企业内部管理审计若干问题探讨

Probe into the Problems of Audit in Modern Enterprise Inner Management

企业内部管理审计以改善管理状况、提高管理水平和效率为目标,从而促进各项经济活动的有效进行。其主要内容包括对企业管理理念的执行情况,内控制度的健全性、有效性,各种成本性开支等实施审计。

The purpose of enterprise inner management audit is to promote management level and efficiency and to propel all kinds of economic activities.The main tasks are as follows: enterprise management concept of implementation,the perfection and efficiency of inner control system,and all kinds of cost expenditure audit.