摘要
分析了新时期内部审计的发展趋势,指出内部审计机构、职能、时间、队伍构成、实施方式,以及对内部审计的管理,都需相应的的转变。
Analyses the development direction of internal auditing in modern enterprise system.Expounds that it should make corresponding changes in organization,function,time,structure,implementation and management.
关键词
内部审计
现代企业制度
审计独立性
董事会
internal auditing
modern enterprise system
independent auditing
board of directors
