论内部审计的体制

Discussing about the system of the internal audit

本文分析阐述了内部审计目前的体制状况，认为内部审计体制应是国家立法管理、民间协会组织指导的自律机制，中观承上启下，微观进行管理。

The auther analyses and explains the system of the internal audit at the present in this article and fully expresses view that the system of internal audit is a self-controled system,which is administered by the government and guided by folk association,The internal audit system who Sernes to connect what ment before with what follows in view of microcosm is a pattern of meeting the needs of enterprises.