摘要
本文对当前地勘单位内部审计在深化改革、转换经营机制的形势下，如何选择适应形势需要的发展取向进行了探讨。认为单位内部审计应跳出外部审计的模式，应贴近单位经济活动实际；单位内部审计具有较强的内部控制功能和经常化的运作条件。
The article discusses, following the deepening of reform and the transformation of their operating mechanism, what direction should the geological prospecting units take to improve their internal auditing to suit the needs of the present situation. It is held that, instead of indiscriminately copying the practice of other trades in this respect, they should adopt a pattern which fits the actual conditions of their own economic activities and possesses effective auditing functions for internal control.
出处
《中国国土资源经济》
1994年第8期22-23,21,共3页
Natural Resource Economics of China
