浅析企业内部审计

On the Inside Audit of Enterprises

尽管我国企业内部审计经过20年发展有了长足进步,但是还存在一系列问题,不能适应社会发展对其要求。为此,应该从根本上认清其存在的问题,进而有针对性地提出解决办法,使内部审计纳入规范化、制度化、法制化的轨道,独立、客观地促进组织目标的实现。

Although our inside audit of enterprises has made great progress during the past twenty years, there still exist a series of problems. Thus it can not meet the requirement of the social development. We should realize the problems from the foundation of audit and put forward countermeasures. We should make our audit regularized, managed with system and law, so as to realize our aim independently and objectively.