现代企业制度下的内部审计

The Internal Audit under the Modern Enterprise System

在现代企业制度下,只有建立与之相适应的内部审计模式,才能真正发挥内部审计的服务作用。介绍了内部审计的3种组织模式,即监事会领导的组织模式、总经理领导的组织模式、董事会领导的组织模式,指出内部审计应以经济效益为中心,做到规范化,以实现内部审计的效益作用。

Under the modern enterprise system, only establishing the internal audit mode that is suitable to the modern enterprise system can truly give play to the service function of the internal audit. This paper introduces three kinds of the organization mode for the internal audit, that are the organization mode led by the supervisory board, the organization mode led by the general manager, and the organization mode led by the director board, and points out that the internal audit should take the economic benefit as the center and realize the normalization to give full play to the beneficial function of the internal audit.