现代企业制度下内部审计工作的职能与重点

Functions and Focal Points of the Internal Audit under the Modern Enterprise System

阐述了现代企业制度下内部审计工作的经济监督职能和经济评价职能,着重介绍了现代企业中内部审计工作的重点。

This paper expounds the economic supervision function and economic evaluation function of internal audit under the modern enterprise system, and introduces emphatically the focal points of internal audit in the modern enterprise.