对加强我国企业内部审计的思考

Ponderation on Enhancing Internal Audit in Enterprises of Our Country

内部审计是经济组织通过审计人员对本组织内部经济活动的真实性、合法性及有效性进行审查,用以查错防弊,评价经济责任,改进管理,提高效益,为本经济组织服务的一种经济监督活动。为适应现代企业制度的需要,应加强内部审计制度建设,突出经济效益审计和战略审计,提高审计人员素质,以及促进内部审计手段的多元化发展。

In order to meet the need of the modern enterprise system, economic organizations should enhance the construction of the internal audit system, outstand economic benefits audit and strategic audit, and improve quality of the audit staff so as to promote multimedia development of internal audit means.