内部审计与内部控制的关系

The Relationship between the Internal Audit and the Internal Control

从内部控制成为内部审计的重要内容,监督和评价内部控制的健全有效是内部审计的重要职责两方面讨论内部审 计与内部控制的关系,并分析在新形势下,如何加强中国企业内部控制制度的建设,促进内部审计事业的发展。

The relationship between the internal audit and the internal control is discussed on two aspects; the internal control becomes important to the internal audit and supervising and evaluating the perfection and validity of internal control is the main function of internal audit. Analyses are made on how to strengthen the internal control system of enterprises in China in order to improve the internal audit.