试析当前形势下内部审计的侧重点

Discuss The Emphasis Point That the Inside Under The Situation Audits at Present Simply

随着我国加入WTO后企业面临的经营风险和竞争不断加大,经济模式和经济体制都在不断变化,许多国有企业、集体企业正逐步改制成股份制或股份合作制企业。同时由于计算机的普及,网络信息技术在各领域的广泛应用,传统的财务手工操作正逐步被现代化手段取代。这些前所未有的变革势必改变内部审计的侧重点,由此对当前形势下的内部审计提出了新的要求。

As business risk and competition which enterprises face after the accession to the WTO of our country strengthen constantly, the economic modes and economic system are all changing constantly. A lot of state-owned enterprises, collective-owned enterprises are changing system into the shareholding system or share cooperation progressively . At the same time because of the popularization of the computer, the wide application in every field of information technology of network, The traditional one done by hand is being replaced by the modernized means progressively . Emphasis point that these unprecedented changes certainly will change the inside and audit , Therefore auditted and puts forward the new request to the inside under the situation at present.