内部审计与内部控制关系分析

Analysis of the Relationship between Interior Audit and the Interior Control

内部审计与内部控制都是企业规模与经营范围扩大的产物,是企业为完善企业管理而采取的措施。本文认为,内部审计作为内部控制的一个重要组成部分,将发挥重要作用。主要包括参与内部控制设计、监督与评价内部控制、提供管理咨询等。

Interior audit and the interior control are the outcome of the enlarging the enterprise scale and its business scopes, are the measures taken for the promotion of the enterprise management. The author advocates that as a very important part of interior control, interior audit will play a very important role,including participating in the interior control design, supervising and assessing interior control and providing inquiring service on management.