试论现代企业制度下的内部审计

Discussion on the Inside Auditing under the Modern Enterprise System

本文根据现代企业制度下内部管理的基本特征，探讨了内部审计的目标、职能、地位及其组织机构，旨在确立与现代企业制度相适应的内部审计模式。

According to the basic feature of inside management under the modern enterprise system, the paper has explored the goal function. positionand organization of inside auditing. in order to establish the model of insideauditing should be suited to the modern enterprise system.