浅论内部管理审计

Brief talk about internal management audit

内部管理审计是一种基于受托管理(经营)责任关系的独立、客观的证实行为。文章对内部管理审计的主要内容进行了界定,指出内部管理审计的开展是企业适应内部市场化的需要,它能够为企业的发展提供保证,同时需要有良好的外部环境和高素质的人员作保证。

Internal management audit, based on the duty relationship of commission management, is an independent, objective confirmation behavior. This essay establishes the category of internal management audit, pointing out that corporations need the implementation of internal management which will make corporations adapted for the internal market development and can ensure the development of corporations, but it must have good external circumstances and high-quality people at the same time.