履行内部审计职能为地勘经济发展服务

Improving Internal Audit and Promoting the Development of Geological and Exploration Economy

内部审计不同于国家审计,是一种内部管理行为。地勘单位内部审计工作要履行加强管理、强化监督、为领导决策和为地勘经济发展服务的职能,内部审计工作必须要准确定位;内部审计机构要有独立性;内部审计人员的素质必须提高;审计与被审计的关系必须处理好。唯如此,才能有所创新,有所前进,为地勘单位加强管理、合法经营、发展经济作出应有的贡献。

Internal audit is different from national audit.It is a kind of internal management.Internal audit of geological and prospecting enterprises should perform the next functions: strengthen the management and supervise,provide the service for making decisions of the leaders and for geological and prospecting economic development.Internal audit must have clear and definite tasks;the institutions of internal audit should have independence;internal auditors should improve professional ability constantly etc.so internal audit can finish own duty and make a greater contribution to make geological and prospecting enterprises legally operate,improve the management of geological and prospecting enterprises and develop geological and prospecting economy.