关于现代企业制度下内部审计职能的探讨

Discussion on the Function of Internal Audit in Modern Enterprise's System in China

本文分析了现代企业内部审计五种职能及其同企业管理者之间的关系,提出经济监督和评价是企业内部审计最基本和重要的职能,同时对内部审计是否具有经济鉴证、管理和服务咨询等职能进行了探讨和研究,认为内部审计不但具有监督和评价职能,而且具有经济鉴证、管理、服务、咨询等多种功能。

There are five functions of internal audit within modem industry. This essay analysis the relationship between the five functions and managers are very necessary. And the economic supervision and economic evaluation are very importent functions. It turns out to be the internal audit has not only the function of supervision and evaluation, but also economic identify, management, consultation and service, etc.