摘要
内部审计是现代企业科学管理的一个核心组成部分,其目标是完善内部控制机制、保障公司遵纪守法。文章提出了要在明确审计对象的前提下,坚持审计原则,合理有效地运用审计方法,确保内部审计能够发挥出重要作用。
Internal audit is a core part of scientic management of the modem enterprise. The target is to improve and perfect the internal control system, to guarantee the corporation to observe law and discipline. The paper promotes to adhere audit principle and rationally effectively apply audition method to ensure internal audit to produce the important effect at the precondition to clear about the object.
出处
《包钢科技》
2008年第2期89-90,95,共3页
Science & Technology of Baotou Steel
关键词
内部审计
内部控制
原则
internal audit
internal control
principle
