试论内部审计在现代企业中的职能作用

On the Functions of Internal Auditing in the Current Enterprises

内部审计在现代企业中具有重要的职能作用,应重新认识和理解内部审计的职能作用,充分开展内部控制审计、经济效益审计、风险管理评估,并在企业改制过程中做好领导人任期经济责任审计和资产重组、兼并的评估,将内部审计准则真正落实到企业的审计工作中。

Internal auditing is playing an important role in the current enterprises. The functions of internal auditing should be re-know with comprehension. Internal controlling auditing, economic benefit auditing and risk managing evaluation should be fully carried out. Moreover, in the process of enterprise strypped-down, the economic respon-sibility auditing and evaluation on assets reorganization and annex should be well implemented in the leader＇s patriarchate. As well, the rules of internal auditing must be authentically used in the work of auditing.