在内部审计中开展固定资产投资审计的探讨

A Discussion on Carrying Out Fixed Assets Investment Audits in Internal Auditing

固定资产投资是企事业单位的重要经营决策活动,对企事业单位的生存发展有着重要的影响。本文分析了内部审计中开展固定资产投资审计的意义、现实基础和可能性,并对如何在内部审计中开展固定资产投资审计进行了构想,最后针对目前内部审计中开展固定资产投资审计存在的问题提出了几点建议。

The investment in fixed assets is an important business decision for enterprises and institutions. It has important influence on the survival and development of enterprises and institutions. This text has analyzed the significance, realistic foundation and possibility of carrying out fixed assets investment audits in internal auditing. The paper also presents a framework of how to carry out such audits and finally proposes some suggestions for the current problems of such auditing pattern.