效益审计是铁路内部审计转型的必由之路

Benefit audit is the only way leading to the shift of audit system of railways

效益审计是内部审计实务发展过程中的较高阶段。结合财务收支审计做好效益审计,有利于铁路内部审计在铁路资产经营、管理方面发挥更大的作用。从效益审计的涵义、效益审计的方法步骤及铁路内部审计如何进行效益审计进行论述。

Benefit audit is the higher level of audit system. To well deal with benefit audit will be helpful to the internal audit to give full play in the railway asset operation and management. The article discusses how to do the benefit audit from its connotation, procedure and etc.