关于企业内部审计职能的思考

Considerations about the Internal Audit Function of Enterprise

分析了现代企业制度下内部审计的经济监督和经济评价职能,指出控制和咨询是内部审计发展的趋势所在。

This paper analyzes the functions of the internal audit in economic supervision and economic evaluation under the modrn enterprise system, and points out that the control and consultation are the trend of internal audit development.