强化内部控制审计的几点看法

Strengthening internal control audit several views

目前，内部审计范围已从传统的财务收支审计扩展到经营管理的各方面，内部审计通常代表管理层对整个企业内部控制制度的健全性、有效性及其遵循情况等进行评价，内部控制制度是企业管理的重要手段，完善企业内部控制审计威了内部审计工作的当务之急。

At present, the internal audit scope expanded from the traditional financial revenue and expenditure audit to the management and operation various aspects,the internal audit on behalf of the management level to entire enterprise internal control system perfect, the validity and the deference situation and so on carries on the appraisal ,the internal control system is usually the business management important method,the perfect enterprise internal control audited internal audit work urgent matter.