浅谈企业内部控制制度审计

Discussion on enterprise's internal control system auditing

阐述了内部控制制度审计的作用、目的及内容,分析了内部控制制度审计的程序和方法,探讨了内部控制制度审计的风险和防范,以使内部控制制度审计工作向更完善和健全的方向发展。

The effect, goal and content of internal control system auditing were illustrated, and the procedure and method of internal control system auditing were analyzed. The risk and preventing measures of internal control system auditing were discussed, so as to make internal control system auditing works develop to completer and sounder direction.