摘要
内部审计的职能和内部审计的作用本来一对"孪生兄弟",职能发挥得越充分就会使作用的效果越大,作用的不断加大又过来影响职能的进一步完善和改进。
The relationship between the function and effect of internal auditing is just like ＂twin brothers＂. The more adequate the function is, the greater the effect is. The expanding of the effect also affects the improving and perfection of the function.
出处
《价值工程》
2010年第4期3-3,共1页
Value Engineering
关键词
内部审计
职能
作用
特征
internal auditing
function
effect
character
