基于内部控制的公司内部审计研究

Research on Internal Audit Based On Corporate Internal Control

本文对公司的内部控制及基于内部控制的内部审计进行了分析。认为可以通过发挥政府作用,加强控制计算机会计信息系统,提高人员素质来强化内部控制;通过完善法规,合理设置内审机构,拓展内审作业领域,改进内审技术和方式,提高内审人员素质来完善基于内部控制的内部审计机制。

This paper analyze the corporation's internal control and internal audit.The purpose of this study was to give suggestions on how to improve internal audit based on internal control.The results showed that internal control can be strengthened by implementation of government role,strengthening the control of computer accounting information systems,and improving the quality of personnel;At the same time,internal audit can be enhanced through the improvement of laws and regulations,setting reasonable internal audit setup,expanding the area of internal audit,improving internal audit techniques and methods and improving the quality of internal audit staff.