内部审计如何应对变革中的内部控制

Internal Audit to Cope with Changes in the Internal Control

通过对内部审计与内部控制相辅相成关系的描述,揭示内部审计的"根"在于内部控制审计,从而由内部控制的发展轨迹来阐述内部控制的演进对内部审计的影响,继而说明企业内部审计如何应对不断变革中的内部控制,做好上市公司内部控制审计。

The complementary relationship between internal audit and internal control reveals that the root of internal audit lies in internal control audit. How the development of internal control influence internal audit is explained through the evolution of internal control,demonstrating how internal audit responses to the changes of internal control and well conduct internal control audit of a listed company.