摘要
介绍了内部审计职能的演变和发展情况,阐述了现代企业制度下的内部审计职能,对现代企业制度下如何强化内部审计职能进行了探讨。
In this paper, the author introduced evolution and development of function of internal auditing of enterprises. Then, the author expounded function of internal auditing under modern enterprises system, and discussed how to strengthen internal auditing function.
出处
《科技创新与生产力》
2011年第10期70-72,共3页
Sci-tech Innovation and Productivity
关键词
现代企业制度
内部审计
企业风险管理
经济监督
经济评价
modem enterprise system
internal auditing
risk management of enterprise
economic supervision
economic evaluation
