摘要
提高企业经济效益是企业经营活动最终的目的，而内部审计在企业经营中发挥着重要作用．企业领导必须充分重视内部审计．在研究当前内部控制制度的内容及重点部位的基础上，对审计方法的改进作了进一步的探讨．
It has been reported in the paper that the leaders devote much attention to the interior auditting, research the focal point of interior control rules and regulations and go further into the method of auditting.
出处
《洛阳理工学院学报（自然科学版）》
2000年第4期36-37,共2页
Journal of Luoyang Institute of Science and Technology：Natural Science Edition
关键词
审计
内部审计
内部控制制度
Auditting: Interior Auditting
Interior Control Rules and Regulations.
