企业内部审计的思考与探索

Thinking and Exploration of the Enterprise Internal Audit

企业内部审计是自我约束和自我监督的重要机制。随着世情、国情、党情继续发生深刻变化,企业内部审计机构的地位、职能、作用、方法等也应发生相应的转变。

The enterprise internal audit is the important mechanism of self-discipline and serf-supervision. Along with the continuous changes of the world situation, the national situation and the Party＇s situation.The status, function, role and method of the enterprise internal audit organization should also make corresponding changes.