内部审计在企业管理中的作用

Actions of Internal Audit in Enterprise's Administration

内部审计具有监督、控制和评价三种职能。它不是国家审计在企业的延伸 ,而是企业不可或缺的管理手段 ,对企业经营和管理起着保障和促进作用。为了充分发挥内部审计的作用应做到领导重视 ,为内部审计提供必要的条件 ;内部审计应以经济效益审计为核心 ,完善内部控制制度 ,强化经济责任审计 ;内部审计方式应转向事前决策审计。

The internal audit has three functions of supervision,control and evaluation.It is not the elongation of audit in enterprise,but is an indispensable administration means,making the actions of guarantee and promoting to the management and administration of enterprise.For bringing the actions of the internal audit into full play,it must be accomplished to be taken the matter seriously by leading cadres,providing essential conditions for internal audit.The internal audit must take the audit of economy profit as the core,improving the internal control system,strengthening the audit for economy duty.The ways of internal audit must turn into policy making audit in advance and controlling verifying in progress,etc.