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关于加强企业内部审计独立性的思考 被引量:1

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摘要 内部审计是存在于组织内部的监督评价工作,其独立性决定着内部审计能否正常实行,由此可见其对企业的经营与管理起到十分重要的作用。本文笔者从加强企业内部审计独立性的必要性出发,分析指出企业内部审计独立性的主要内容,并在此基础上提出了加强企业内部审计独立性的若干建议。
作者 王春珍
出处 《商情》 2014年第35期17-17,共1页
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