强化企业内部审计 促进企业反腐倡廉

Strengthening Internal Audit to Promote Anti-Corruption of Enterprise

企业反腐倡廉建设是一项系统工程,仅仅依靠纪检监察及审计部门的力量是远远不够的,必须充分利用企业内部各种监督资源。企业内部审计部门因其独特地位,决定了其在企业反腐倡廉建设中能发挥重要作用。本文从企业内部审计的职能出发,着重论述内部审计在反腐倡廉建设中的作用,并探讨如何更好地开发利用企业内部审计资源来促进企业的反腐倡廉建设。

For anti-corruption work of enterprise, besides relying on outside discipline inspection and audit departments, taking full advantage of a variety of internal audit resources of enterprise is of significance. By focusing on the function of internal audit department of enterprise, how to utilize internal audit department of enterprise to promote anti-corrut^tion is discussed in this paper.