摘要
随着外部环境的变化,现代内部审计已从传统的监督、评价功能向价值增值功能拓展。因此,探索提升外汇局内部审计价值增值功能的有效途径,有着极其重要的现实意义和理论意义。
With the change of the external environment, modern internal audit has been expanded from the tradi- tional supervision, evaluation function to value - added function. Therefore, to explore the effective way to en- hance the value of internal audit value - added functions of the foreign exchange bureau has the extremely im- portant practical significance and the theoretical significance
出处
《宁夏党校学报》
2014年第6期88-90,共3页
Journal of the Party School of the CPC Ningxia Hui Autonomous Region Committee
关键词
内部控制
内部审计
增值功能
internal control
internal audit
proliferation function
