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关注企业内部审计的独立性运作

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摘要 相比于企业内的其他部门而言,企业的内部审计部门具有一定的独立性,这种独立运作主要体现在部门在进行审计活动时,审计的结果并不会受审计的范围、审计对象的影响。因此审计工作的进行也具有一定的独立性。本文主要分析了在内审的过程中对独立性的影响因素并提出了一些应对措施。
作者 李晶芸
出处 《商业文化》 2014年第27期113-114,共2页 Business Culture
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