摘要
分析了运输管理审计的含义、新特点,简要阐明了运输管理审计的程序和方法,通过选取运行监控环节审计来说明审计中的控制目标和关键绩效指标(KPI),突出该环节的审计重点,以期通过物流运输管理审计有效推动企业的发展。
In this paper, we analyzed the definition and characteristics of transportation management and auditing, briefly elaborated the process and method thereof, and at the end, by selecting the auditing of the operational monitoring process as an example, demonstrated the control objectives and key performance indexes of the management and auditing system.
出处
《物流技术》
2015年第11期49-51,共3页
Logistics Technology
关键词
物流
运输管理
审计
logistics
transportation management
auditing
