摘要
随着市场经济的发展变化,企业规模日益扩大,企业组织结构越发复杂多样,内部审计要适应这种变化的趋势就要明确定位,增强业务独立性;加强企业流程管理,提高审计工作信息化程度;提升内部审计人员素质,强化内部审计团队建设,唯有这样才能实现内部审计在企业中实现价值增值。
As the rapid development of economy, the bigger expansion enterprise has made, the more complicated the organization structure enterprises have. In order to adapt to the trend, internal audit should clearify its role, strengthen the independence of business affairs, improve the flow management, enhance the level of information, upgrade the personnel quality and promote internal team-building, which will realize the expansion of captial value on internal audit.
出处
《天津商务职业学院学报》
2015年第3期25-26,共2页
Journal of Tianjin College of Commerce
关键词
内部审计
价值增值
企业价值
internal audit
expansion of capital value
enterprise value