关于内部审计若干概念问题的探讨

A Discussion on Several Problems of Internal Audit

随着内部审计的发展,其职能也随之扩展和延伸,本文综合分析了理论界对内部审计职能的认识和观点。在此基础上提出“管理绩效审计”这一概念。论证了“管理绩效审计”存在可能及其必要性。指出“管理绩效审计”涵盖了内部审计职能的各个方面,是内部审计的发展方向。

Because of the increase in the capability of the internal audit ,this paper synthetically analyses theviewpoints of the current professions. In the basis of it ,management and performance audit is been defined and it clearly includes all the capability of the internal audit