有色上市企业内控制度审计研究

Research for Internal Audit of Lsted Nonferrous-metals Enterprise

本文结合白银有色集团股份有限公司首发上市要求,通过对公司内部控制的内涵和内部控制审计内容的阐述,论证了完善企业内部控制和开展企业内部控制审计的重要性,指出了目前企业内控制度审计中存在的问题和差距,提出了加强有色上市企业内控制度审计的基本思路和措施,旨在有效提升内审监督的增值服务价值。

This essay agued the importance of moderating the policy for company internal control and launching the internal audit for it through explaining the meaning of company internal control and stating the content of internal audit for company internal control. It mainly discussed challenges and gaps related to present policy for internal audit for the enterprise internal control. It also pointed out the basic theme and measures for internal audit. It focused on improve the value for internal audit effectively.