摘要
内部审计与会计监督受到了社会各界的广泛关注与青睐,如何正确处理内部审计与内部会计监督之间的关系,使内部审计工作得到有效的应用是所有企业面临的共同课题。结合个人在内部审计中的研究经验,对内部审计在内部会计监督中的应用展开粗浅的分析。
Internal audit and accounting supervision have been widely concerned and favored by all walks of life. How to correctly handle the relationship between internal audit and internal accounting supervision, and the effective application of internal audit work is a common problem faced by all enterprises. Combined with the research experience of individuals in internal auditing,the paper analyzes the application of internal audit in internal accounting supervision.
作者
谢殿波
XIE Dian-bo(Datang Heilongjiang Power Generation Co.,Ltd.,Harbin 150028,China)
出处
《黑龙江科学》
2018年第17期130-131,共2页
Heilongjiang Science
关键词
内部审计
内部会计监督
应用
Internal audit
Internal accounting supervision
Application