企业内部审计工作的模式设计

从富有建设性的经营审计、借鉴西方“参与式”审计、内部控制的专项审计调查、利用计算机进行辅助审计等几个方面 ,探讨新时期企业内部审计工作如何实现创新。

From the aspects of constructive managing audit,using the experience of western countries’ participating audit, special investigation of internal control, using computers to do auxiliary andit, this paper analyzes the problem that how to bring new forth the enterprises’ internal audit in the new period.