新世纪我国内部审计的定位及机遇

The Orientation of Internal Auditing and Its Opportunities in the New Century

当内部审计走过它的第一个世纪之交时,我们首要的任务是正确认识和正确定位,客观分析它在新世纪所面临的机遇与挑战,寻找能切实有效发挥内审作用的途径,这是本文努力探索的问题。

When internal auditing steps into her second century,our primary task is to understand and ori- entate it correctly,analyze its opportunities and challenges in the new century,and seek out the ways to enforce it.This is what this paper tries to cover.