煤矿企业加强内部审计与内部控制建设研究

Research on Strengthening Internal Audit and Internal Control Construction in Coal Mine Enterprises

本文首先对内部审计质量影响因素予以说明,然后对煤矿企业内部审计现存问题进行分析,最后针对问题产生的主要原因,提出几点煤矿企业加强内部审计与内部控制建设主要策略,希望可以对业内起到一定参考作用。

This paper first explains the influencing factors of internal audit quality,then analyzes the existing problems of internal audit in coal mining enterprises,and finally puts forward several main strategies for coal mining enterprises to strengthen internal audit and internal control construction aiming at the main causes of the problems,hoping to play a certain reference role in the industry.