企业内部审计在会计监督中的应用研究

Research on the Application of Enterprise Internal Audit in Accounting Supervision

随着经济全球化的不断发展,现代企业面临更大的竞争压力。诸多企业意识到内部审计的重要性,却往往忽略内部审计部门在人员与基础设置上的问题。企业内部审计与会计监督密不可分,是一个企业中相辅相成的两种监督模式。加强企业内部审计与会计监督,应当加强内部审计在企业中的嵌入思想,加强内部审计基础建设,逐步完善内部审计独立性,并融合现有技术提升工作效率。

With the trend of economic globalization,modern enterprises are facing more competitive pressure.Many enterprises realize the importance of internal audit,but ignore the problem of internal audit department in personnel and basic setting.Internal audit and accounting supervision are inseparable,which are two complementary supervision modes in an enterprise.In order to strengthen the internal audit and accounting supervision,we should strengthen the embedded thought of internal audit in enterprises,strengthen the infrastructure of internal audit,gradually improve the independence of internal audit and improve the work efficiency by integrating the existing technology.