试论内部审计计划的编制

On the Formulation of Internal Audit Work

从审计计划入手对年度审计工作进行统筹安排,能够确保内部审计资源的合理、有效配置,符合内部审计工作的发展方向。本文对制订年度审计计划的意义、方法及原则进行全方位的分析探讨,以期有效发挥内部审计的作用,提高审计工作成效。

Starting from the audit plan,the overall arrangement of annual audit work can ensure reasonable and effective allocation of internal audit resources,and conforms to the development direction of internal audit.This article conducts a comprehensive analysis and discussion on the significance,formulation methods,and principles of annual audit plan,with a view to effectively playing the role of internal audit and improving the effectiveness of audit work.