内部审计发挥经济体检作用研究

Study on the Role of Internal Audit in Economic Physical Examination

内部审计从监督、评价、建议的固有职能到实现“查病”“治已病”“防未病”的“经济体检”现实功能,体现了新时代对审计监督体系的客观要求。根据组织治理需要,进一步厘清内部审计发挥经济体检作用的内涵与机理,对于工作实践具有重要意义。

From the inherent functions of supervision,evaluation and suggestion to the practical functions of economic health examination of"checking disease","treating existing diseases and preventing diseases",the internal audit reflects the objective requirements of audit supervision system in the new era.According to the needs of organizational governance,it is of great significance for the internal audit practice to further clarify the connotation and mechanism of the role of internal audit in economic examination.