关于国有企业集团改制为民营企业集团后内部审计的思考

Internal Auditing for Private Enterprise Group Reformed from State Enterprise Group

针对当前国有企业集团内部审计工作存在的问题,探讨国有企业集团改制为民营企业集团之后内审工作在职能定位、审计内容、离任审计、审计方式手段等方面需要实现的四大转变,从而重塑内部审计的新形象。

Concerning to the problems of internal auditing that state enterprise group are facing, the author probes into refiguring and progressing internal auditing for private enterprise group reformed from state ones by adjusting limits of audit functions, items and methods as well as dimission auditing in the thesis.