关于企业内部审计几个理论问题的探讨

The Analysis and Probe of Internal Auditin Our National Enterprises

通过对内部审计理论体系的研究,探讨现代企业制度下内部审计工作理论的职能、特征及组织关系,为企业实施有效内部审计工作提供理论参考。

Internal audit is the primary sign of establishment of modern enterprise system as well as the cardinal substances of enterprise evaluation, improvement of risk management and control process, and effectiveness in managing process. The enterprise's sustainable development makes new requirements for the system of internal audit theories. By means of probe into the system of internal audit system, the function, features and membership credentials of probe into the internal audit theory in modern enterprise system offer the reference materials to put the internal audit theory into effect.