内部审计工作的创新思考

An innovation thought of internal audit work

内部审计作为企业管理的组成部分发挥着重要的作用,但是我国内部审计的发展历程表明内部审计的完善之路十分漫长。解决内部审计的诸多理论课题如审计环境、机构设置、职能定位并探索内部审计工作的创新性具有实践价值。

The internal audit as an intergrant of enterprise management plays an important role.The development course of the internal audit in our country shows that the way for perfecting it is very long.Solving numerous theoretical subjects of the internal audit such as audit environment,organizational set up and functional position,and exploring innovativity of the internal audit work has a practical value.