摘要
文章分析了内部审计与形势的发展难以适应的一些现状 ,探讨内部审计的发展趋势 ,提出加强对内部审计职能和信息技术的研究以及改革现行管理体制、建立内部审计师考试制度等措施。
The article analyses the current situation of internal audits are difficult to adapt the developing situation. Discussing the developing trend of internal audit The author bring forwards some measures,such as strengthening the study on the function and information technology of internal audit, reforming the current system of management, establishing the system of examnation for registered internal auditor
出处
《邵阳学院学报(社会科学版)》
2003年第4期65-67,共3页
Journal of Shaoyang University:Social Science Edition