浅析内部审计在现代企业中的运用  

The Application of Internal Aution in Modern Enterprises

作　　者：孔凡玲[1] 

机构地区：[1]黑龙江科技学院经贸系,黑龙江哈尔滨150027

出　　处：《商业研究》2005年第16期55-57,共3页Commercial Research

摘　　要：随着我国现代企业制度的不断完善和发展,内部审计的作用也越来越突出,在强调企业内部审计重要的同时,也应看到内部审计应进一步适应我国现代企业制度的要求与经济监督评价的需要,从审计目标、审计范围、审计方式方法等方面不断改进发展,使内部审计真正成为现代企业发展的“良医、顾问”。Along with the increased perfection and development of Chinese enter prises, internal audition has played a more important role now. As emphasizing internal auditting in business enterprises it is also noted that internal auditting should be further adapted to our country modem enterprise system and the demand of economy evaluation and inspection. Internal auditing should improve and develop audition target, audition scope and audition method, etc. It is assumed that internal audition should hecome the “ good doctor and adviser” for modem enterprises.

关 键 词：内部审计 审计职能 审计目标 现代企业 

分 类 号：F239.45[经济管理—会计学] F275[经济管理—国民经济]