制度基础审计模式下的内审工作探讨  

Explore on the Internal Audit Work

作　　者：胡德明[1] 

机构地区：[1]淮南联合大学,安徽淮南232001

出　　处：《安徽冶金科技职业学院学报》2007年第3期92-94,共3页Journal of Anhui Vocational College of Metallurgy and Technology

摘　　要：制度基础审计取证模式是以内控制度评审为重要的审计环节,对制度基础审计取证模式下的内部审计工作适应性研究和探讨,是整合利用审计资源的举措之一,必将大大提高审计工作效率、减少重复劳动,节约审计费用。本文通过分析制度基础审计取证模式的发展及其与内部审计融合的内在联系,探讨内部审计工作的切入点。The Evidence based on the system model is the assessment of the intemal control system of the important links in the audit. Audit system based on the evidence of the mode of intemal audit work adaptability study and exploration. Integration is one of the measures by using the audit resources. It will greatly enhance the efficiency of audit work, reduce the duplication of work and save audit costs. Based on the analysis system, discuss the internal audit work on the question of the development of the audit evidence model and the integration of the internal audit inherent link.

关 键 词：制度基础审计 内部审计 融合 取证模式 

分 类 号：F239.45[经济管理—会计学]