论内部审计实施的法律要件  

On the Legal Requirements for the implementation of Internal Audit

作　　者：李树[1] 

机构地区：[1]黑龙江大学法学院,哈尔滨150080

出　　处：《求是学刊》2000年第3期83-85,共3页Seeking Truth

摘　　要：《中华人民共和国审计法》和《审计署关于内部审计工作的规定》是法定单位进行内部审计的法律依据 ;同时亦是内部审计实施的法律要件的法源。内部审计实施的四大法律要件之间关系紧密 ,对确保法定单位顺利地实施内部审计具有决定性意义。Law of the People's Republic of China on auditing and Regulations of National Audit Agency on Internal Audit Work are not only the legal authorities for carrying out internal audit in organizations as required by law, but also sources of law for the legal requirements for the implementation of internal audit. The four legal requirements for internal audit are closely interrelated and are key to successful implementation of internal audit in organizations as required by law..

关 键 词：审计法 内部审计 实施 法律要件 法源 

分 类 号：D922.27[政治法律—经济法学]