论内部审计落实容错机制的原则和对策  

Principles and Countermeasures of Implementing Fault Tolerance Mechanism in Internal Audit

作　　者：陈丽兰 Chen Lilan(Nanjing Branch of SINOPEC Auditing Department,Nanjing 210003,China)

机构地区：[1]中国石化审计部南京分部,江苏南京210003

出　　处：《石油化工管理干部学院学报》2020年第1期52-56,共5页Journal of Sinopec Management Institute

摘　　要：本文以内部审计建立容错机制作为主要研究课题,分析了建立容错机制的重要性,并结合中国石化内部审计实际,提出如何建立容错机制和相关对策,旨在为内部审计角色的调整和定位提供一定的借鉴。This paper takes the establishment of fault tolerance mechanism in internal audit as the main topic to analyze the importance of establishing fault tolerance mechanism.It proposes how to establish fault tolerance mechanism and related countermeasures based on the internal audit practice of SINOPEC,aiming at providing some reference for adjusting the role and position of internal audit in the company.

关 键 词：内部审计 容错机制 审计原则 改革 

分 类 号：F239.45[经济管理—会计学] F426.72[经济管理—国民经济]