内部审计发挥经济体检作用研究  

Study on the Role of Internal Audit in Economic Physical Examination

作　　者：郑莉 夏凌君 ZHENG Li;XIA Ling-jun(Audit Department,Dalian Minzu University,Dalian Liaoning 116605,China)

机构地区：[1]大连民族大学审计处,辽宁大连116605

出　　处：《大连民族大学学报》2022年第6期505-507,共3页Journal of Dalian Minzu University

基　　金：辽宁省审计厅重点科研课题资助项目(2022lnsj135);中央高校基本科研业务费资助项目(120229/0919)。

摘　　要：内部审计从监督、评价、建议的固有职能到实现“查病”“治已病”“防未病”的“经济体检”现实功能,体现了新时代对审计监督体系的客观要求。根据组织治理需要,进一步厘清内部审计发挥经济体检作用的内涵与机理,对于工作实践具有重要意义。From the inherent functions of supervision,evaluation and suggestion to the practical functions of economic health examination of"checking disease","treating existing diseases and preventing diseases",the internal audit reflects the objective requirements of audit supervision system in the new era.According to the needs of organizational governance,it is of great significance for the internal audit practice to further clarify the connotation and mechanism of the role of internal audit in economic examination.

关 键 词：内部审计 经济体检 查病 治已病 防未病 

分 类 号：F239.4[经济管理—会计学]