内部审计联袂内部控制的经济增值效应研究  

Research on the Economic Value-Added Effect of Internal Audit Joint Internal Control

作　　者：孙立辉 

机构地区：[1]黑龙江省友谊农场财务科,黑龙江双鸭山

出　　处：《国际会计前沿》2019年第3期100-106,共7页Frontiers of International Accounting

摘　　要：内部审计作为内部控制系统的重要组成部分,其本身还具有为企业经营管理和控制活动提供确认和咨询的常规功能,应承担为强化企业控制环境供服务的重要任务。针对企业特别是大中型企业和上市公司运营中存在管理控制薄弱对内部审计转型升级的需要,结合企业内部控制基本规范和内部审计准则的要求,采用归纳总结、类比分析、逻辑演绎和判断推理等方法,从分析内部审计与内部控制的概念辨析入手,探讨了内部审计联袂内部控制的可行性与联袂路径,深入研究了内部审计联袂内部控制联袂的方式和经济价值效应。以期促进内部审计确认与咨询功能在企业内部控制建设中得到全面有效发挥。As an important part of the internal control system,internal auditing also has the routine func-tions of providing confirmation and consultation for business management and control activities,and should undertake the important task of strengthening the enterprise control environment.The weak management control to internal control and internal auditing standards,using sum-mary,analogy analysis,logical deduction and judgment reasoning,etc.Method starts with analyzing the concept of internal audit joint internal control.The paper discusses the feasibility and joint path of the internal control joint internal control,and the studies of the internal audit joint internal control joint approach and economic value effect.View to promote internal audit confirmation and consulting functions,it has been fully and effectively implemented in the internal control of enterprises.

关 键 词：内部审计 内部控制 经济增值效应 

分 类 号：F2[经济管理—国民经济]