企业内部审计增值功能研究
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摘要
随着我国市场经济的不断发展,企业内部审计的理论研究也在不断进步。本文首先简要介绍企业内部审计的定义,接着分析企业内部审计的功能和方法,并进一步从审计时间、审计制度、审计流程、审计内容和审计产品等五个方面分析企业内部审计的增值功能。最后针对目前企业内部审计中存在的问题,提出相关的对策建议以供参考。
With the continuous development of China's market economy, the theoretical research of internal audit of enterprises is also progressing. This paper first briefly introduces the definition of internal audit of enterprises, then analyzes the functions and methods of internal audit of enterprises, and further analyzes the value-added functions of internal audit of enterprises from five aspects: audit time,auditing system, auditing process, auditing content and auditing products. Finally, in view of the problems existing in the current internal audit of enterprises, relevant countermeasures and suggestions are proposed for reference.
With the continuous development of China's market economy, the theoretical research of internal audit of enterprises is also progressing. This paper first briefly introduces the definition of internal audit of enterprises, then analyzes the functions and methods of internal audit of enterprises, and further analyzes the value-added functions of internal audit of enterprises from five aspects: audit time,auditing system, auditing process, auditing content and auditing products. Finally, in view of the problems existing in the current internal audit of enterprises, relevant countermeasures and suggestions are proposed for reference.
引文
[1]邹娟.企业内部审计增值功能分析[J].财会通讯,2012(21):43-45.
[2]石芳.内部审计增加组织价值的理性分析与逻辑框架[J].中国内部审计,2018(03):30-33.
[3]王艺璇.内部审计价值增值功能探究[J].商业会计,2018(03):68-69.
[2]石芳.内部审计增加组织价值的理性分析与逻辑框架[J].中国内部审计,2018(03):30-33.
[3]王艺璇.内部审计价值增值功能探究[J].商业会计,2018(03):68-69.