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企业发展到一定的阶段,根据管理的需要,一般都会从形式上或实质上走向集团化的企业管理阶段。在企业管理中,根据受托审计这一审计产生根源,势必会存在委托与受托管理的关系存在,审计是受托管理中一个重要管理工具和手段。如何抓住关键性因素的开展审计工作,充分发挥审计结果的效用和价值,日益成为审计管理中非常重要的一项内容。本文笔者结合多年企业内部审计工作经验,在下文中进行有重点的阐述审计应重视的关键环节,以期以新的视角诠释内部审计工作。
Business development to a certain stage, according to the needs of management, usually from formal or substantive to the group of enterprise management phase. In the enterprise management, according to the origin of the audit of entrusted audit, there is bound to exist the relationship between entrusted and entrusted management. Auditing is an important management tool and means in entrusted management. How to grasp the key factors to carry out the audit and give full play to the effectiveness and value of the audit results has increasingly become a very important part of audit management. In this paper, the author combines many years of internal audit work experience, in the following to focus on the audit should pay attention to the key aspects, with a view to a new perspective on internal audit.