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国有企业(以下简称企业)转换经营机制以后,其内部审计的地位如何?其作用是不是可有可无?这不仅是一个理论问题,也是企业领导和内审工作者必须明确的一个实际问题。笔者对此略抒管见。一企业内部审计的地位可以从两个方面进行论证:(一)企业内部审计在整个社会主义审计体系中所处的地位在传统审计发展为现代审计的今天,无论西方发达国家和某些发展中国家,只要条件具备,基于国家、
After the state-owned enterprises (hereinafter referred to as enterprises) have changed their operating mechanisms, what is the status of their internal audits? Is this not a dispensable function? This is not only a theoretical issue, but also a practical issue that must be clarified by corporate leaders and internal auditors. The author has little to say about this. The status of a company’s internal audit can be demonstrated from two aspects: (1) The status of corporate internal audit in the entire socialist auditing system is today’s development of traditional auditing into modern auditing, regardless of Western developed countries and certain developments. The country, based on the country,