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阅过杜礼明同志的《大中型企业内部审计领导体制的思考》(《财会通讯》1990年4期),颇受启发。但文章就目前企业内部审计工作中存在的问题,提出了全民所有制企业内部审计领导体制的最佳模式,即由总会计师直接领导企业内部审计机构。对此,我们颇有疑义。我们认为,将企业的内部审计归属于总会计师的领导之下,最终将使专职性的审计监督转变为专业性的会计监督,失去审计监督的特性及作用。首先,将内部审计置于总会计师的领导之下,将削弱内部审计的独立性及权威性。
After reading Comrade Du Limeng’s “Thinking of the Internal Audit Leadership System for Large and Medium-sized Enterprises” (Finance Newsletter, Issue 4, 1990), it is quite inspiring. However, the article puts forward the best mode of the internal audit leadership system of the whole people-owned enterprise in the current problems in the internal audit of the enterprise, that is, the chief accountant directly leads the internal audit agency of the enterprise. In this regard, we have quite doubt. In our opinion, under the leadership of the chief accountant, the internal auditing of the enterprise will eventually turn the full-time audit supervision into the professional accounting supervision and lose the characteristics and functions of the audit supervision. First, placing internal audit under the leadership of the chief accountant will weaken the independence and authority of the internal audit.