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内部审计的性质是什么?目前审计理论界不少同志认为内部审计是一种审计监督制度,笔者认为内部审计的性质具有两重性;一方面是监督性质,另一方而是服务性质。明确内部审计性质的重要意义近几年来,由于只强调内部审计的监督性质,对内部审计的发展产生了不利的影响。过去较多的文章强调了内部审计代表国家进行监督,而没有强调内部审计是现代企业发展的自身需要,很少宣传内部审计要为本单位服务,要维护本单位的合法权益,以致不少内部审计人员
What is the nature of internal audit? At present, many comrades in the field of audit theory think that internal audit is an audit supervision system. The author believes that the nature of internal audit has dual character. On the one hand, it is supervisory and the other is service. The importance of clarifying the nature of internal audit In recent years, the emphasis on the oversight nature of internal audit has adversely affected the development of internal audit. In the past, many articles emphasized that internal auditing supervises on behalf of the state, but does not emphasize that internal auditing is the need of modern enterprise development. It seldom promotes internal auditing to serve its own unit and safeguard the legitimate rights and interests of its own units. As a result, many internal auditor