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内部审计,是建立于组织内部、服务于管理部门的一种独立的检查、监督和评价活动,它既可用于对内部控制体系的充分性和有效性进行检查、监督和评价,又可用于对会计及相关信息的真实、合法、完整,对资产的安全、完整,对企业的经营业绩、经营合规性进行检查、监督和评价。企业内部控制体系是以专业管理制度为基础,以防范风险、有效监管为目的,通过全方位建立过程控制体系、描述关键控制点和以流程形式直观表达企业内
Internal audit is an independent inspection, supervision and evaluation activity established within the organization and serving the management department. It can be used to inspect, supervise and evaluate the adequacy and effectiveness of the internal control system, The accounting and related information is true, legal and complete, and carries out the inspection, supervision and evaluation on the safety and integrity of the assets, the business performance of the enterprise and the operation compliance. Enterprise internal control system is based on professional management system, to prevent risks and effective regulation for the purpose, through the establishment of a comprehensive process control system, describing the key control points and the process of visual expression within the enterprise