摘要
随着我国社会主义市场经济的建立和发展,内部审计在查错纠弊、规范业务操作、防范风险中发挥了重要作用。内部审计的组织设置是其开展工作的基础,但在市场经济快速发展的进程中,内部审计缺失不在少数。本文通过对管理者理念、机构规模、财务核算的复杂程度、人员流动性、内部控制活动的有效性进行分析,阐述了这些因素对内部审计组织设置的影响,说明在市场经济活动中,提高组织的管理水平、加强内部监督、完善内部控制具有重要意义,最后,讨论了在不同的组织中建立内部审计的方式。
With the foundation and development of our social democracy market economy, internal auditing plays an important role in checking and correcting faults, conforming operations and preventing risks. The organization of internal auditing lays the foundation for its running. As the social democracy market is developing at top speed internal auditing is always ignored. The influence of supervisor^s idea, organization scale, complexity of financial accounting, unstable employee and the effect of internal control on internal auditing organization foundation were analyzed. It demonstrated that to elevate management level, enhance internal supervision, improve and perfect internal control is very important. The ways to set internal auditing in different organization was also discussed.
出处
《价值工程》
2011年第11期152-153,共2页
Value Engineering
关键词
内部审计
内部控制
内部审计设置
internal auditing
internal control
the setting of internal auditing
