2607289蔡丽论文.docVIP

摘 要 随着社会经济的发展，WTO的加入，企业规模的扩大，现代企业制度下的高层管理者直接监督其下属各职能部门的日常工作日益困难，客观上需要一个专职的日常监督机构来帮助管理者履行这一职责，在这种情况下内部审计应运而生。内部审计正处于发展阶段，还存在着许多问题，如何完善企业的内部审计，笔者认为应从扩展内部审计范围、准确定位组织模式、转变工作方式、建立事前、事中、事后审计模式、提高审计人员素质、加大对企业内部审计的科技投入力度等方面来采取措施。只有通过内部审计才能加强企业的自我约束机制，才能适应现代企业制度的需要。 关键词： 现代企业，审计，内部审计 Abstract With the development of social economy, the joining of WTO, the enlargement of the scope of the enterprise , the administrator on the senior level under the modern enterprise system supervises the routine of every subordinate functional department of it being difficult day by day directly, need a full-time daily supervisory organ to help the administrator to fulfil this duty objectively, in this case the inside is auditted and arisen at the historic moment. The inside is auditted and at developing stage, a lot of questions exist, how to perfect the auditing in the enterprise, I think I should audit the range from expanding the inside , orient organizations mode accurately, change the working way, set up in advance , in the thing , postaudit mode , improving auditors quality , strengthening and taking measures to such respects as the scientific and technological input power that is auditted inside enterprises ,etc.. Audit the self- tied mechanism of strengthening enterprises only throughthe inside , could adapt to the need of the modern enterprise system . Keyword: Modern enterprises; audit; inside auditing 目录 摘要.............................................................Ⅰ Abstract........................................................Ⅱ 目录.............................................................Ⅲ 1引言............................................................1 2内部审计的概述................................................2 2.1内部审计的发展.............................................. 2 2.2内部审计的定义.............................................. 3 3现代企业内部审计的特点..............................................................................4 3.1服务的内向性........................................