analysis of modern internal audit system（现代内部审计制度的分析）.docVIP

Analysis of modern internal audit system Abstract: With the further deepening of China’s economic reform and the gradual establishment of modern enterprise system, internal audit management system is increasingly becoming an important part of becoming more and more enterprises to effectively control and supervise the internal key ways, but the internal audit From an institutional setting, focus, depth and breadth of the content of the audit, etc., not to play its due role, but can not adapt to the modern enterprise system, thus affecting the control and supervision of internal audit results. how to eliminate these factors to give full play to affect the role of internal audit is an urgent need for research to solve current business is an important issue. Keywords: modern enterprise, internal audit, problems, strategies Internal audit is auditing an important part of the system, it is with the business scale, the internal scientific management formed and developed the modern enterprise system will inevitably require a corresponding internal audit system, but China’s current internal audit, there are still many areas not suited to modern business development. First, the internal audit (The concept of an internal audit New lt;lt;on the internal audit requirementsgt;gt; the definition of internal audit statement as: independent monitoring and evaluation units and subordinate units of the revenue and expenditure, financial revenue and expenditure, the real economic activity, legal and effective actions to promote strengthen economic management and the achievement of economic goals. definition contains an internal audit objectives, functions, content, nature and other factors, while these elements are essential to building a theoretical structure of the audit part. (Two internal audit need 1, the internal audit to ensure the safe operation of the economy. Internal audit is the supervisor of the unit of economic activity, is the unit of manag