Forpersonaluseonlyinstudyandresearch;mercialuse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AbstractWiththedevelopmentofsocialeconomy,thejoiningofWTO,theenlargementofthescopeoftheenterprise,theadministratorontheseniorlevelunderthemodernenterprisesystemsupervisestheroutineofeverysubordinatefunctionaldepartmentofitbeingdifficultdaybydaydirectly,needafull-antohelptheadministratortofulfilthisdutyobjectively,,alotofquestionsexist,howtoperfecttheauditingintheenterprise,IthinkIshouldaudittherangefromexpandingtheinside,anization'urately,changetheworkingway,setupinadvance,inthething,postauditmode,improvingauditor'squality,strengtheningandtakingmeasurestosuchrespectsasthescientificandtechnologicalinputpowerthatisaudittedinsideenterprises,etc..Audittheself-tiedmechanismofstrengtheningenterprisesonlythroughtheinside,:Modernenterprises;audit;insideauditing目录摘要.............................................................ⅠAbstract........................................................Ⅱ目录.............................................................Ⅲ1引言............................................................12内部审计的概述............................................................................................................................................33现代企业内部审计的特点.........................................................................................................................................................................................................................................................................
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