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内部审计是企业内部控制的重要组成部分,虽然内部审计在内部控制制度建设中占有举足轻重的地位,但是由于成本等诸多原因并没有得到企业的足够重视,在企业的实际生产经营中,内部审计存在着很多问题。本文论述了内部审计在企业内部控制制度建设中所起的作用,并通过对企业内部审计现状的分析,指出企业内部审计中存在的问题,进而对如何有效发挥企业内部审计在内部控制制度建设中的作用提出相应的建议,力求使内部审计发挥更大的作用。
Internal audit is an important part of internal control. Although internal audit plays a decisive role in the construction of internal control system, due to many factors such as cost, internal audit has not got enough attention from enterprises. In the actual production and operation of an enterprise, internal audit exists There are many problems. This paper discusses the role of internal audit in the construction of internal control system and points out the problems existing in the internal audit through the analysis of the status quo of internal audit in the enterprise, and then analyzes how to effectively play the role of internal audit in the construction of internal control system Put forward the corresponding suggestions, and strive to make the internal audit play a greater role.