南京市山西路百货大楼是一家有着４０余年历史的大中型百货零售企业。１９９３年末开始设置独立的内部审计部门，制订并完善了内部审计制度，配有专职审计人员４名，建立了由１１个部门兼职审计人员组成的审计网络，开展层层审计。一、组柜审计。审计室成立后首先开展的工作是 Nanjing West Road Department Store is a large and medium-sized department store retail enterprise with a history of more than 40 years. At the end of 1993, an independent internal audit department was set up, an internal auditing system was established and improved, 4 full-time auditors were assigned, an audit network composed of 11 departmental auditors was established, and a layer of audit was conducted. First, the cabinet audit. The first work after the establishment of the audit office was