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内部审计与内部控制相互渗透又相互促进,两者相辅相成、缺一不可。随着企业管理理念的不断创新,内部控制审计逐渐成为内部审计的侧重点。职工福利费作为企业与员工之间的桥梁,承担着员工与企业之间情感的输送,而内部审计人员身为内部控制审计的代言人,应确保职工福利费在良好的控制下运行。本文从职工福利费内部控制审计的相关概念出发同时结合本单位实际,揭示了长期对职工福利费进行财务收支审计形成的弊端,并有针对性提出了如何创新职工福利费的内部控制审计。
Internal audit and internal control mutual penetration and mutual promotion, both complement each other, are indispensable. With the continuous innovation of the concept of enterprise management, audit of internal control gradually becomes the focus of internal audit. As a bridge between enterprises and employees, staff welfare funds bear the emotional transmission between employees and enterprises. Internal auditors, as spokespersons of internal control audits, should ensure that employee welfare funds are operated under good control. Based on the related concepts of internal control auditing of employee benefits and benefits, combined with the reality of the unit, this paper reveals the malpractices of the long-term auditing of employees’ welfare expenses, and proposes how to innovate the internal control auditing of employee benefits.