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内部控制建设对企业的发展具有重要作用,针对日益激烈的市场竞争,企业要不断加强内部控制建设。内部审计是企业内部的监督评价活动,本着客观独立的原则促进内部控制持续有效进行。本文分析了内部审计和内部控制之间的关系以及企业内部控制建设方面出现的问题,并对通过加强内部审计促进企业内部控制建设的对策进行了研究,为解决企业内部控制建设中存在的问题提供借鉴。
The construction of internal control plays an important role in the development of the enterprise. In response to the increasingly fierce market competition, the enterprise shall continuously strengthen the construction of internal control. Internal audit is the internal supervision and evaluation activities, in an objective and independent manner to promote the continuous and effective internal control. This paper analyzes the relationship between internal audit and internal control as well as the problems in the construction of internal control, and studies the countermeasures to promote the construction of internal control by strengthening internal audit, and provides solutions to the problems in the construction of internal control of enterprises Learn from