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随着社会经济的发展,多元化的大型跨国企业集团经济业务越来越复杂,审计风险和审计成本也随之增加。作为审计体系的两大组成部分——内部审计和外部审计在部分领域加强协作,不仅有利于提高审计工作效率和效果、降低审计风险和成本,更能提升企业防范经营风险的能力和管理水平。本文首先分析跨国集团B公司内外部审计相互协作的现状和实施障碍,然后阐述其已实施的相关举措并提出加强内外部审计协作的相关建议。
With the development of society and economy, the diversification of large multinational corporations’ economic business is more and more complicated, and the audit risk and audit costs also increase. As the two major components of the audit system-internal auditing and external auditing in some areas to strengthen collaboration, not only help to improve the efficiency and effectiveness of audit work, reduce audit risk and cost, but also enhance the ability of enterprises to prevent operational risks and management level. This article first analyzes the status quo and barriers to implementation of internal and external audits of Multinational Group B Company, and then elaborates the relevant measures it has implemented and puts forward some suggestions to strengthen the collaboration between internal and external auditors.