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随着社会经济的发展,全球经济日趋一体化,我国企业面临的竞争压力越来越大,企业必须深化改革,狠下内功,加强企业内部控制工作,完善企业管理水平。企业内部控制是现代企业管理的一个重要组成部分,是企业管理水平高低的集中体现,内部控制是企业有效进行经营管理的必要保证,内部审计是企业进行有效内部管理所必须实施的一种独立、客观的自我监督、自我控制活动。内部控制与内部审计之间存在着一种相互依赖、相互促进的内在联系。本文从加强企业内部控制的必要性入手,研究内部审计与内部控制之间的关系,对企业审计在内部控制中的作用展开深入探讨,进而提出在企业完善内部控制建设中加强企业审计工作的具体措施。
With the development of the society and economy, the global economy is becoming more and more integrated. The pressure of competition for Chinese enterprises is increasing. Enterprises must deepen their reforms, make great efforts to reduce internal control, strengthen their internal control work and improve their management level. Internal control is an important part of modern enterprise management, a concentrated reflection of the level of enterprise management. Internal control is a necessary guarantee for an enterprise to effectively conduct business management. Internal audit is an independent, effective internal control system that must be implemented by an enterprise for effective internal management. Objective self-monitoring, self-control activities. There is an interdependence and mutual promotion between internal control and internal audit. This article starts with the necessity of strengthening the internal control of the enterprise, studies the relationship between the internal audit and the internal control, probes into the function of the enterprise audit in the internal control, and then puts forward the concrete measures to strengthen the audit in the enterprise Measures.