论文部分内容阅读
近年来,内部审计重心逐渐由事后审计转向事中、事前审计,内部控制评审是内审人员开展事中、事前审计的一个有力的武器。内部审计通过对被审计单位的内部控制进行持续监督,督促被审单位采取措施完善和改进内部控制,从而充分发挥制度在保证单位资产安全、完整和有效利用等方面的积极作用,从源头上堵塞漏洞,防止错误和舞弊,提高经营管理水平。
In recent years, the focus of internal audit has gradually shifted from ex-post audit to interim audit. Audit of internal control is a powerful weapon for internal audit staff to carry out the audit beforehand. The internal audit continuously supervises the internal control of the audited entity and urges the auditee to take measures to improve and improve the internal control so as to give full play to the active role of the system in ensuring the safety, completeness and effective utilization of the assets of the unit and to block the flow from the source Loopholes, prevent errors and fraud, improve management level.