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摘要审计是一项具有独立性的经济监督活动。它是由独立的专职机构或人员接受委托或授权,对审计单位特定时期的会计报表及其他有关资料的公允性、真实性以及经营活动的合规性、合法性和...
摘 要
审计是一项具有独立性的经济监督活动。它是由独立的专职机构或人员接受委托或授权,对审计单位特定时期的会计报表及其他有关资料的公允性、真实性以及经营活动的合规性、合法性和效益性进行审查、监督、评价和鉴证的活动,其目的在于确定或解除被审单位的受托经济责任。审计按其主体可分为外部审计和内部审计。内部审计是针对一个单位内部的管理活动而言的,是在一个单位中为实现经营目标,维护资产完整,保证会计信息真实正确和财务收支合法合规,贯彻企业经营决策的方针和措施,以及保证经济活动的经济性、效率性和效果性而形成的一种内部的自我协调、制约和控制的机制。本文拟对我国企业内部审计存在的问题进行反思,并对存在的问题提出相关的建议。
关键词:企业,内部审计,发展方略 展开
审计是一项具有独立性的经济监督活动。它是由独立的专职机构或人员接受委托或授权,对审计单位特定时期的会计报表及其他有关资料的公允性、真实性以及经营活动的合规性、合法性和效益性进行审查、监督、评价和鉴证的活动,其目的在于确定或解除被审单位的受托经济责任。审计按其主体可分为外部审计和内部审计。内部审计是针对一个单位内部的管理活动而言的,是在一个单位中为实现经营目标,维护资产完整,保证会计信息真实正确和财务收支合法合规,贯彻企业经营决策的方针和措施,以及保证经济活动的经济性、效率性和效果性而形成的一种内部的自我协调、制约和控制的机制。本文拟对我国企业内部审计存在的问题进行反思,并对存在的问题提出相关的建议。
关键词:企业,内部审计,发展方略 展开
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abstract
Audit is a kind of independent economic supervision activities. It is by the independent full-time organs or personnel authorized or authorized to audit unit of particular periods accounting statements and other relevant information of the fair sex, authenticity and business activities of compliance, legitimacy and profitability for review and supervision, assessment and verification activities, its aim is to determine by careful unit or remove the economic responsibility. Audit according to its main body can be divided into the external audit and internal audit. Internal audit is aimed at a unit interior management activity, it is in a unit to achieve the operational objectives, maintenance, and ensure that the accounting information assets complete real right and financial revenues and legal compliance, carry out the policy of enterprise management decision and measures, and ensure the economic activity of economy, efficiency and effect, in the form of an inner self coordination, restrict and control mechanism. This paper attempts to our country enterprise internal audit problems reflection, and to the existing problem puts forward related Suggestions.
keyword:enterprise Internal auditing Development strategy
Audit is a kind of independent economic supervision activities. It is by the independent full-time organs or personnel authorized or authorized to audit unit of particular periods accounting statements and other relevant information of the fair sex, authenticity and business activities of compliance, legitimacy and profitability for review and supervision, assessment and verification activities, its aim is to determine by careful unit or remove the economic responsibility. Audit according to its main body can be divided into the external audit and internal audit. Internal audit is aimed at a unit interior management activity, it is in a unit to achieve the operational objectives, maintenance, and ensure that the accounting information assets complete real right and financial revenues and legal compliance, carry out the policy of enterprise management decision and measures, and ensure the economic activity of economy, efficiency and effect, in the form of an inner self coordination, restrict and control mechanism. This paper attempts to our country enterprise internal audit problems reflection, and to the existing problem puts forward related Suggestions.
keyword:enterprise Internal auditing Development strategy
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