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林业企业内部审计是企业内部控制的重要环节之一,它具有间接性、综合性、覆盖性。内部审计的权威是相对的,它对不同管理层次监督是有差异的。林业企业内部审计与外部审计的主要区别为:前者审计范围广,多为连续审计,便于进行效益审计;后者范围窄,多为期末审计,独立性强。内部审计与内部牵制构成了内部控制的核心内容。事前审计的可靠性取决于预测,是一种不确定性控制。事后审计是一种稳定性控制,综合运用二者则会相得益彰。
The internal audit of forestry enterprises is one of the most important parts in the internal control of an enterprise. It has the characteristics of indirectness, comprehensiveness and coverage. The authority of internal audit is relative, it is different for different levels of supervision. The main differences between the internal audit and external audit of forestry enterprises are as follows: The former has a wide range of auditing, mostly continuous auditing, which is convenient for audit of benefits; the latter is narrow in scope and mostly audited at the period end, with strong independence. Internal audit and internal control constitute the core of internal control. The reliability of an ex ante audit depends on the forecast and is an uncertainty control. After the audit is a kind of stability control, the combined use of the two will complement each other.