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目前,随着企业经营压力与日俱增,管理层迫切要求内部审计转型。如何在继续传统的审计监督职责上发挥咨询和评价的职能?本文试从常规审计中引入内部控制的测试和评价,详细讲解了其程序和方法,并举了相应的实例,以达到发现管理漏洞,促进企业经营管理,增加企业效益的目的。
At present, as business pressure is increasing day by day, management urgently needs internal audit transformation. How to play the role of consultative and appraisal in the continuance of the traditional auditing supervision function? This paper tries to introduce the internal control testing and evaluation from the routine auditing, explain its procedure and method in detail, and give corresponding examples to find the management loopholes, Promote business management, increase business efficiency purposes.