| 浅谈企业内部控制中内部审计的作用 |
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| 引用本文： | 卢利娟. 浅谈企业内部控制中内部审计的作用[J]. 价值工程, 2011, 30(2): 125-125 |
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| 作者姓名： | 卢利娟 |
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| 作者单位： | 广东电网广州供电局,广州,510000 |
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| 摘 要： | 内部控制应以合理地保证企业经营管理合法合规、资产安全、财务报告及相关信息真实完整,提高经营效率效果,促进企业实现发展战略为目标。内部审计作为实施控制的基础环节,不仅是内部控制必不可少的重要环节,更对保障内部控制有效实施起着重要作用。
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| 关 键 词： | 企业 内部审计 内部控制 |
Discussion on the Function of Internal Audit in Internal Control of Enterprise |
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| Lu Lijuan. Discussion on the Function of Internal Audit in Internal Control of Enterprise[J]. Value Engineering, 2011, 30(2): 125-125 |
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| Authors: | Lu Lijuan |
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| Affiliation: | Lu Lijuan(Guangzhou Power Supply Bureau of Guangdong Power Grid,Guangzhou 510000,China) |
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| Abstract: | The internal control should reasonably ensure the enterprise management legal,asset security,financial report and related information true and complete,improve operation efficiency,and promote the development of enterprise strategy.Internal audit,as a basic part of control,not only is an important link in the internal control,but also plays an important role in safeguarding the effective implementation of internal control. |
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| Keywords: | enterprise internal audit internal control |
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