| 内部审计与内部控制的关系 |
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| 引用本文： | 刘艳华,徐丽,于秀梅.内部审计与内部控制的关系[J].经济与管理,2005,19(1):84-86. |
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| 作者姓名： | 刘艳华 徐丽 于秀梅 |
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| 作者单位： | 石家庄铁道学院,审计处,河北,石家庄,050043 |
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| 摘 要： | 从内部控制成为内部审计的重要内容,监督和评价内部控制的健全有效是内部审计的重要职责两方面讨论内部审 计与内部控制的关系,并分析在新形势下,如何加强中国企业内部控制制度的建设,促进内部审计事业的发展。
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| 关 键 词： | 内部审计 内部控制 控制制度 |
| 文章编号： | 1003-3890(2005)01-0084-03 |
| 修稿时间： | 2004年10月6日 |
The Relationship between the Internal Audit and the Internal Control |
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| LIU Yan-hua,XU Li,YU Xiu-mei.The Relationship between the Internal Audit and the Internal Control[J].Economy and Management,2005,19(1):84-86. |
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| Authors: | LIU Yan-hua XU Li YU Xiu-mei |
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| Abstract: | The relationship between the internal audit and the internal control is discussed on two aspects; the internal control becomes important to the internal audit and supervising and evaluating the perfection and validity of internal control is the main function of internal audit. Analyses are made on how to strengthen the internal control system of enterprises in China in order to improve the internal audit. |
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| Keywords: | internal audit internal control control management |
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