浅议地勘单位的内部审计

内部审计是指组织内部的一种独立、客观的监督和评价活动,目的在于通过审查和评价经营活动及内部控制的适应性、合法性和有效性来促进组织目标的实现。现行的地勘单位内部审计之主要作用是监督评价,因种种原因,其发展相对缓慢。为使之完善,文章提出明确地勘单位内部审计职能,健全完善其机构,科学合理地配置人员,规范内审内容和范围,完善内部控制制度建设等五项建议。

Brief Introduction to Internal Auditing in Geological Prospecting Units

Internal auditing means an independent,objective supervision and evaluation activities in the inner of an organization,which aims at reaching the object via examination and evaluation of business activities and plus the adaptability,legal nature,and availability of internal control.The current internal auditing has developed very slowly.On this account,the paper offers some suggestions for improving this situation,these include: making the functions of internal auditing clear,establishing and perfecting the organization,disposing personnel scientifically and rationally,standardizing the contents and range and perfecting internal control system.