从审计模式的变革看企业内部控制的完善与发展

由于内部控制与审计有着共同的理论基础,内部控制发展与审计模式存在内在的逻辑关系,使得审计模式不断变革并促使内部控制逐步完善。笔者认为,应当进一步完善内部控制系统,使其适应审计模式的发展。本文针对内部控制的不足提出相应的改进建议,并指出了内部控制的发展趋势。

Views on Improvement and Development of Enterprise Internal Control System From the Reform of Audit Mode

Internal control has been improving gradually through the reform of audit mode since internal control and the audit have common rationale ,and audit mode and internal control have some logical relations. The author believes that we should make efforts to achieve further improvement about internal control and adapt the development of audit mode. At last, the author puts forward the development tendency and improving suggestion to the development of internal control.