烟草工业企业内部审计模式浅探

文章介绍了目前国家烟草工业企业内部审计的现状,通过对其利弊的分析,从法人治理结构的角度,提出符合烟草工业企业发展的内部审计模式的优化方案——建立监事会领导下的内部审计组织管理机制。

Briefly exploration on internal audit mode in the tobacco industry

This article introduces the actuality of internal audit mode in China tobacco industry at present. Through analyzing its advantages and disadvantages, from the view of corporate governance structure, the paper puts forward optimization schemes of internal audit mode which match to the development of tobacco industry and establish internal audit organization management mechanism in the lead of board of supervisors.