摘要
分析了在现代企业制度下内部审计的发展趋势:从简单的查错防弊到参与企业的经营和管理决策,从事后控制到事中或事前的控制,内部审计机构也从平行于其他各部门到直接受董事会控制,大大的增强了内部审计的独立性。
Under the modern enterprise system, internal auditing is from simple checking mistake and preventing cheating to participating in the management and administrative decision of enterprises, from afterward control to feed forward control and process control. Internal control organization is from parallel with others to be controlled by the board of directors directly. The independence of internal auditing is strengthened greatly.
关键词
内部审计
现代企业制度
审计独立性
董事会
internal auditing
modem enterprise system
independent of auditing
board of directors
