摘要
管理审计是审计人员对被审计单位经济管理行为进行监督、检查及评价并深入剖析的一种活动。随着我国企业现代制度的建立,必须改革和完善我国企业内部审计制度与方法,加强管理审计,实现从传统审计向管理审计的转换。
Management audit is the activities to monitor violations of economic management, inspection and evaluation and deep analysis of audited units. With the establishment of China＇s modern enterprise system, we must reform and improve our internal audit systems and methods to strengthen the management audit, realize the shift from traditional audit to management audit
出处
《吉林省经济管理干部学院学报》
2008年第6期54-56,共3页
Journal of Jilin Province Economic Management Cadre College
关键词
管理审计
内部审计
改革
Management audit
Internal audit
Reform
