摘要
2012年中国内部审计协会为了总结推广国有企业内部审计典型经验,搜集2010年以来具有自身特色、对国有企业内部审计工作有引领作用的国有企业内部审计经验,形成典型案例。本文在对这些国有企业内部审计案例材料进行归纳提炼的基础上,概括总结我国国有企业内部审计的实践和发展经验,并得出基本判断和启示。总体认为,我国国有企业内部审计日益受到重视,审计工作逐步规范,审计领域不断扩大,审计方式向信息化审计转变。
This paper collects the experience in the development of ＇internal audit as the sample, which comes from 167 state-owned enterprises, refines and summarizes the practice and development experience of the internal audit of the State-owned enterprises in China. In general, the internal audit of the State-owned enterprises in China has been valued and standardized increasingly, and the audit expands gradually and shifts to information technology.
出处
《审计研究》
CSSCI
北大核心
2013年第2期76-81,共6页
Auditing Research
关键词
内部审计
实践经验
国有企业
internal audit, practical experience, state-owned enterprises
