摘要
管理审计既是内部审计自身发展的必然要求 ,也是企业自身发展的内在需要 ,是内部审计发展的必然趋势。管理审计作为内部审计的发展方向 ,应当努力推广 ,要以业务经营审计为基础 ,要根据企业实际 ,循序渐进地开展 ,审计人员要提高自身的素质 ,以适应工作的需要。
As the inexorable trend of the development of Inner Audit as well as the requirement for the development of enterprises, the application of managed audit should be encouraged in enterprises. It is necessary to carry it out gradually and for audit personnels to improve their qualities.
出处
《山西经济管理干部学院学报》
2003年第2期25-26,28,共3页
Journal of Shanxi Institute of Economic Management
