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(一)国有集团型企业内部审计体系存在的主要缺陷及成因分析1.企业内部审计体系中的相关人员与机构定位不清。主要表现在两个方面:第一,内部审计部门的隶属关系比较混乱,有的隶属于国有企业的总经理,有的隶属于财会部门,有的隶属于董事会等;第二,相关人员对内部审计所能够发挥的作用存在疑虑,认为外部审计已经满足了企业的需求,对内部审计部门工作的重要性缺乏足够的重视。
(A) the main defects of state-owned group-oriented enterprise internal audit system and analysis of causes 1. The internal audit system of the relevant personnel and institutions unclear positioning. Mainly in two aspects: First, the internal audit department’s affiliation is a bit confusing, some belong to the general manager of state-owned enterprises, some affiliated to the accounting department, and some belong to the board of directors, etc .; second, the relevant personnel to the internal The auditors can play a role of doubt that the external audit has to meet the needs of enterprises, the importance of the work of the internal audit department lacks sufficient attention.