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在企业开展管理工作的过程中,内部控制是一个非常重要的部分,内部控制的有效与否在很大程度上决定着企业的发展。要保证企业内部控制的有效性,就必须要制定完善的内部控制制度,而内部控制的决定性因素就是内部审计,只有加强内部审计,才能够保证企业内部控制的有效性,同时使得企业内部控制制度得到有效的落实。当前许多企业在开展内部控制与内部审计工作的过程中都存在着一些问题,因此在本文的研究中,主要就企业的内部审计和内部控制制度进行了相应的探讨。
In the process of enterprise management, internal control is a very important part. The effectiveness of internal control determines the development of the enterprise to a great extent. To ensure the effectiveness of internal control, we must formulate a sound internal control system, and the decisive factor of internal control is internal audit. Only by strengthening internal audit can we ensure the effectiveness of internal control, and at the same time make the internal control system Be effectively implemented. At present, many enterprises have some problems in carrying out internal control and internal audit work. Therefore, in the research of this paper, the author mainly discusses the internal audit and internal control system of the enterprise.