| 谈企业内部审计存在问题及对策 |
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| 引用本文： | 冯路杰.谈企业内部审计存在问题及对策[J].河北农业大学学报(农林教育版),2008,10(3):340-342. |
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| 作者姓名： | 冯路杰 |
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| 作者单位： | 武警北京指挥学院,军事理论教研室,北京,100012 |
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| 摘 要： | 由于我国企业内部审计起步较晚，当前企业内部审计面临着独立性差、人员素质低、知识结构不合理、法律制度不健全等方面的问题。在对存在问题进行分析的基础上，提出了完善内部审计工作制度和管理体制、加强审计队伍建设等建议，并就具体实施措施做了简要阐述。
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| 关 键 词： | 内部审计 内部审计独立性 内部审计范围 |
On the problems and the countermeasures about the internal audit |
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| FENG Lu-jie.On the problems and the countermeasures about the internal audit[J].Journal of Agricultural University of Hebei,2008,10(3):340-342. |
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| Authors: | FENG Lu-jie |
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| Institution: | FENG Lu-jie (Military Theory Room of The Armed Police Command College of Beijing, Beijing 100012) |
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| Abstract: | Because of late stant of our country's internal audit,the current internal audit is faced with the independence of poor,low quality of personnel,irrational knowledge structure,imperfact legal system etc.Based on the analysis of existing problems on the basis of improving the proposed system of internal audit and management system,the suggestion is to strengthen the building of the contingent, such as the audit recommendations and the implementation of specific measures. |
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| Keywords: | internal audit internal audit independence the scope of internal audit |
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