试论林业企业内部审计理论中的几个问题

林业企业内部审计是企业内部控制的重要环节之一,它具有间接性、综合性、覆盖性。内部审计的权威是相对的,它对不同管理层次监督是有差异的。林业企业内部审计与外部审计的主要区别为:前者审计范围广,多为连续审计,便于进行效益审计;后者范围窄,多为期末审计,独立性强。内部审计与内部牵制构成了内部控制的核心内容。事前审计的可靠性取决于预测,是一种不确定性控制。事后审计是一种稳定性控制,综合运用二者则会相得益彰。

BRIEF DISCUSSION ON SOME PROBLEMS IN THE THEORY OF INTERNAL AUDITING OF FORESTRY ENTERPRISES

The internal auditing of forestry enterprises, which is indirect, comprehensive and universal, is one of the important parts of the internal control of the enterprises. Its authoritys is relative and different administrative level. The major difference between the internal auditing and external auditing of forestry enterprises is that the former is of wide auditing range, mostly continuous and easy to audit benefit, while the later is of narrow auditing range, mostly done in the end of a period and strong in independence. The internal auditing and internal containment make up the central content of the internal control. The reliability of auditing beforehand relies on predication and is a contestable control, and the auditing afterwards is a uncontestable control, Comprehensive use of these two kinds of auditing can benefit from each other.