论企业内部审计资源整合
摘 要:
企业内部审计资源是企业内部审计部门可以用来完成特定审计任务的人力(主体)、物力、财力
和方法等的总称。企业要建立结构合理、程序严密、制约有效的运行机制
,就要从决策的制订、执行等环
节加强监督
,企业内部审计部门的作用就要突出发挥出来。不论对企业的经营决策和业绩进行监督还是
做出评价
,都必须进行广泛的调查取证和深入的分析研究,所需的人力物力无疑是巨大的。那么在企业内
部审计资源有限条件下
,整合资源是否可行?如果可行,如何设计和解决整合方案的问题,又显得尤为重
要。
关键词
:内部审计
资源整合 可行性 整合方案
Abstract:
The internal audit resources are the internal audit department can be used to complete a
specific audit assignments in human (main body), material, financial, and methods of the general.
Enterprises should establish a reasonable structure, rigorous procedures and effective restraint of
the operating mechanism, it is necessary from the decision-making in the formulation,
implementation and other sectors to strengthen supervision, the role of internal audit department is
necessary to highlight the play. Regardless of operation of the business decision-making and
performance monitoring, or make evaluations, must conduct an extensive investigation and
evidence collection and in-depth analysis and study, the necessary human and material resources
is undoubtedly enormous. Then the internal audit resources are limited conditions, the feasibility of
integration of resources? If feasible, how to design and integration solutions to solve the problem,
but also even more important.
Key words: internal audit resource integration feasibility integration solutions
一、引言
(1) 背景与选题的意义
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