Modern enterprise system of internal audit _3892 -

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Modern enterprise system of internal audit

Relevant procedures; audit is based on breach of contract, Corporate internal audit staff should be x,-J-contracts careful analysis, to discover the loopholes and the place is not conducive to the enterprise, thereby reducing unnecessary economic losses to the enterprise. (E) the contents of the audit investment decisions mainly x,-j-~ policy program data and the use of independent and objective evaluation methods to help business operators the possibility to improve decision-making program. Also, check whether the enterprise in accordance with national industrial policies and investment in regional development planning, and urge enterprises to improve the investment of the self-restraint mechanisms. Audit of investment decisions, to stand independent and objective internal position, the reliability of the project budget process, data sources to review and evaluate the authenticity, so that small investment enterprises to complete the transformation and expansion, and achieved a reasonable return on investment. (F) Manager (Director) shall be appointed by the economic responsibility audit manager (factory director) term economic enterprise can be found in the audit of the achievements and problems, thus better evaluate the people in charge of responsibility and dedication to of the business's operating results for objective and fair assessment. Economic responsibility audit include: asset management responsibilities,[link widoczny dla zalogowanych], liabilities, degree of responsibility for the use, production and management responsibility, responsibility for investment decision-making and discipline violations. Thus, the modern internal audit scope should be broader and content should be more in-depth, to have a regular and timely. That is, regular in-depth internal audit staff to the first line of production, production areas in the timely detection of problems and solution to the enterprise managers report, and fully play the role of enterprise managers think tank. Third, the problems of internal audit work of internal audit departments and units within the strengthening of fiscal, financial, gr an important means of supervision is an integral part of the national audit system. With the further development of market economy and the deepening of enterprise reform. Internal Audit is also facing both development opportunities and severe challenges. Internal audit departments, and units of work and the management of the economy to play a positive role, and achieved gratifying results, but there are some problems, to a certain extent, affected the internal audit, gr Service Function in Christ, constraints of the internal audit work. Mainly reflected in: (a) the internal audit agency to set in place, so that the internal audit work carried out will be restricted. (B) of the corporate restructuring, asset restructuring of large changes in internal audit, staff instability, affecting 212 for the conduct of internal audit. (C) x,-J-awareness of the importance of internal audit inadequate, resulting in delayed construction of internal audit. (D) more than part-time internal audit staff, low pay, so that the internal audit, gr Governor greatly reduced intensity of services, and 212 internal audit staff is also positively affected. (E) most of the internal audit staff knowledge structure, ideology and professional qualities are to be strengthened. Fourth, the modern enterprise system, the best mode of internal audit under the current implementation of the modern enterprise system, and its essence is to create Foreign development of internal audit can be proved: the pattern of internal audit and enterprise scale,[link widoczny dla zalogowanych], management requirements are closely related. The larger the scale, the more layers of management, the more requirements of the internal audit organization has independent status. Internal audit is a China's planned economy for the needs of the state organs set up. Used is similar to the type of foreign general manager of the However, in practice, the national audit institutions often use the audit, internal audit on behalf of the national audit agencies to conduct financial audits of companies, few carry out cost-effective audit. This is consistent with With the establishment of market economy and the implementation of modern enterprise system,[link widoczny dla zalogowanych], enterprises are beginning to have Self-restraint as a corporate internal audit bodies,[link widoczny dla zalogowanych], including the government must represent the interests of all investors and creditors, x,[link widoczny dla zalogowanych],-J-~ industry to fulfill the conditions of economic responsibility audit. By Jtl:, �� Author: Northeast Electric Power Institute �� Editor: Shen Rong @ (2OO3. No. 4) of the year t the two charge

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