大庆市养护服务公司内部审计改进研究.docx
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- 2021-05-09 发布|
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- 14页
摘 要
改革开放以来,中小企业显示出勃勃生机及强大生命力,这对我国经济发展起到了极大的推动作用。经济全球化加剧,市场日新月异,使得发展中小企业越来越困难,竞争也更加激烈而残酷。本文以内部审计理论为基础,以大庆养护服务公司为研究对象,阐述和分析了公司在内部审计独立性、审计范围、审计资源、以及审计后续整改情况等方面存在的问题,紧接着深入剖析了造成这些问题的原因,最后有针对性地从完善组织模式、调整审计职能定位、加大审计资源投入、突出对企业风险的识别及防范、完善内部审计绩效评价指标体系、加大审计后续整改力度等方面提出了完善公司内部审计的相关改进建议,以改进公司内部审计实施过程中存在的不足。
关键词:内部审计;风险管理;国民经济
Abstract
Since the reform and opening up, small and medium-sized enterprises have shown great vitality and vitality, which has played a great role in promoting China's economic development. Economic globalization and the rapid development of the market have made it more and more difficult to develop small and medium-sized enterprises, and competition has become more fierce and cruel. Based on the theory of internal audit, this paper discusses and analyzes the problems of inter