浅议内部审计对内部控制的建设作用

ANALYSIS ON THE FUNCTION OF THE INTERNAL AUDIT ON THE INTERNAL CONTROL

关键词:  内部审计 内部控制 建设作用

Key words:  Internal audit  internal control  function

摘要:

内部审计作为内部控制活动的重要手段之一,其作用显得越来越重要。内部审计与内部控制相互作用,内部审计推动内部控制体系建设；加强和拓展内部审计,提升内部控制管理水平。

Abstract:

The internal audit as an important mean of internal control activities had an increasingly important role. Internal audit had interaction with internal control, which could promote construction of the internal control system. To strengthen and expand the internal audit could enhance management level of internal controls.