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内部控制审计是针对企业内部运行而进行的监督和控制过程,这其中涵盖了企业控制的流程,企业控制的弊端以及可行的解决方案。将其与财务收支审计相结合可以降低成本,优化企业审计效率。本文以内部控制审计与财务收支审计的概述为出发点,对二者的关系以及整合办法进行研究,从而完成理想审计流程的构建。
The internal control audit is a process of supervision and control for the internal operation of the enterprise. It covers the process of enterprise control, the defects of enterprise control and feasible solutions. Combining this with the financial revenue and expenditure audit can reduce costs and optimize the efficiency of corporate audits. Based on the overview of internal control auditing and financial revenue auditing, this paper studies the relationship between the two and the integration methods to complete the construction of the ideal auditing process.