电子制作
電子製作
전자제작
ELECTRONICS DIY
2014年
12期
258-258,259
,共2页
内部控制审计%财务收支审计%有效结合
內部控製審計%財務收支審計%有效結閤
내부공제심계%재무수지심계%유효결합
Internal control audit%audit of financial revenues and expenditures%effective combination
内部控制审计是监督和控制企业内部运行有效性的过程，包括企业控制的流程和弊端，针对存在的弊端和问题分析原因，综合性提出整改思路。内部控制审计的根本意义在于提高企业管理的效率，将内部控制审计与财务收支审计有效地结合之后，可以最大化提高审计的效率并且降低成本，保证企业运营顺利。本文主要从内部审计的角度，分析阐述内部控制审计和财务收支审计的定义和辩证关系，从而引出两者结合实施操作的思路，最终构建一套理想的审计流程体系。
內部控製審計是鑑督和控製企業內部運行有效性的過程，包括企業控製的流程和弊耑，針對存在的弊耑和問題分析原因，綜閤性提齣整改思路。內部控製審計的根本意義在于提高企業管理的效率，將內部控製審計與財務收支審計有效地結閤之後，可以最大化提高審計的效率併且降低成本，保證企業運營順利。本文主要從內部審計的角度，分析闡述內部控製審計和財務收支審計的定義和辯證關繫，從而引齣兩者結閤實施操作的思路，最終構建一套理想的審計流程體繫。
내부공제심계시감독화공제기업내부운행유효성적과정，포괄기업공제적류정화폐단，침대존재적폐단화문제분석원인，종합성제출정개사로。내부공제심계적근본의의재우제고기업관리적효솔，장내부공제심계여재무수지심계유효지결합지후，가이최대화제고심계적효솔병차강저성본，보증기업운영순리。본문주요종내부심계적각도，분석천술내부공제심계화재무수지심계적정의화변증관계，종이인출량자결합실시조작적사로，최종구건일투이상적심계류정체계。
Audit of internal control is a process of effective supervision and control of enterprise internal operation, including process and defects in corporate control, aiming at the defects and problems analysis of the causes, comprehensive and puts forward reform ideas. The basic meaning of the audit of internal control is to improve the efficiency of enterprise management, the internal control audit and the financial revenue and expenditure are effectively combined, can maximize the efficiency of auditing and reduce costs, ensure that enterprises operating smoothly. This paper mainly from the perspective of internal audit, analyzes the audit of internal control and audit of financial revenues and expenditures of the definition and the dialectical relations, which leads to the combination of operation idea, finaly construct a ideal audit process system.
