Research on Improving of Internal Audit System Based on the Enterprises Internal Administration
Gang Guan
Abstract
Gang Guan
Abstract
Compared with the external audit,the internal audit has the assignable effect on enterprises administration.There are some deviations taking place in the functions of internal audit system.The internal audit system has not have brought the service function increasing the enterprisevalue,and it has reduced the effect on supervisory control of the internal audit greatly.Therefore,we can improve the internal audit system and rise audit validity from the following three ways.Firstly,we may improve internal audit position.Secondly,we can expand the internal audit contents and build the standards about the internal audit job program.Finally,we may improve the distributive resources way.
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Compared with the external audit,the internal audit has the assignable effect on enterprises administration.There are some deviations taking place in the functions of internal audit system.The internal audit system has not have brought the service function increasing the enterprisevalue,and it has reduced the effect on supervisory control of the internal audit greatly.Therefore,we can improve the internal audit system and rise audit validity from the following three ways.Firstly,we may improve internal audit position.Secondly,we can expand the internal audit contents and build the standards about the internal audit job program.Finally,we may improve the distributive resources way.
Key concepts: Internal audit, Information technology audit, Audit plan, Business, Audit, Joint audit, Control environment, Accounting