作　　者： ;

机构地区： 华南农业大学审计处

出　　处： 《科技进步与对策》 2003年第1期110-111,共2页

摘　　要： 内部审计的发展,越来越趋向于摆脱传统的财务受托责任关系的束缚,而是向管理受托责任关系拓展,内部审计也由此体现出超越一般监督职能的全新功用.通过对内部审计发展趋势的认识,探讨在组织内部开展的管理审计--内向型管理审计的特征,以及在内向型管理审计实践中需要注意的几个问题. The internal auditing has not been restricted to the traditional financial-entrusted responsibility any more and extended to the managerial-entrusted responsibility, in turn, it has exhibited some brand new utilities which surpass the ordinary function of supervision. This article is geared to throw lighten the features of internal-oriented management auditing, that is, the management, auditing employed inside the organization, through analyzing the tendentious of the development of internal auditing, and also includes some points in the practice of internal-oriented management auditing to which we should pay more attention.

关 键 词： 管理审计 企业管理 发展趋势 内部审计

领　　域： [经济管理—企业管理] [经济管理—国民经济]