现代企业内部审计应向预防型转变

相对于企业内部发现型审计而言,预防型审计着眼于企业生产经营的全过程,不仅对各项制度、规定本身的科学性、效益性做出分析与判断,而且还要对企业的经济业务活动进行事前和事中审计。企业预防型审计应当侧重于对经营决策、计划、经济合同、物资供应、成本费用效益、工程项目和经济责任的审计。

The Audit in the Inside Modern Enterprise should Transfer to Prevention

In opposition to the discovery audit inside the enterprise,the prevention audit focuses on the entire process of the production and management in the enterprise,not only on analysis and judgment for the scientific nature of each system and stipulation,but also audit enterprise's economic work during the operation.the enterprise's preventive audit must focus on the management policy,the plan,the economic contract,goods supply,the cost and expense and benefit,the engineering project and the economic responsibility audit.