监狱企业强化内部控制审计之思考

内部控制是实现监狱企业发展目标、规避风险、规范管理的重要手段。要建立健全监狱企业内部控制审计制度并使之有效和规范，内部审计必须对内部控制进行独立的评价，同时也须对监狱企业经济活动的真实性、正确性、有效性做出全面监督和客观评估。

Thought of Strengthening the Internal Control Audit in the Prison Enterprises

Internal control is an important means to achieve corporate objectives of the prison, to avoid risks and standardize the management. To establish a sound and effective internal control system and make it standard, the internal audit must conduct an independent assessment over internalcontrols, and make inspection and evaluation to the authenticity, accuracy, and effectiveness of the prison enterprises in economic activities.