【摘要】 通过比较中西方内部审计在设立动机、机构设置、人员素质和制度建设等方面的差异,指出我国在上述方面的不足之处,提出应借鉴西方国家内部审计的先进经验和做法,不断提升我国内部审计的质量和水平。更多还原

【Abstract】 This paper compares internal audit between China and west countries at foundation motive of organization,form of organization structure,staff quality,and system building etc.Then it indicates the deficiency of above-mentioned audit aspects in our country,and proposes that we should learn their advanced experiences and gradually improve the quality and the level of our internal audit.更多还原