The main purpose of internal audit is to urge enterprises to strengthen internal control, improve internal management and improve economic benefits of enterprises through audit. From the enterprise's point of view, internal audit is an appropriate, true, legal and effective behavior of independent and objective supervision and evaluation of enterprise's business activities and internal control. It serves the enterprise to improve its management and achieve its business objectives, so it is an important part of the enterprise supervision and evaluation mechanism and the company's internal governance structure.
However, there are some deficiencies and defects in the internal audit of Chinese enterprises. In addition, since China joined the WTO, many major changes have taken place in the external environment. While gaining great development opportunities, internal audit is also facing various severe challenges. Therefore, the internal audit of enterprises in China needs not only timely improvement and perfection, but also greater, faster and better development.
What is the main purpose of the audit? "Audit goal is the situation or final result that people expect to achieve through audit practice activities in a certain historical environment. It includes two levels: audit objectives of financial statements and audit objectives related to various transactions, account balances and presentation. "
The audit purpose is determined by the audit engagement letter. The most common purpose is "whether the report is prepared according to the accounting standards for business enterprises". In other words, only the report passed the audit. As for how the company is, whether there is internal fraud, and whether the accounts are in a mess, although the audit will participate in the work, it will not express its opinions and will not assume responsibility. In addition to the audit of statements, there are also audits of agreed items, which are smaller than the scope of statements. If the agreed items are approved, it does not mean that the report is approved. Even the audit of statements depends on whether it is prepared in accordance with the accounting standards for enterprises. The standards of report preparation are different, and the report results are different. How to distinguish what audit it is? The first paragraph of the audit report will explain the audit scope: "We have audited the attached financial statements of ABC Co., Ltd. (hereinafter referred to as ABC Company), including the balance sheet of 20× 1 February 3 1 day, the income statement of 20×1day, the statement of changes in shareholders' equity, the cash flow statement and the notes to the financial statements. The last paragraph will explain the preparation standard: "We believe that the financial statements of ABC Company have been prepared in accordance with the Accounting Standards for Business Enterprises and the Accounting System".
What is the main purpose of internal audit? The main purpose of internal audit is to independently evaluate various businesses and controls in an organization to determine whether they follow recognized policies and procedures, conform to laws and standards, use resources effectively and economically, and achieve organizational goals.
Internal Audit is the abbreviation of internal audit, which is the development of the framework, content and thought of international internal auditing standards, that is, from independence to objectivity, expanding the vision to the outside of the organization, increasing the value of the organization and attaching importance to risk management.
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Development of International Internal Auditing Standards and Its Enlightenment
The framework, content and concept development of international internal auditing standards, that is, from independence to objectivity, broaden the horizon to the outside of the organization, increase organizational value and attach importance to risk management. These provide some enlightenment for the development of internal audit in China.
Development of internal audit profession
From career development:
Auditor → Audit Supervisor → Audit Manager → Audit Director
From the development of management functions, there are two routes: financial route and operational route:
Financial route: firm audit → enterprise internal audit → financial manager → chief financial officer.
Operation route: auditor → audit supervisor → audit manager → purchasing manager (managers of branches and subsidiaries)
Internal audit recruitment information source
1. Headhunting information: If you are an internal auditor of a foreign-funded enterprise, you can find relevant job information on the headhunting website michaelpage. Moreover, the positions provided by this website are all companies with acceptable welfare benefits.
2. Recruitment website: The recruitment information of domestic companies is generally posted on websites such as 5 1job and Zhaopin.
3. Professional internal audit websites: commercial poster columns of Accounting Visual Network and China Audit Network.
4. Professional internal audit and internal control group: You can search qq group and enter the keywords "internal audit" and "internal control" to find a qq group with more than 100 people. |
The main purpose of China's "First Five-Year Plan" is the slogan of the first five-year plan: the industrial growth rate surpasses that of Britain and catches up with that of the United States.
15 Meaning:
Begin to change the face of industrial backwardness and move forward to socialist industrialization; The glorious course of building a modern and powerful country on our own.
1, which laid a preliminary foundation for socialist industrialization.
2. It has opened the way for the transformation of Socialism with Chinese characteristics.
3. Accumulated valuable experience of socialist planned construction.
The reform of feudal land system has been basically completed.
B-After three years of economic recovery after the founding of the People's Republic of China, the national economy has been fundamentally improved.
D—— After the founding of New China, the land reform was completed and the economy recovered, which indicated that the transition from new democracy to socialism had been realized.
So, the answer is only B!
PS: Here is Baidu Encyclopedia-:baike.baidu./view/226447.htm.
What is the main purpose of stp? Prevent "broadcast storm"; Prevent information loss; Prevent the information loop in the network from causing network paralysis; Make the bridge have network layer function to prevent information loss.
What is the main purpose of "MLM"? 1. The main purpose of pyramid selling is to develop relatives and friends to enter pyramid selling. By calculating and paying remuneration to the developed personnel based on their direct or indirect number of personnel or sales performance, or requiring the developed personnel to obtain the qualification to join on the condition of paying a certain fee, they seek illegal interests, disrupt economic order and affect social stability.
2.1998 On April 2 1 day, China * * * announced a total ban on pyramid selling, so pyramid selling is illegal.
3, the harm of pyramid selling:
(1) disturbs the order of market economy and infringes on many legal objects. The illegal activities of pyramid selling and disguised pyramid selling are often accompanied by a large number of illegal acts, such as tax evasion, counterfeiting, smuggling, illegal fund-raising and illegal trading of foreign exchange. It not only violates the provisions of the state prohibiting pyramid selling and disguised pyramid selling, but also violates many legal provisions such as taxation, consumer rights protection, market order management, finance, foreign exchange management and so on.
(2) Damage to participants and their families. MLM and disguised pyramid schemes not only cause economic losses to participants, but also cause great harm to their families.
(3) Initiating a criminal offence, which brings harm to social stability. MLM caused most participants to lose blood. Some people live in different places, lead miserable lives and even commit suicide by jumping off a building. Some people participate in theft, robbery, fighting, * * *, prostitution, gathering people to make trouble and other illegal acts, which have caused serious damage to people's lives and property safety and social stability.
(4) It has caused great damage to social morality and credit system. Because the development targets of MLM personnel are mostly relatives, friends, classmates, fellow villagers and comrades-in-arms, their unscrupulous fraud means seriously reduce the trust between people, causing relatives and friends to turn against each other and father and son to turn against each other.
What is the main purpose of love? If love has a purpose, there is only one. I just want to love him ~ love is tolerant rather than indulgent, love is caring rather than conniving, love is blending with each other rather than unrequited love, love is delicious but not all sweet ... True love is not necessarily a perfect match in the eyes of others, but the mutual harmony between lovers is to make each other live a better life, and silently dedicate this love not only to themselves, but also to warm those secular hearts. True love means cherishing true love when you can love, and letting go when you can't, because letting go is everything ... Please love and bless when you let go ... True love is a kind of heartfelt care and care, without flowery rhetoric and grandstanding, which can only be felt in words and deeds. So plain and so firm. On the contrary, oaths and promises explain its uncertainty. Never believe sweet words. Feel the heart
What is the main purpose of the activity? During the trial operation of foreigners' home, thousands of kinds of gifts will be delivered continuously, so that you can easily enjoy global purchase without going abroad.
What is the main purpose of oxygen therapy? The main purpose of home oxygen therapy is to correct hypoxemia, prevent and reverse tissue damage and organ dysfunction caused by hypoxia, and at the same time try to maintain the activity ability of patients.