内部审计价值增值的现状与展望--基于供电企业内部审计实践的研究

实现组织目标、为组织增加价值是内部审计的目的。文章从内部审计价值增值的定义和要素出发,结合企业管理特点,介绍供电企业内部审计如何在实践中实现价值增值;同时分析目前存在的局限和问题,对下一步如何更好发挥价值增值进行展望。

Present Situation and Forecast of Internal Audit Value Increment---Research Based on Power Supply Enterprise Internal Audit Practice

To achieve organizational goals and add value for organization is the purpose of internal audit. In this paper, starting from the definition and elements of internal audit value increment, combined with the characteristics of enterprise management, power supply enterprise internal audit how to realize the value increment in practice is introduced, the current limitation and problems are analyzed at the same time, and in the next step how to better give play to value increment is forecasted.