Abstract:The reform of economic system has contributed to the establishment of modern enterprise system, and internal auditing is critical to the establishment and perfection of such a system. The internal auditing plays the four roles of identifying, control, counseling and governance, take the mixed auditing as its mode, and place itself under the double leadership of board of supervisors and general manager. It is based on financial auditing, guided by performance auditing, characterized by economic responsibility auditing and supplemented with strategic auditing, internal governance auditing and special auditing.
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