效益审计内部审计新定位

Author(s)：

曹金明

Publication Title：

Wen Yuan (High School Edition) 2021 No.10

Affiliations：

山东潍坊烟草有限公司山东潍坊 261205

Abstract：

效益审计是现代企业发展中审计工作的新定位，将审计定义为效益审计，是要求审计工作应该从经济效益角度开展工作，以经济效益管理，经济效益审核为工作目标开展的各项审计工作。本文笔者针对现代效益审计定位进行了分析，针对现存审计工作遗留问题进行了分析，同时也总结了现代内部审计工作向小效益审计重新定位的措施。

Keywords：

效益审计；内部审计；新定位

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[1] 曹金明.效益审计内部审计新定位[J].Wen Yuan (High School Edition),2021(10),.

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