论我国民营家族制企业的内部审计

分析了民营家族制企业管理特点和内部审计的定义。指出民营家族制企业内部审计是基于企业自身利益的需要,出于建立健全内部控制制度的要求而做出的一种主动选择。并阐述民营家族制企业内部审计的目标与职能,民营家族制企业内部审计的范围、重点与内容。

Internal Auditing in Private-run Family Enterprises in China

This paper analyzes the characteristics of the private-run family enterprises and the concept of internal auditing,and points out that the internal auditing of private-run family enterprises is the demand of the interests of the enterprises themselves and an initiative choice made according to the requirements for sound internal control systems.It also expatiates on the objectives and functions,the scope,focuses and contents of the internal auditing.