An analysis of the necessity of Operational Auditing 试析经营审计的必要性
In the third chapter, the paper introduces the methods and major contents of internal auditing: internal control auditing, financial auditing, operational auditing and management auditing. 内部审计的实现方式(即应用),包括内部控制审计、财务审计、经营审计、管理审计的含义、作用和实现方式(第三章);
Under the conditions of modern economy, the traditional Internal Auditing can not meet the needs of enterprises'survival and development. As a developmental stage of Internal Auditing, it is necessary to execute Operational Auditing for enhancing economic efficiency. 现代经济条件下,传统的内部审计已不能满足企业生存与发展的需要,经营审计作为内部审计的一个发展阶段,是企业提高经济效益的必然要求。
At the same time, it provides a centralized control platform for operational risk monitoring, log auditing and privilege control of basic business. 4. 同时,为操作风险的监控和记录审核,以及基本业务权限的控制及监测提供统一的控制平台。