成本内部审计

从鉴证业务三要素、审计成本和内部控制审计的目的和产生的原因，重新定位内部控制审计为基于责任方认定的业务。

With three elements of attestation , audit costs and information disclosure , this paper relocates the business of the audit of internal control as business based on responsibility .

实践表明，内部审计外包在降低企业总成本、提高内部审计独立性等方面产生了积极的作用，是现代内部审计发展的重要趋势。

According to the practice , the internal audit outsourcing plays a positive role in lowering the total cost of the enterprise and promoting the internal audit independence etc. It is an important trend of the current internal audit .

摘要指出电力企业财务会计控制的实施方式包括会计信息系统、控制程序及其他如预算管理，成本控制，内部审计等专项控制。

It is pointed out that the implementation methods of accounting control for the power enterprises include the accounting information system , control program , and other specified control such as budget management , cost control , and internal audit .

其中，财务信息价值链包括财务呈报流程和税务申报流程；管理信息价值链包括预算会计流程、成本会计流程、内部审计流程和绩效会计流程。

Thereinto , financial informational value chain includes financial reporting process and tax reporting process . Managerial informational value chain includes budget accounting process , cost accounting process , internal audit process and performance accounting process .