解锁内部审计"三如"之力：打造企业稳健发展基石
Unlocking the Power of "Three As" in Internal Audit: Building a Solid Foundation for Corporate Stability
内部审计作为企业自我监督与风险防控的关键环节，需发挥"如镜、如尺、如剑"的作用。内部审计如镜，映照企业运营真相；如尺，衡量合规与效益；如剑，斩断风险隐患。为贯彻党中央决策部署，在当前发展新质生产力要求下与时俱进，改革审计管理体制，通过精准审计，强化企业内部控制，做到内部审计"如臂使指、如影随形、如雷贯耳"，进一步构建形成企业稳健发展的坚实基石,本文以万达公司、广州港公司及广州能源集团公司的相关案例进行说明，以凸显内部审计"三如"之力。
Internal audit, as a crucial part of enterprise self-monitoring and risk prevention, functions like a mirror reflecting truth, a ruler measuring compliance and efficiency, and a sword cutting risks. By aligning with Party Central Committee decisions, embracing new productive forces, reforming audit management, and strengthening internal control, it lays a solid foundation for corporate stability. This article exemplifies with Wanda, Guangzhou Port, and Guangzhou Energy Group.
聂小青
管理科学
如臂使指如影随形如雷贯耳。
s the arm directing the fingerskeyAs the shadow follows the formLike thunder piercing the ear
聂小青.解锁内部审计"三如"之力：打造企业稳健发展基石[EB/OL].(2024-11-08)[2025-01-03].http://www.paper.edu.cn/releasepaper/content/202411-14.点此复制
评论