Discussion on the Role of Internal Audit in the Construction of Internal Control System of Small and Medium-sized Enterprises
This study explores the role of internal audit from the perspective of the construction of internal control system in small and medium-sized enterprises(SMEs).Through a review of relevant literature and empirical research,it is found that internal audit,by providing independent audit and supervision mechanisms,helps to reduce internal control problems and operational risks,and improve operational efficiency of enterprises.At the same time,internal audit can also provide a third-party perspective and recommendations that management cannot provide,which is beneficial for preventing and detecting potential problems.Under the limitations of limited resources and simplified organizational structure characteristic to SMEs,internal audit plays an important role in improving the feasibility and effectiveness of the internal control system.Therefore,this paper emphasizes the importance of internal audit in SMEs and proposes relevant suggestions for further research and practice.
small and medium-sized enterprisesinternal control systeminternal auditoperational riskoperational efficiency
NETL
NSTL
万方数据
