证券日报网讯 四川长虹2月13日在互动平台回答投资者提问时表示,为确保对公司法人治理、财务收支、经营活动、内部控制、合规风险管理等实施独立、客观的监督、评价和建议,公司审计部门作为内部审计的牵头部门根据年度审计计划有序组织开展内审工作。
官方定义:IIA对内部审计的官方定义如下:“Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”