控股型集团的审计部门建立之初的定位与运作

一个集团的审计部门，其定位和工作内容是与其所处的集团的职责功能和内外部环境相对应的。全从控股型集团的职能定位和业务运作入手，针对处于初创期的审计部门，以发展的角度，探索性地阐述了其区别于通常内审部门的特定的定位和运作。

Function Orientation and Operation of Auditing Departmeat in Stock-controled Group in the Early Stage

An auditing department in a group is corresponding to the function and the internal and external environment of the group both in its function orientation and work contents.This paper, starting from the function orientation and business operation of the stock-controled groups and researches on the auditing department which is in the newly established period and from the point of development, has probatively elaborated the specific orientation and operation of the auditing department that is different from the usual.