The comparison of the internal audi

The comparison of the internal audit system in China and the United Kingdom, many major countries and regions, the internal audit and civil audit, government audit has become an important part of social and economic audit activities. The nature of internal audit is divided into two categories, that is, the relationship between the ownership of production data and the management of the right of management. In 2000, the International Institute of internal auditors in the "responsibility of the", "professional ethics" and "substantive standards" on the basis of many studies, and put forward: "internal audit is an independent, objective assurance and consulting activities, its purpose is to increase the value and improve the organization's management, through the system,Evaluate and improve the effectiveness of risk management, control and management processes, and help organizations achieve their goals." China and Britain have different social and political economic system, so the internal audit of the business content and organization form, etc..

the generation and development of internal audit in Britain since the 11 - 12 century there was a guild average every year to held 1 - 4 meeting, the content of procedure including elected directors and auditors. The Council is the executive organ of the guild, it must always call the guild accounts submitted to the auditors to review.The focus of the audit staff review is to deal with the economic and operational aspects of honesty, reliability, as trustee of the board of directors. The modern internal audit in the UK is developed in 1948, and in 1940s the United Kingdom established a branch of the International Association of internal auditors in London. The establishment of the association has greatly promoted the development of internal audit in the United Kingdom, as of February 1991, has more than 3 members. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's national audit office,China's State Council issued a document in July 1983 to establish and improve the internal audit issues. China's State Council issued the "Provisional Regulations on audit work" in August 29, 1985. In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. In July 1987, the office of the State Council of China and the office of the State Council transmitted the report of the Audit Commission on strengthening internal audit work, which greatly accelerated the speed of the formation of internal audit institutions. In 1994, China promulgated the "people's Republic of China Audit Law", the internal audit in the form of law to be sure,Its legal status. In 1995, the Audit Commission issued the "Regulations on internal audit work", the internal audit made further specific provisions. At the end of 1999, China has established a total of more than 9 internal audit institutions, including the formation of a relatively complete internal audit system consisting of areas, departments and enterprises and institutions. China and Britain have different reasons for the establishment of internal audit department, the initial stage of internal audit development is the national requirements for enterprises to establish an audit system, with the role of internal audit is gradually recognized, enterprises from the passive state to the active state. In contrast,In the past 25% years, the internal audit department of the United Kingdom has 30 years of history, and the motivation and reason of the establishment of the internal audit department mainly come from the government's request. In addition, the board of directors of the audit committee and the external audit requirements also have an important impact. There are three forms of internal audit in the form of the internal audit of the company: the audit organization which is set up by the company and the Union City Planning and the social forces to carry out the audit. These three forms each have their own advantages and disadvantages,However, the company's internal audit organization audit, the main advantages are: to ensure that the audit staff to the organization's loyalty, and maintain the organization and the interests of stakeholders, familiar with the organization's goals and needs, etc.. Although the joint audit reflects the independence of the internal audit organization, it has a problem in the aspects of loyalty and confidentiality. In order to effectively carry out internal audit work, the United Kingdom also on the responsibilities of various types of personnel, these responsibilities include: internal auditor or manager of the job responsibilities, internal auditor responsibilities, contract auditor responsibilities, etc.. Due to China's internal audit department in this unit,The head of this department is responsible for the leadership, and has given the higher position of the internal audit department, but the main person in charge is not a very specific concept, therefore, in the practice of internal audit institutions set up a variety of forms.
1, responsible for the audit committee. A lot of enterprises have audit committee, the audit committee is the highest decision-making body of enterprise internal audit work, responsible for the development of audit work rules and regulations, audit the annual audit plan, the decision of important audit matters, etc.. This is a kind of collective leadership of the internal audit organization form. Some large enterprises and enterprise groups in China adopt this kind of form.
2,Responsible for the board of directors or the board of directors. The internal audit department is under the leadership of the board of directors and reports to its board of directors. This form has a more independent nature, so most of the joint-stock enterprises to adopt. 3, responsible for the general manager. Internal audit - the Department can only engage in the daily internal audit work, and the general manager of the economic responsibility and management behavior of the lack of a strong position, and maintain a strong independence. The status of China's internal audit is the establishment of laws and regulations, the higher the status of the organization, the stronger the independence of the internal audit, the organization of internal audit in China is different, is in the process of internal audit development,This difference is mainly related to the social and economic system. In the UK, there are about one-third of the enterprise's internal audit department's rank as CEO and other management report of the chairman of the, when the size of the enterprise operating income was larger, the greater the differences of the internal audit report object, many enterprises will be regarded as internal audit of enterprise management consulting, that it has the function of corporate governance. Internal audit department in the audit plan will departments soliciting opinions, and will work in the outside of the auditing standards, three quarters of the company and a close business relationship between internal audit and external audit.
three, the content of the internal audit

The contents of the internal audit in the United Kingdom are mainly included:
1, corporate audit, and its goal is to ensure the effective operation of the management system. Including: the breadth and depth of the internal control is appropriate, whether the cost is effective, whether the rational use of internal control. The details are: company plan, capital cost, cash management, human resource management and stock exchange. Company audit is an important business in the internal audit of the United Kingdom.
2, financial security audit. Its primary objective is to ensure that the resources of the enterprise are fully protected and controlled. The contents include: asset confirmation and compliance testing, debt audit, current liabilities audit,Long term liabilities and contingent liabilities audit, etc.. 3, management audit, the United Kingdom is the business audit of the entire business process of the economy, efficiency and effectiveness of the audit. Economy is a measure of the standard of investment efficiency is a measure of the relationship between the input and output: the effect is the standard of measuring output. There is also a system evaluation and follow, contract audit, information management audit and computer security audit. This shows that the field of internal audit of the United Kingdom is very extensive and comprehensive. The contents of internal audit in China include:
1, financial revenue and expenditure audit. Its purpose is to regulate financial activities,Legitimacy and authenticity and reliability of the information provided by the accounting records and statements. The contents include: the examination of accounting information and the true and correct of the economic information, check the safety and integrity of property and funds: check the applicable, effective and perfect of accounting control: check the legal and reasonable of economic, economic contract, financial revenue and expenditure.
2, economic benefit audit. It refers to the evaluation of the selection of the trial of the project, and to evaluate the level of its economic benefits, provide measures and measures to improve the economic benefits of the project. The contents are: the examination and evaluation of the internal control system is applicable to the enterprise,Sound and effective; inspection, evaluation and supervision of all departments and departments to fulfill their duties, improve efficiency, achieve the goal; to provide feedback information for business leaders to provide consultation and assistance in enterprise decision-making. The internal audit department of some enterprises in China also carried out a unique form of economic responsibility

結果 (中文) 1:

在中国和英国，许多主要国家和地区、 内部审计和民间审计、 政府审计内部审计体系的比较已经成为社会和经济的审计活动的一个重要部分。内部审计的本质被分为两类，那就是，对生产数据的所有权与经营权的管理之间的关系。在 2000 年，国际研究所，内部审计在"责任"，"职业道德"和"实质性标准"根据很多研究，并提出:"内部审计是独立、 客观的保证和咨询活动，其目的是增加值和提高本组织的管理，通过系统，评价和改进风险管理有效性的控制和管理过程并帮助组织实现其目标."中国和英国，所以有不同的社会、 政治经济制度，内部审计的业务内容和组织形式等......the generation and development of internal audit in Britain since the 11 - 12 century there was a guild average every year to held 1 - 4 meeting, the content of procedure including elected directors and auditors. The Council is the executive organ of the guild, it must always call the guild accounts submitted to the auditors to review.The focus of the audit staff review is to deal with the economic and operational aspects of honesty, reliability, as trustee of the board of directors. The modern internal audit in the UK is developed in 1948, and in 1940s the United Kingdom established a branch of the International Association of internal auditors in London. The establishment of the association has greatly promoted the development of internal audit in the United Kingdom, as of February 1991, has more than 3 members. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's national audit office,China's State Council issued a document in July 1983 to establish and improve the internal audit issues. China's State Council issued the "Provisional Regulations on audit work" in August 29, 1985. In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. In July 1987, the office of the State Council of China and the office of the State Council transmitted the report of the Audit Commission on strengthening internal audit work, which greatly accelerated the speed of the formation of internal audit institutions. In 1994, China promulgated the "people's Republic of China Audit Law", the internal audit in the form of law to be sure,Its legal status. In 1995, the Audit Commission issued the "Regulations on internal audit work", the internal audit made further specific provisions. At the end of 1999, China has established a total of more than 9 internal audit institutions, including the formation of a relatively complete internal audit system consisting of areas, departments and enterprises and institutions. China and Britain have different reasons for the establishment of internal audit department, the initial stage of internal audit development is the national requirements for enterprises to establish an audit system, with the role of internal audit is gradually recognized, enterprises from the passive state to the active state. In contrast,In the past 25% years, the internal audit department of the United Kingdom has 30 years of history, and the motivation and reason of the establishment of the internal audit department mainly come from the government's request. In addition, the board of directors of the audit committee and the external audit requirements also have an important impact. There are three forms of internal audit in the form of the internal audit of the company: the audit organization which is set up by the company and the Union City Planning and the social forces to carry out the audit. These three forms each have their own advantages and disadvantages,However, the company's internal audit organization audit, the main advantages are: to ensure that the audit staff to the organization's loyalty, and maintain the organization and the interests of stakeholders, familiar with the organization's goals and needs, etc.. Although the joint audit reflects the independence of the internal audit organization, it has a problem in the aspects of loyalty and confidentiality. In order to effectively carry out internal audit work, the United Kingdom also on the responsibilities of various types of personnel, these responsibilities include: internal auditor or manager of the job responsibilities, internal auditor responsibilities, contract auditor responsibilities, etc.. Due to China's internal audit department in this unit,The head of this department is responsible for the leadership, and has given the higher position of the internal audit department, but the main person in charge is not a very specific concept, therefore, in the practice of internal audit institutions set up a variety of forms. 1，负责审计委员会。很多企业有审计委员会，审计委员会是企业内部审计工作，负责各项审计工作规章制度发展的最高决策机构，审核年度审计计划，决定重要审计事项等......这是一种集体领导的内部审计组织形式。一些大型企业和企业集团在中国采取这种形式。2,Responsible for the board of directors or the board of directors. The internal audit department is under the leadership of the board of directors and reports to its board of directors. This form has a more independent nature, so most of the joint-stock enterprises to adopt. 3, responsible for the general manager. Internal audit - the Department can only engage in the daily internal audit work, and the general manager of the economic responsibility and management behavior of the lack of a strong position, and maintain a strong independence. The status of China's internal audit is the establishment of laws and regulations, the higher the status of the organization, the stronger the independence of the internal audit, the organization of internal audit in China is different, is in the process of internal audit development,This difference is mainly related to the social and economic system. In the UK, there are about one-third of the enterprise's internal audit department's rank as CEO and other management report of the chairman of the, when the size of the enterprise operating income was larger, the greater the differences of the internal audit report object, many enterprises will be regarded as internal audit of enterprise management consulting, that it has the function of corporate governance. Internal audit department in the audit plan will departments soliciting opinions, and will work in the outside of the auditing standards, three quarters of the company and a close business relationship between internal audit and external audit. 三、 内部审计的内容在联合王国进行内部审计的内容主要包括:1，公司的审计，其目标是确保管理体系的有效运作。包括: 的广度和深度的内部控制是否适当，成本是有效的是否合理使用的内部控制。详情: 公司计划、 资本成本、 现金管理、 人力资源管理和股票交易所。公司审计是一项重要的业务，在联合王国的内部审计。2，金融安全审计。其主要目标是确保充分保护和控制企业的资源。内容包括: 资产确认和符合性测试、 债务审计、 当前负债审计、 长期负债和或有负债审计等......3，管理审计，联合王国是整个业务流程的经济、 效率和效果性审计业务审计。经济是衡量投资效率的标准是衡量的输入和输出之间的关系: 效果是衡量输出的标准。也是系统评价与追随，合同审核，信息管理的审计和计算机安全审计。这表明，联合王国的内部审计领域是非常广泛和全面。我国内部审计的内容包括:1, financial revenue and expenditure audit. Its purpose is to regulate financial activities,Legitimacy and authenticity and reliability of the information provided by the accounting records and statements. The contents include: the examination of accounting information and the true and correct of the economic information, check the safety and integrity of property and funds: check the applicable, effective and perfect of accounting control: check the legal and reasonable of economic, economic contract, financial revenue and expenditure. 2, economic benefit audit. It refers to the evaluation of the selection of the trial of the project, and to evaluate the level of its economic benefits, provide measures and measures to improve the economic benefits of the project. The contents are: the examination and evaluation of the internal control system is applicable to the enterprise,Sound and effective; inspection, evaluation and supervision of all departments and departments to fulfill their duties, improve efficiency, achieve the goal; to provide feedback information for business leaders to provide consultation and assistance in enterprise decision-making. The internal audit department of some enterprises in China also carried out a unique form of economic responsibility

結果 (中文) 2:

在中国和英国的内部审计制度的比较，许多主要国家和地区，内部审计和民间审计，政府审计已成为社会和经济审计活动的重要组成部分。内部审计的性质被分成两大类，就是，生产数据的所有权和管理权的管理之间的关系。2000年，“职业道德”，许多研究的基础上，“实质性标准”，有“责任”内部审计人员的国际学院，并提出：“内部审计是一种独立，客观的保证和咨询活动，其目的是为了保值增值，提高组织的管理，通过该系统，评价和改进风险管理，控制和管理流程的有效性，并帮助企业实现其目标。“ 中国和英国不同的社会和政治经济制度，因此交易的内容和组织形式等。内部审计，因为11代和内部审计的发展在英国- 12世纪有一个行平均每年是举行1 - 4次会议，议事内容，包括选举董事及核数师。理事会是协会的执行机构，它必须始终调用公会账户提交给审计人员review.The审计人员审查的重点是应对诚信，可靠的经济和运营方面，担任董事会董事董事。英国现代内部审计发展于1948年，并在20世纪40年代在英国建立了内部审计人员在伦敦的国际协会的一个分支。该协会的成立极大地推动了内部审计的发展，在英国，1991年2月，有超过3名。相比之下，虽然中国的内部审计起步晚，但发展速度非常快。在此之前建立中国国家审计署，中国国务院于1983年7月下发文件，建立和完善内部审计问题。中国国务院颁布的“暂行规定审计工作”，在8月29日，1985年在同年12月5日，审计署发布了一些关于内部审计工作的规定，这是法律依据，为中国开展内部审计。1987年7月，中国国务院和国务院的办公室办公厅转发关于加强内部审计工作，从而大大加快了内部审计机构的形成速度审计署的报告。1994年，中国颁布了“中华人民共和国中国审计法”，以法律的形式内部审计可以肯定，它的法律地位。1995年，审计署发布了“关于内部审计工作”，内部审计提出了进一步的具体规定。截至1999年底，中国共建立了超过900的内部审计机构，包括由地区，部门和企事业单位的较为完整的内部审计制度的形成。中国和英国不同的理由设立内部审计部门，内部审计发展的初始阶段，是国家的要求，为企业建立了审计制度，内部审计的作用也逐渐认识到，企业从被动状态到活动状态。与此相反，在过去的25％年来，英国的内部审计部门有30多年的历史，以及动机和原因，建立了内部审计部门的主要来自政府的要求。此外，审计委员会的董事和外部审计要求的电路板也有重要的影响。有在该公司的内部审计的形式，三种形式的内部审计：是建立在公司与盟市规划和社会力量开展审计的审计机构。这三种形式各有各的优点和缺点，但是，公司的内部审计机构审计的主要优点是：以确保审计人员对组织的忠诚度，并保持组织和利益相关者的利益，熟悉组织的目标和需求，等等。虽然联合审计反映了内部审计机构的独立性，它在忠诚和保密方面的问题。为了有效开展内部审计工作，英国也对各类人才的责任，这些责任包括：内审员或岗位职责经理，内审员的责任，合同审计师的责任，等等。由于中国的在本单位的内部审计部门，该部门的负责人，负责领导，并给出了内部审计部门的较高位置，但主要负责人是不是一个很具体的概念，因此，在内部实践审计机关成立了各种形式。1，负责审计委员会。很多企业都有审计委员会，审计委员会是企业内部审计工作的最高决策机构，负责审计工作规章制度的发展，审计的年度审计计划，对重要审计事项的决定等。这是一种内部审计组织形式的领导集体。一些大型企业和企业集团在中国采取这种形式。2，负责董事会或董事会。内部审计部门主管和报告的董事会以公司董事会的领导下。这种形式有一个更独立的天性，所以大部分的股份制企业采用。3，负责总经理。内部审计-部只能从事日常内部审计工作，以及缺乏一个强势地位的经济责任和管理行为的总经理，并保持较强的独立性。中国内部审计的地位是建立法律法规，上级组织的地位，内部审计的独立性越强，内部审计在中国的组织是不同的，是内部审计发展的过程中，这种差异主要是涉及到社会和经济制度。在英国，大约有三分之一的企业的内部审计部门的等级作为首席执行官和的董事长等管理报告，当企业营业收入规模是较大的，更大的内部审计报告对象的差异，许多企业将其视为企业管理咨询内部审计，它具有公司治理的功能。审计计划在内部审计部门将各部门征求意见，并将工作的审计准则，三季度公司和内部审计与外部审计之间的密切的业务关系外，三，内部审计的内容的内容在英国内部审计主要包括：1，企业审计，其目标是确保管理体系的有效运行。其中包括：内部控制的广度和深度是适当的，成本是否有效，是否合理使用的内部控制。细节是：公司计划，资金成本，现金管理，人力资源管理和证券交易所。公司审计是在英国内部审计的重要业务。2，金融安全审计。其主要目的是，保证了企业的资源得到充分的保护和控制。其内容包括：资产的确认和一致性测试，债务审计，流动负债的审计，长期负债及或有负债的审计等。3，管理审计，英国的经济，效率，整个业务流程的业务审核和审计的有效性。经济投资效率的标准的一个措施是在输入和输出之间的关系的测量值：效果是测量输出的标准。还有一个对系统评估，并按照，合同审核，信息管理审计和计算机安全审计。这表明，英国的内部审计的领域非常广泛和全面。在中国内部审计的内容包括：1，财务收支审计。其目的是为了规范金融活动，合法性由会计记录和报告中提供的信息和真实性和可靠性。其内容包括：会计信息的审查真实和正确的经济信息，检查安全，财产和资金的完整性：检查适用的，有效的，完善的会计控制：检查的法律和经济合理，经济合同，财政收入和支出。2，经济效益审计。它指的是该项目的试验的选择进行评估，并评价其经济效益水平，提供的措施和措施，提高项目的经济效益。内容包括：内部控制制度进行检查和评估适用于企业，健全，有效; 检查，评价和监督各部门，各部门要各司其职，各负其责，提高效率，实现目标; 提供反馈信息，为企业领导者提供咨询和帮助企业决策。一些企业在中国的内部审计部门还开展了经济责任的一种独特形式

結果 (中文) 3:

我国与英国、多个主要国家和地区的内部审计制度比较，内部审计与民间审计，政府审计已成为社会经济审计活动的重要组成部分。内部审计的性质分为两类，即内部审计的性质，生产资料所有权与经营权管理的关系。2000，国际内部审计机构在“责任”、“职业道德”和“实体标准”的基础上进行了大量研究，并提出了：“内部审计是一个独立、客观的保证和咨询活动，其目的是提高组织的管理价值，通过制度、评估和改进风险管理、控制和管理过程的有效性，帮助组织实现其目标，“中国和英国有不同的社会和政治经济体系，因此对企业的组织形式、业务内容的内部审计等。

英国内部审计的产生与发展自12～11世纪，每年都有一个公会平均每年举行4至1次会议，其主要内容包括选举产生的董事和核数师。理事会是公会的执行机构，它必须经常调用的公会帐户提交给核数师进行审查。审计人员审查的重点是处理经济和业务方面的诚实，可靠，作为董事会的董事会。英国的现代内部审计是在1948年代发展起来的，在20世纪40年代，英国在伦敦设立了国际内部审计师协会的分支机构。该协会的成立极大地促进了英国内部审计的发展，截至二月1991，有超过3名成员。相比之下，虽然中国的内部审计起步较晚，但发展速度很快。在成立中国国家审计署之前，中国国务院于七月发布了1983份文件，建立和完善内部审计问题。中国国务院于1985年8月29日发布了<<审计工作暂行条例>>。同年12月5日，审计署发布了若干关于内部审计工作的规定，这是我国开展内部审计的法律依据。在七月1987，国务院办公厅、国务院办公厅转发审计委员会关于加强内部审计工作的报告，大大加快了内部审计机构的形成速度。1994，中国颁布了《中华人民共和国审计法》，对内部审计的形式进行了肯定，其法律地位。在1995，审计署发布了<<关于内部审计工作的规定>>，对内部审计作出了进一步的具体规定。1999年底，中国共建立了9多个内部审计机构，其中包括一个由地区、部门、企业和机构组成的比较完整的内部审计体系。中国和英国有不同的内部审计部门建立的原因，内部审计发展的初始阶段是国家对企业的要求，建立一个审计制度，内部审计的作用逐渐认识到，企业从被动状态到主动状态。相比之下，在过去的25%年里，联合王国的内部审计署有30年的历史，内部审计署成立的动机和原因主要来自政府的要求。此外，审计委员会的董事会和外部审计的要求也有重要影响。