審核內部審計章程: 內部審計章程是內部審計活動的依據。 IIA制定的《

審核內部審計章程:
內部審計章程是內部審計活動的依據。 IIA制定的《內部審計實務標準》要求，內部審計活動的宗旨、權力和責任應在內部審計章程中予以明確界定。英美等國許多企業的實踐證明，內部審計章程尤其應明確規定，內部審計執行主管能夠對最高層管理當局和各亞管理層管理當局的各項經營管理活動，獨立地實施檢查和評價，並能夠通過審計委員會不受限制地向董事會匯報工作，反映企業管理方面的情況、提出糾正問題、激勵和推動優良行為等改進管理的建議。這樣才能使內部審計活動適應企業管理尤其是公司治理的需要並增強其權威性、獨立性和客觀性。因此，該章程應通過審計委員會審核並報董事會批準。對此，IIA也提出了要求。
提名或審核批準內部審計執行主管的聘用和解聘。內部審計執行主管的聘用或解聘由誰決定，在很大程度上決定著內部審計活動為誰服務、對誰負責。因此，為了增強內部審計活動的客觀性、獨立性，有力地服務於董事會的公司治理活動，除了隸屬於董事會的內部審計部門或重要內部審計活動的執行主管，應當由審計委員會提名、董事會決定聘用和解聘之外，隸屬於最高層管理當局的內部審計部門或重要內部審計活動的執行主管，應當由最高層管理當局提名，審計委員會審核提出意見後報董事會批準其聘用和解聘。

結果 (英文) 1:

Audit internal audit Charter: An internal audit Charter is the basis of the internal audit activity. The requirements of the internal auditing standards established by the IIA, the internal audit activity's purpose, authority, and responsibility should be clearly defined in the internal audit Charter. British beauty, country many enterprise of practice proved, internal audit articles especially should clear provides, internal audit implementation competent can on most senior management authorities and the Asia management layer management authorities of the business management activities, independent to implementation check and evaluation, and can through Audit Committee not by limit to to Board reported work, reflect Enterprise aspects of situation, and proposed corrected problem, and incentive and promoted excellent behavior, improved management of recommends. In order to meet the needs of enterprise management, especially corporate governance the internal audit activity and to enhance its authority, independence and objectivity. Therefore, the Statute should review and approval of the Board of Directors through the Audit Committee. In this regard, a request in the IIA.Nominations or review and approve the hiring and firing of the head of internal audit implementation. The hiring or firing of the head of internal audit implementation who will decide, to a large extent determine for whom the activities of the internal audit service, who is in charge. So, to enhanced internal audit activities of objectivity, and independence, powerful to service Yu Board of company governance activities, except membership Yu Board of internal audit sector or important internal audit activities of implementation competent, should by Audit Committee nominated, and Board decided hired and dismissed zhiwai, membership Yu most senior management authorities of internal audit sector or important internal audit activities of implementation competent, should by most senior management authorities nominated, Audit Committee audit proposed views Hou reported Board approved its hired and dismissed.

結果 (英文) 2:

Audit Internal Audit Charter:
Internal Audit Charter is based on the internal audit activity. IIA developed the "internal audit practice standards", the purpose, authority and responsibility of internal audit activity should be clearly defined in the internal audit charter. Britain and other countries the practice of many companies to prove, especially in the Internal Audit Charter should be clearly defined, executive director of the internal audit of the management of activities capable of top management authorities and sub-management authorities, independent implementation of inspection and evaluation, and the ability to unrestricted by the Audit Committee reporting to the Board, reflecting the situation of enterprises management, proposed to correct the problem, motivate and promote good behavior recommendations for improvement management. So as to enable the internal audit activity needs to adapt to enterprise management, especially corporate governance and enhance its authority, independence and objectivity. Thus, the statute shall be approved by the Board of Auditors and report to the Board. In this regard, IIA also set forth requirements.
Nomination or approval of internal audit executive hiring and firing. Internal audit executive hiring or dismissal of whom decided to largely determine the internal audit activity serving whom, for who is responsible. Therefore, in order to enhance the objectivity of the internal audit activity, independence, effectively serving the board of directors of the corporate governance activities, in addition to belonging to the board of directors, executive director of the internal audit department or the internal audit activity is important, it should be nominated by the Audit Committee, the Board decided to hire and firing outside, executive director of the authority belonging to the most senior management or significant internal audit department of internal audit activity should be nominated by the most senior authorities, after the approval of the Board of Auditors advise the board of directors of its hiring and firing.

結果 (英文) 3:

Audit internal audit charter: the internal audit charter is the basis of internal audit activities. IIA formulation of the "internal audit practice standards" requirements, the purpose of internal audit activities, power and responsibility should be clearly defined in the internal audit charter. The practice of many enterprises in the United States and Britain has proved that the internal audit charter should be clearly defined, and the internal audit executive director can independently carry out inspection and evaluation, and be able to report to the board of directors without limitation,Suggestions for improving management of incentive and promotion of good behavior. In order to adapt the internal audit activity to the needs of enterprise management, especially the corporate governance, and strengthen its authority, independence and objectivity. Therefore, the articles of association shall be examined and approved by the board of directors of the audit committee. In this regard, IIA also proposed requirements.
nominated or approval of internal audit executive hiring and firing. The internal audit executive who decided to hire or dismiss, largely determines the internal audit activities for the who, who is responsible for. Therefore, in order to enhance the objectivity and independence of the internal audit activity,Strong service on the board of directors of the company governance activities, in addition to the executive director of the board of directors in the internal audit department or internal audit activities, the audit committee, nomination shall be made by the board of directors decided to hiring and firing, belongs to the top management of the internal audit department or an executive director of the internal audit activity should be. Nominated by the top management, put forward the views of the audit committee after the audit report to the board of directors approved the hiring and firing.