部审计作为公司治理结构改善的重要内容加以重视。内部审计工作是一个经常性

部审计作为公司治理结构改善的重要内容加以重视。内部审计工作是一个经常性的工作，这种监督控制是一个动态的过程，是贯穿在企业的整个经营活动过程之中的，并且信息反馈及时，提出的处理意见和建议操作性强，使公司对发现的问题能采取适当的措施，避免出现更大的失误。同时还可以对执行情况进行后续审计和系统跟踪，不断改进管理，完善监督控制系统。另外由于内部审计人员与被审计实体同属一个企业内，有利于相互之间的沟通与交流，这种沟通与交流对处理审计所发现的问题具有很重要的作用。内部审计在公司治理中的监督约束对象，重点应是公司的高层管理者，因此应彻底改变内部审计机构地位低下的现状。建议公司的内部审计由审计委员会领导，审计委员会在公司治理结构中具有较高的权威性和独立性，在程序上能保证其行使职权的条件，以增强内部审计的独立性，更好地发挥内部审计在公司治理中的作用。

4.2 增强内部审计的有效性

4.2.1 设置合理的内部审计组织

内部审计的组织模式及职权必须符合公司治理的要求,以为内部审计工作的有效开展奠定坚实的基础。

变革内部审计的管理模式，建立具有独立性、权威性的内部审计机构。内部审计在公司治理中监督约束的重点是公司高层管理者，因此应彻底改变内部审计机构地位低下的现状。考虑到我国公司监事会存在监督权的行使缺乏力度、“形同虚设”等问题,采取由董事会下设审计委员会组织领导内部审计工作。内部审计机构要向审计委员会负责并报告，使内部审计机构摆脱受制于公司管理当局的局面。审计委员会在职能上对内部审计机构进行领导与监督，通过对内部审计机构的组织章程、预算与人事、工作计划、审计结果等进行复核，可以提高内部审计机构的独立性，使其工作范围不受管理当局的限制，并确保其审计结果受到足够的重视，进而提高内部审计的效率。

4.2.2 扩展内部审计的职能与范畴



顺应内部审计科学发展的客观规律，内部审计已发展到风险导向阶段。内部审计的职能也已全面拓展，发展为建立有效的风险管理机制和健全的公司治理结构上来，充分体现了公司治理的目标。在全面实现内部审计职能的要求下，内部审计工作的重点必须从传统的“查错防弊”转向为公司内部的管理、决策及效益服务，其作业范围也应突破财务领域的局限。内部审计人员要树立服务的理念，积极参与经营管理活动，以风险为出发点，帮助企业在承担适度风险的同时抓住发展的机会，分析、确认、揭示关键性的经营风险与管理风险，使内部审计计划与公司风险管理策略紧密联系，切实发挥内部审计在公司治理中的功能，更好地实现组织目标。在实践中，在有效开展或恰当委托外部从事财务审计的基础上，内部审计应重点向内部控制评审，管理(经营)审计，经济责任审计，合同(合约)审计，工程项目审计，环境内部审计，质量控制审计，风险管理审计，战略管理审计和管理舞弊审计等领域拓展，以实现“扩大审计领域，加大审计力度，提升审计层次”的目标。

結果 (英文) 1:

As an important content of improving the corporate governance structure of the audit attention. Internal auditing is an ongoing job, such control is a dynamic process, is run through the whole process from operating, and timely feedback, opinions and recommendations made by strong, enables the company to identify where problems could take appropriate measures to avoid an even greater mistake. Follow-up audit of the implementation and at the same time system, continuous improvement in management, supervisory control systems. Due to internal auditors and audit entities belong to the same enterprise, to communicate with each other, and this communication exchange is very important to address the problems identified by the audit function. Oversight of internal audit in corporate governance constrain objects, the focus should be on the company's top management should therefore completely change the low status of the internal audit bodies. Internal audits by the Audit Committee of the company leadership in corporate governance, the Board has a high authority and independence, and can ensure the conditions for the exercise of authority in the program to enhance the independence of the internal audit, to better play the role of internal audit in corporate governance.4.2 enhancing the effectiveness of the internal audit4.2.1 setting reasonable internal audit organizationOrganization and terms of reference of the internal audit must meet the requirements of corporate governance, thinking that a solid basis for effective internal audit work carried out.Internal audit of the change management model, set up internal audit with independence and authority. Supervision of internal audit in corporate governance focus on company executives should therefore completely change the low status of the internal audit bodies. Taking into account the right of supervision of the Supervisory Board of the company exercised a lack of strength, "problem", and so on, taken by the internal auditing work under the Organization of the Audit Committee of the Board leadership. Reported to the Audit Committee and the internal audit bodies, internal audit to get rid is subject to company management situation. Functions of internal audit, the Audit Committee provides leadership and supervision, by organizing the internal audit Charter, budget, personnel, work plans, and to review audit results can improve the independence of the internal audit function, and that its work should not be restricted by the authorities, and ensure that its findings are enough attention, so as to improve the efficiency of the internal audit.4.2.2 extended the internal audit function and category Follow scientific development rules of internal audit, the internal audit has developed to the stage of risk-oriented. Internal audit function is in full expansion, development for the establishment of an effective risk management mechanism and a sound corporate governance structure, fully embodies the goals of corporate governance. At the request of the full realization of the internal audit function, internal audit work must focus on the traditional "check and counterfeit prevention" turned to the company's internal management, decision making and benefit services, the scope should break through financial limitations. Internal Auditors to establish service conception, and actively participate in management activities, starts with risk, helps businesses take moderate risks and seize the opportunities for development, analysis, confirm, revealing the key operating risks and risk management, the internal audit plan closely associated with the company's risk management strategy into full play the functions of internal auditing in the corporate governance, to better achieve organizational objectives. In practice in the, in effective carried out or appropriate delegate external engaged in financial audit of based Shang, internal audit should focus to internal control review, management (business) audit, economic responsibility audit, contract (contracts) audit, project audit, environment internal audit, quality control audit, risk management audit, strategy management audit and management fraud audit, field expand, to achieved "expanded audit field, increased audit efforts, upgrade audit level" of target.

結果 (英文) 2:

Audit as an important part of corporate governance improvements attention. Internal audit is a regular job, this supervisory control is a dynamic process, throughout the entire business process of business activities, and timely feedback, comments and suggestions handle operational, the company the problems found to take appropriate measures to avoid bigger mistakes. You can also follow-up on the implementation of the audit and tracking system, and constantly improve management, improve the supervision and control system. In addition, as in the internal auditor and the audited entity belonging to the same enterprise, there is conducive to communication and exchanges between them, which deal with the issues of communication and exchange audit found have a very important role. Internal audit in corporate governance oversight constraints object, the focus should be the company's senior managers, it should completely change the status of the internal audit underprivileged. Suggested that the company's internal audit by the Auditing Committee, the Audit Committee has a higher authority and independence in corporate governance structure, on the program to ensure that the conditions for the exercise of their functions and powers in order to enhance the independence of internal audit, better play Role in Corporate Governance internal audit. 4.2 to enhance the effectiveness of internal audit 4.2.1 Setting reasonable internal audit organization and powers of the internal audit organization model must meet the requirements of corporate governance, that effectively carry out the internal audit work to lay a solid foundation. Audit of internal change management mode, set up independent, authoritative internal audit. Internal audit focused supervision and restraint in corporate governance is the company's senior management, it should completely change the status of the internal audit underprivileged. Taking into account the presence of the Supervisory Board to supervise the exercise of lack of intensity, "useless" and other issues, to take the leadership of the internal audit by the Audit Committee under the Board organization. To be responsible for the internal audit committee and the audit report, the internal audit organization is subject to the Company's management to get rid of the situation. On the functions of the Audit Committee of the internal audit agency leadership and oversight by the internal audit organization bylaws, budget and personnel, work plans, audit results will be reviewed, to improve the independence of the internal audit mechanism, so that the scope of work does not Restricted regulatory authorities and ensure their audit results received adequate attention, thus improving the efficiency of internal audit. 4.2.2 extend the scope of the internal audit function and internal audit comply with the objective laws of scientific development, internal audit has been developed to risk-oriented stage. Internal audit function has a comprehensive expansion and development for the establishment of effective risk management mechanism and improve the corporate governance structure up, fully reflects the objectives of corporate governance. In the full realization of the internal audit function of the requirements, the focus of the internal audit function must shift from the traditional "troubleshooting a variety of measures" for the company's internal management, decision-making and effectiveness of services, the scope of its operations should break through the limitations of the financial sector. Internal auditors should establish the concept of service, and actively participate in management activities to risk as a starting point to help businesses in assuming moderate risk while seize the opportunity to develop, analyze, verify, revealing critical business risks and risk management, internal audit plan and the company's risk management strategy in close contact, and play the internal audit function in corporate governance, to better achieve organizational goals. In practice, the effective or appropriate to carry out in the foundation commissioned an external financial audit, the internal audit should focus on the internal control assessment, management (business) audit, economic responsibility auditing, contract (contract) audit, project audit, internal audit environment Quality control audit, risk management, audit areas, strategic management audit and management audit fraud to expand, in order to achieve "audit areas expand, increase the audit efforts to enhance the audit level" goals.

結果 (英文) 3:

As an important part of the improvement of corporate governance structure, the audit of the Department should pay more attention to it. Internal audit work is a regular work, this kind of supervision and control is a dynamic process, it is through the enterprise's entire management activity process, and information feedback in time, put forward suggestions and recommendations of the operation, so that the company can take appropriate measures to avoid the occurrence of a greater error. At the same time, the implementation of the follow-up audit and system tracking, continuous improvement management, improve the supervision and control system. In addition, because the internal audit staff and the audited entity belong to an enterprise,It is beneficial to communicate with each other, this kind of communication and exchange is very important to deal with the problems found in the audit. The object of the supervision and restraint of internal audit in corporate governance should be the top management of the company, so it should change the status quo of the internal audit organization. The internal audit of the company is led by the audit committee. The audit committee has a higher authority and independence in the corporate governance structure. It can ensure the condition of its functions and powers in order to strengthen the independence of internal audit, and better play the role of internal audit in corporate governance.

4.2 enhancing the effectiveness of internal audit

4.2.1 setting reasonable internal audit organization

internal audit organization mode and powers must comply with the requirements of corporate governance, that effective of internal audit work carried out to lay a solid foundation.

change the internal audit management mode, establish the internal audit department is independent, authoritative. The focus of internal audit in corporate governance is the top management of the company, so it should change the status of the internal audit institutions. Consider to our supervisor will supervise the exercise the lack of intensity, "useless" and other problems exist, taken by the board of Directors consists of the audit committee of leadership on internal audit work.The internal audit committee shall be responsible to the audit committee and report, so that the internal audit institutions to get rid of the situation of the company's management authority. The audit committee can lead and supervise internal audit institutions. Through the review of the organization constitution, budget and personnel, work plan and audit results, the audit committee can improve the independence of the internal audit organization, make its work scope is not limited by the management authority, and ensure that the audit results are paid enough attention, so as to improve the efficiency of internal audit.

4.2.2 extended the objective law of the internal audit function and scope of



comply with the scientific development of the internal audit,Internal audit has been developed to risk oriented stage. The function of internal audit has been fully developed, the development of effective risk management mechanism and a sound corporate governance structure, fully reflects the corporate governance objectives. In the full realization of the internal audit function requirements, the internal audit work must focus on the traditional "check and error prevention and error" to the company's internal management, decision-making and efficiency services, the scope of its operations should also be a breakthrough in the financial field. The internal audit staff should establish the concept of service, actively participate in the management activities, to the risk as a starting point, to help enterprises in taking the opportunity to take the development of appropriate risk,