有高等学历的、有工作经验的、年富力强的专业人才，而不是把临近退休的作暂

有高等学历的、有工作经验的、年富力强的专业人才，而不是把临近退休的作暂时的安置，条件成熟的企业可以培养选用注册内部审计师。国外企业非常看重内部审计人员的基本素质，不仅仅要求审计人员要掌握在大学教育、职业考试和后续进修教育中所强调的经济学、统计学、数量方法等方面的知识，还要求内部审计人员必须熟练掌握分析推理的方法、沟通的方式与方法。如朗讯科技公司的75名审计师中有30名工商管理硕士，35名审计师拥有相关证书。（2）优化内部审计人员的专业技术结构、业务水平结构、年龄结构。在专业技术结构方面应尽可能做到各种专业技术资格的人相配合，内部审计部门要由懂得经济、法律、税务、管理、计算机应用、信息系统、工程技术等方面知识的人员构成，且有合理的比例。在西方发达国家，认为内部审计人员的理想结构为：经济管理专业的占1/3，工程技术专业的占1/3，其它专业的占1/3。在业务水平方面应根据需要配备各种水平层次的内部审计人员，即业务水平高级、中级、低级都有，且要有合理的比例。在年龄结构方面应做到经验丰富的中老年审计人员与富有革新精神的青年审计人员合理结合，取长补短。

5 结论

综上所述，从公司治理的视角系统地研究企业内部审计，充分吸收国内外学者关于公司治理中企业内部审计的研究成果，分析目前公司治理中企业内部审计存在的问题：公司治理中企业内部审计理念陈旧，公司治理中企业内部审计组织不合理，公司治理中企业内部审计 公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/17 人员整体素质偏低，公司治理中企业内部审计人际关系不和谐，公司治理中企业内部审计技术方法落后，公司治理中企业内部审计项目选择盲目，公司治理中企业内部审计工作范围狭窄，公司治理中企业内部审计工作效果不佳。



以问题为切入点深入探讨改进公司治理中企业内部审计的措施，包括：（1）受政府审计的影响，我国企业内部审计以“监督”理念为指导，该理念会限制公司治理中企业内部审计确证与咨询职能的发挥、制约对风险管理和公司治理的审计，阻碍增值目标的实现，最终限制企业内部审计在公司治理中作用的有效发挥。（2）为了充分发挥内部审计在公司治理中反馈作用、评价作用、监督作用，必须提高企业内部审计人员整体素质。企业内部审计人员整体素质取决于内部审计人员自身素质和内部审计人员结构。本文依据公司治理的要求，探讨了提升内部审计人员自身素质的途径，分析了优化内部审计人员结构的措施。（3）改进公司治理中企业内部审计实务工作。依据公司治理对内部审计的影响，公司治理中企业内部审计的目标、职能、对象发生了相应地变化。传统内部审计在实务工作存在诸多不足使其很难适应公司治理中企业内部审计目标、职能、对象的要求。依据公司治理中企业内部审计目标、职能和对象的要求改进这些不足，使企业内部审计能够在公司治理中有效地发挥作用。

由于本人知识有限，对上市公司中内部审计问题的研究方面的知识有限，对于这方面的研究仅存在于表面，还有待于进一步分析。
公司治理中企业内部审计问题研究_word文档在线阅读与下载_文档网http://www.wendangwang.com/doc/12a244feb011caccf45334bf/17

結果 (英文) 1:

Have high academic qualifications, work experience, young professionals, not for temporary placement of retiring, enterprises can develop conditions using certified internal auditors. The basic qualities of foreign companies highly value internal auditors, not only requires the auditor to take control of university education, professional examinations and follow-up stressed in the continuing education of Economics, statistics, quantitative methods, knowledge, also requires that internal auditors must master the analysis and inference methods, ways and means of communication. 75 Auditor such as Lucent, 30 in master of business administration, 35 the Auditors with relevant certificates. (2) optimizing the internal auditor's professional and technical structure, business structure, age structure. In terms of professional and technical structure should tie in all professional and technical qualifications of people as possible, the internal audit department to understand the economic, legal, tax, management, computer applications, information systems, engineering and technical knowledge of the composition, and a reasonable proportion. In Western countries, regarded as the ideal structure for internal audit staff for: majoring in 1/3, engineering 1/3, other professional 1/3. At the operational level should be based on need with all levels of internal audit personnel, namely business senior, intermediate and junior levels, and a reasonable proportion. In terms of age structure should be an experienced middle-aged Auditors combined with innovative young auditor reasonable, learn from each other.5 conclusionAbove, from company governance of perspective system to research enterprise internal audit, full absorption both at home and abroad scholars on company governance in the enterprise internal audit of research results, analysis currently company governance in the enterprise internal audit exists of problem: company governance in the enterprise internal audit concept old, company governance in the enterprise internal audit organization not reasonable, company governance in the enterprise internal audit company governance in the enterprise internal audit problem research _word document online reading and download _ document network http:// Www.wendangwang.com/doc/12a244feb011caccf45334bf/17 low overall quality of staff, internal auditing in the corporate governance relationship discord, internal auditing in the corporate governance methods, enterprise internal auditing in the corporate governance project selection blind and narrow scope of internal audit in corporate governance, internal auditing in the corporate governance work well.To problem for point in-depth discussion improved company governance in the enterprise internal audit of measures, including: (1) by government audit of effect, China enterprise internal audit to "supervision" concept for guide, the concept will limit company governance in the enterprise internal audit confirmed and advisory functions of play, and restricted on risk management and company governance of audit, hinder value-added target of achieved, eventually limit enterprise internal audit in company governance in the role of effective play. (2) to make full use of internal audit in corporate governance in the feedback, evaluation, oversight role, to improve whole quality of enterprise internal audit staff. Corporate Internal Auditors Internal Auditors ' overall quality depends on the quality and structure of internal auditors. In accordance with corporate governance requirements, discussed ways to improve the quality of the internal audit staff, analysis of measures to optimize the structure of internal auditors. (3) improving internal auditing in the corporate governance practices. According to the impact of corporate governance for the internal audit, internal auditing in the corporate governance objectives, functions, objects, corresponding changes have taken place. Traditional internal audit work in practice there are many shortcomings make it difficult to adapt to internal auditing in the corporate governance objectives, functions, objects you want. Based on the enterprise internal auditing in the corporate governance objectives, functions, and objects to improve these problems, so that enterprises can effectively play in the corporate governance of the internal audit function.Because of my limited knowledge, the study of internal audit in listed companies had limited knowledge, research in this area exists only, pending further analysis.Research on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/17

結果 (英文) 2:

Have higher education, work experience, young and energetic professionals, rather than approaching retirement for temporary placement, the conditions are ripe companies can choose Certified Internal Auditor Training. Foreign companies are very valued the basic quality of internal audit staff, not only requires auditors to acquire knowledge in economics, statistics, quantitative methods and other aspects of the university education, professional examinations and follow-up continuing education emphasized, but also requires internal auditors You must be familiar with analytical reasoning methods, ways and means of communication. As Lucent's 75 auditors had 30 MBA, 35 auditors have the relevant certificates. (2) optimization of the structure of professional internal audit staff, the level of business structure, age structure. In the professional and technical structure as possible should be a variety of professional and technical qualifications of people cooperating, internal audit departments should consist understand the economic, legal, tax, management, computer applications, information systems, engineering and technical knowledge of staff, and there is a reasonable proportion. In Western countries, that the ideal structure for internal auditors: 1/3 professional economic management, engineering and technical expertise of 1/3, 1/3 other professional. In the business level it should be equipped according to the needs of various levels of hierarchy of internal auditors, that the level of business senior, intermediate, lower there, and there must be a reasonable proportion. In terms of age structure should be done in older experienced auditors and rich innovative spirit of young auditors with the right mix and complement each other. 5 Conclusion In summary, from the perspective of corporate governance research firm internal audit system and fully absorb domestic and foreign scholars research on corporate governance in internal audit, analysis of the current internal audit corporate governance problems: Corporate Governance Internal audit concept obsolete, corporate governance internal audit organization is unreasonable, study corporate governance Corporate Governance internal audit internal audit issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/ doc / 12a244feb011caccf45334bf / 17 low overall quality of staff, corporate governance interpersonal discord internal audit, corporate governance internal auditing technology behind corporate governance project selection blind internal audit, corporate governance in the business scope of internal audit work narrow, poor corporate governance internal audit work results. As a starting point to further explore the issue of corporate governance improvements in internal audit, including: (1) affected by government audit, internal audit Chinese enterprises to "supervise" concept as a guide, the idea will limit corporate governance Internal Audit play confirmed and advisory functions, constraints on risk management and corporate governance audit, hinder the achievement of the target value, and ultimately limit the effective functioning of internal audit in corporate governance. (2) In order to give full play to the role of internal audit feedback in corporate governance, the role of evaluation, supervisory role, the need to improve the overall quality of internal audit staff. Internal auditors depends on the overall quality of their own quality of internal audit staff and internal audit personnel structure. In this paper, according to the requirements of corporate governance, we discussed ways to improve their own quality of internal audit staff to analyze the measures to optimize the structure of the internal auditor. (3) to improve corporate governance practices in internal audit work. Impact of corporate governance on the basis of internal audit, corporate governance objectives of internal audit functions, objects corresponding changes occur. Traditional internal audit in the presence of substantive many deficiencies make it difficult to meet the requirements of corporate governance internal audit objectives, functions, objects. In accordance with the requirements of corporate governance internal audit objectives, functions, and objects to improve these deficiencies, so that internal audit can effectively play a role in corporate governance. Due to my limited knowledge, knowledge of internal audit public companies limited research problems, for research in this area exists only in the surface, needs further analysis. Research on Corporate Governance internal audit issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/17

結果 (英文) 3:

Higher education, work experience in the prime of life, professional talents, rather than the temporary resettlement nearing retirement, conditions are ripe for the enterprise can training and selecting the certified internal auditor. Foreign enterprises are very important to the basic quality of the internal audit staff, not only requires auditors to grasp the knowledge of economics, statistics, quantitative methods and other aspects of the university education, vocational examination and follow-up education, but also require the internal audit staff must be familiar with the method of analysis and reasoning, communication methods and methods. There are 30 MBA 75 auditors such as lucent technology in,35 auditors have relevant certificates. (2) optimizing the professional and technical structure of the internal audit staff, business level structure, age structure. In the professional technical structure should be as far as possible to achieve a variety of professional and technical qualifications, the internal audit department to understand the economic, legal, tax, management, computer applications, information systems, engineering technology and other aspects of knowledge, and a reasonable proportion. In the western developed countries, the ideal structure of the internal audit staff is: economic management professional accounting for 1/3, engineering and technical expertise accounted for 1/3, other professional accounting for 1/3.In terms of business level should be equipped with a variety of levels of internal audit staff, that is, the business level of advanced, intermediate, and low level, and to have a reasonable proportion. In terms of age structure should do experienced in elderly auditors and rich innovative young auditor reasonable combination and complement each other.

5 conclusion

in summary, from the perspective of corporate governance system to study enterprise internal audit, to fully absorb the domestic and foreign scholars' research results on corporate governance in the enterprise internal audit, analysis of the problems existing in current internal audit in corporate governance in the enterprise: corporate governance in the enterprise internal audit idea obsolete.Corporate governance internal audit organization is not reasonable, low overall quality of corporate governance in the enterprise internal audit of corporate governance in enterprise internal audit of word document online reading and downloading web documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/17 personnel, corporate governance in the enterprise internal audit interpersonal harmony and corporate governance in the enterprise internal auditing techniques backward, corporate governance in the enterprise internal audit project selection blindly, corporate governance in the enterprise internal audit work scope is narrow, corporate governance in the enterprise internal audit results poor.