内部审计在公司治理中的作用2.2.1 内部审计在公司治理中的反馈作用内

内部审计在公司治理中的作用

2.2.1 内部审计在公司治理中的反馈作用



内部审计在公司治理中具有反馈作用。具体体现在以下三个方面：（1）内部审计有利于公司治理中监督机制的运行。根据系统论的观点，系统是有层次性的，系统的层次性犹如套箱。公司治理是一个控制系统，监督机制是公司治理控制系统下的子系统，董事会和高级管理层分别是这个子系统的施控者和受控者。董事会要实现对高级管理层的控制，前提条件是获得真实可靠的信息。由于董事会与高级管理层的目标函数不同，董事会要考虑股东及其它利益相关者的要求，而高级管理层追求的是自身利益最大化，高级管理层受短期利益驱动，可能会人为夸大受托经营成果、掩盖决策失误和经营损失，对董事会隐瞒或虚报对自身不利的信息。在这种信息不对称的情况下，董事会很难对高级管理层实施有效控制。此时，内部审计作为相对独立的第三者，同时又熟悉企业的经营活动、经营成果、风险管理等情况，能够为董事会提供企业经营管理活动实际运作的信息。因此，内部审计在监督机制中发挥反馈作用，有利于监督机制的有效运作。（2）内部审计有利于公司治理中激励机制的运作。高级管理层在接受监督的同时，也需要获得最大效用，而这种效用很大程度上是靠董事会制定的具体激励措施实现的。合理的激励措施是促使高级管理层尽心尽力工作的前提。制定合理的激励措施固然重要，但对激励目标的实现程度进行评价和考核对董事会和高级管理而言都更为重要。内部审计人员以其自身的优势，可以将各项激励目标 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/6 详细分解，定量定性的考核各项指标的完成情况，帮助董事会评价和考核高级管理层的业绩。同时，高级管理层也需要内部审计清楚地鉴定其受托责任的履行情况，以帮助其向董事会澄清责任，减轻董事会对其可能发生逆向选择或道德风险的忧虑，从而实现自身工作与报酬的对等。因此，内部审计在激励机制中发挥反馈作用，有助于激励机制的有效运作。（3）内部审计有利于公司治理中决策机制的运作。就公司治理而言，设计一系列激励与监督机制的目的是要促使经营者努力经营，科学决策，实现委托人预期收益最大化。科学决策由决策准备、决策方案的产生、决策方案的评论和最终决定四个相互衔接的阶段组成，任何一个阶段出现问题都可能影响到决策的科学性。决策准备阶段，就是公司决策者获取信息并对信息加工处理的过程。及时、全面、准确地收集和处理信息是形成公司治理科学决策的必要前提。信息的主要来源渠道之一是公司的经营业绩、盈利、亏损、资产负债等。这些信息的提供者是高级管理层，出于维护自身利益的目的，高级管理层在为决策提供信息的过程中可能会存在道德风险和逆向选择，从而导致其所提供的信息不全面或存在虚假信息，影响决策的科学性。内部审计在企业中处于相对独立的地位，其日常的工作之一就是关注企业的生产经营活动，这些优势让内部审计有能力为股东会和董事会提供全面、准确的信息，从而帮助股东会和董事会做出科学的决策。因此，内部审计在决策机制中发挥反馈作用，有助于决策机制的有效运作。

2.2.2 内部审计在公司治理中的评价作用
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/6

結果 (英文) 1:

The role of internal audit in corporate governance2.2.1 the feedback role of internal audit in corporate governanceHas a feedback effect of internal audit in corporate governance. Embodied in the following three aspects: (1) internal audit resulted in a corporate governance monitoring mechanisms runs. According to the viewpoint of system theory, systems are hierarchical in nature, hierarchy of the system box. Corporate governance is a system of control and oversight mechanisms is the control system subsystem under corporate governance, Board of Directors and senior management of this subsystem is controlled separately and controlled. To achieve control of the senior management of the Board, provided that access to reliable information. Due to the different objective functions of the Board of Directors and senior management, the Board of Directors to consider the request of the shareholders and other stakeholders and senior management seek to maximize their own interests, driven by short-term interests of senior management may be artificially inflating trustee operating results and cover up mistakes in decision-making and operating losses on the Board unreported or false reporting of information for its own good. In this case of information asymmetry, difficult for senior management to implement effective control of the Board. At this point, the internal audit as an independent third party, and be familiar with the operations, performance, risk management, and so on, can provide the Board with information management and Enterprise operational. Therefore, internal audit in oversight role play feedback mechanism is conducive to the effective functioning of the monitoring mechanism. (2) the internal audit operations in favour of incentive mechanism in corporate governance. Senior management in supervision at the same time, will need to get the most effect, and this effect is to a large extent on realization of specific incentives established by the Board. Reasonable incentive measures is a prerequisite for senior management and hard work. Develop reasonable incentive measures are important, but encourage goal level evaluation and assessment for the Board of Directors and senior management are more important. Internal audit staff to its own advantage, can the incentive goals _word document for internal auditing in the corporate governance studies online reading and downloading documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6 _ detailed, quantitative and qualitative implementation of evaluation indicators, help senior management evaluation and assessment of the Board's performance. Meanwhile, senior management needs to clearly identify their fiduciary responsibilities of the internal audit implementation, to help clarify responsibilities to the Board, reducing the Board to their worries of a possible adverse selection and moral hazard, in order to achieve their own work with their paid counterparts. Therefore, the internal audit play in encouraging feedback, help to encourage the effective functioning of the mechanism. (3) internal audit contributes to company governance decision-making mechanisms in operation. Corporate governance is concerned, a range of incentive and supervision mechanism is designed to induce operators to operate, scientific decision making, achieve client expected to maximize revenues. Scientific decisions prepared by the decision, the decision of comments and final decision, decision making programme consists of four interrelated phases, problems could affect any one stage to scientific decision-making. Decision preparation, corporate decision makers access to information and information processing process. Full, accurate and timely collection and processing of information is the prerequisite for formation of corporate governance to make scientific decisions. One of the main sources of information are the company's operating performance, profits, losses, assets and liabilities. This information was provided by senior management, for the purpose to safeguard their own interests, providing information to senior management for decision-making may be in the process of moral hazard and adverse selection, which leads to information it provided incomplete or false information, influencing decisions more scientific. Internal audit is independent of position in the enterprise, whose daily work is one of the enterprise's production and management activities, these advantages make internal audit capability to the shareholders and Board of Directors to provide comprehensive and accurate information to help shareholders and Board of Directors to make scientific decisions. Therefore, internal audit feedback role to play in the decision-making mechanisms, contribute to effective functioning of decision-making mechanisms.2.2.2 the evaluation role of internal audit in corporate governanceResearch on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6

結果 (英文) 2:

Internal audit in corporate governance role of internal audit in corporate governance 2.2.1 The feedback internal audit has a feedback effect on corporate governance. Embodied in the following three aspects: (1) there is conducive to the operation of internal audit in corporate governance oversight mechanisms. According to the system theory point of view, the system is hierarchical in nature, like the level of the system box sets. Corporate governance is a control system, a subsystem of the corporate governance oversight mechanisms under the control system, the Board of Directors and senior management are applied to the control subsystem and controlled by this person. Board senior management to achieve control, a prerequisite is to obtain true and reliable information. Due to the different board of directors and senior management of the objective function, the board of directors to consider the shareholders and other stakeholders of the requirements, and senior management is to maximize the pursuit of self-interest, short-term interests driven by senior management, may be artificially inflated entrusted with operating results , making mistakes and cover operating losses, the board of directors to conceal or false information to their own disadvantage. In this case, asymmetric information, the Board is difficult for senior management to implement effective control. In this case, the internal audit as a relatively independent third party, is also familiar with the business activities, results of operations, risk management, etc., can provide information on the actual operation of the business management activities of the Board. Therefore, the internal audit to play a role in monitoring the feedback mechanism is conducive to the effective functioning of oversight mechanisms. (2) Internal audit is conducive to the operation of corporate governance incentives. Accept the supervision of senior management, but also need to get maximum utility, and this utility is largely relying on specific incentives established by the Board to achieve. Reasonable incentives is to promote the premise of hard work and dedication of senior management. Develop reasonable incentives is important, but the degree of realization of incentive targets for evaluation and assessment is more important for the board of directors and senior management is concerned. Internal auditors for its own advantage, we can study the incentive target corporate governance issues _word internal audit document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6 detailed breakdown , quantitative and qualitative assessment of the indicators of completion, which help the Board and evaluating the performance of senior management. At the same time, senior management also needs to clearly identify internal audit fulfillment of its fiduciary duties, to help them clarify responsibilities to the Board, the Board of Directors to alleviate their fears of adverse selection or moral hazard that may occur, in order to achieve their own work and remuneration peer . Therefore, the internal audit to play a feedback role in the incentive mechanism, contribute to the effective functioning of incentives. (3) Internal audit is conducive to the operation of corporate governance in the decision-making mechanism. In terms of corporate governance, design a series of incentive and monitoring mechanisms aim is to encourage operators to hard work, scientific decision-making, to maximize the expected benefits to the principal. Scientific decision-making by the decision to prepare, resulting in the decision scheme, decision-making program reviews and the final decision of four interrelated phases, any stage of the problem may affect the scientific decision-making. Decision preparation phase, is the company's decision-makers to obtain information and process information processed. Timely, comprehensive and accurate collection and processing of information is a necessary prerequisite for the formation of corporate governance scientific decision-making. One of the main sources of information is the company's operating performance, profits, losses, assets, liabilities. This information is provided by senior management, for the purpose of safeguarding their own interests, senior management in providing information for the decision-making process there may be moral hazard and adverse selection, which leads they provide incomplete or false information information, the impact of scientific decision-making. Internal audit is a relatively independent position in the enterprise, which is to focus on one of the daily work of production and business activities of enterprises, these advantages make internal audit has the ability to provide comprehensive and accurate information for the shareholders and the board of directors to help shareholders and the board of directors make scientific decisions. Therefore, the internal audit to play a role in the decision-making mechanism of feedback, contribute to the effective functioning of the decision-making mechanism. 2.2.2 Internal audit in corporate governance rating action Corporate Governance of Enterprise Internal Audit _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6

結果 (英文) 3:

Internal audit in corporate governance

2.2.1 internal audit in corporate governance in feedback role



of internal audit in corporate governance has a feedback effect. It is embodied in the following three aspects: (1) the internal audit is conducive to the operation of the supervision mechanism of corporate governance. According to the system theory, the system is hierarchical, and the level of the system is like a box. Corporate governance is a control system, the supervision mechanism is the subsystem of the corporate governance control system, and the board of directors and senior management are the control and control of the subsystem. The board of directors shall realize the control of senior management,Prerequisite is to obtain true and reliable information. The board of directors and senior management of the objective function, the board of directors to consider the interests of shareholders and other stakeholders, and senior management to pursue is to maximize their own interests, the senior management layer driven by short-term interests, may be artificially inflated entrusted with the operation results, cover cover mistakes in policy making and operating losses, to the board of directors concealment or false information to their disadvantage. In the case of this kind of information asymmetry, the board of directors is very difficult to implement effective control of senior management. At this point, the internal audit as a relatively independent third, at the same time, familiar with the business activities, operating results,Risk management, etc., to provide information on the actual operation of the board of directors of enterprise management activities. Therefore, the internal audit plays a feedback role in the supervision mechanism, which is conducive to the effective operation of the mechanism. (2) internal audit is conducive to the operation of the incentive mechanism of corporate governance. The high level management is in the acceptance of supervision, but also need to get the maximum utility, and this kind of effect is largely achieved by the board of directors. Reasonable incentives is the premise to promote senior management make all-out efforts to work. It is important to make reasonable incentives,However, the evaluation and assessment of the degree of the realization of the incentive goals are more important to the board of directors and the senior management. Internal audit staff with its own advantages, the incentive target company corporate governance internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6 detailed decomposition, completion of the qualitative and quantitative assessment of the indicators, to help directors performance evaluation and assessment of senior management. At the same time, the senior management also needs the internal audit to identify the performance of its fiduciary duties,In order to help them to clarify responsibilities to the board of directors, the board of directors may reduce the risk of adverse selection or moral hazard, so as to achieve their own work and remuneration. Therefore, the internal audit plays a role in the incentive mechanism, which is helpful to the effective operation of the mechanism. (3) the internal audit is conducive to the operation of the decision-making mechanism in corporate governance. In terms of corporate governance, the purpose of designing a series of incentive and supervision mechanism is to make the operators work hard, scientific decision-making, and achieve the expected benefits of the principal. Scientific decision making by decision making, decision making plan,Decision making scheme is composed of four stages: one of the stages, the science of decision making. Decision making stage is the process of acquiring information and processing of information. Timely, comprehensive and accurate collection and processing of information is the necessary prerequisite for the formation of scientific decision-making. One of the main sources of information is the company's operating performance, profitability, loss, assets and liabilities, etc.. These information providers are senior management, for the purpose of safeguarding their own interests,In the process of providing information for the decision making, the senior management may have the moral hazard and adverse selection, which leads to the incomplete or false information provided by the information. Internal audit in enterprises is relatively independent position, one of its daily work is to pay attention to the activities of production and operation of the enterprise. These advantages make internal audit has the ability for the shareholders and the board of directors to provide comprehensive and accurate information, to help shareholders and the board of directors will make scientific decisions. Therefore, the internal audit plays a role in the decision-making mechanism, which is helpful to the effective operation of the decision-making mechanism.

2.2.Internal audit in corporate governance evaluation of
company governance in enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/6