4.2.3 改进内部审计的技术与方法改进内部审计的技术与方法具体体现在

4.2.3 改进内部审计的技术与方法

改进内部审计的技术与方法具体体现在两方面：（1）内部审计应突破传统审计方式，运用风险管理技术进行审计。随着计算机技术的发展及内部审计在公司治理中地位的不断提高,内部审计部门应建立一个完善、高效的审计信息化系统和审计操作平台，逐步实现审计过程从单一的事后审计转变为事后审计与事中、事前审计相结合；从单一的静态审计转变为静态审计与动态审计相结合；从单一的现场审计转变为现场审计与远程审计、非现场审计相结合的三大转变。在每个转变过程中都应关注经营管理行为中可能出现的风险以及公司治理中的决策风险和经营风险。（2）内部审计应向内部审计与外部审计相结合的方向发展。内部审计与外部审计的协调，是指为减少重复审计，提高审计效率，促进内部审计与外部审计在审计工作中的沟通与合作。我国内部审计起步较晚，要充分发挥内部审计的职能，就应该内外部联合开展内部审计的各项工作。内部审计可以利用外部审计工作成果，相互交流审计报告和管理建议书，在具体审计程序和方法上相互沟通等，取长补短，共同发展，以提高内部审计工作的效率与质量，充分发挥内部审计在公司治理中的作用。

总之，随着我国经济日益融入全球化的趋势以及外部环境和经营管理的不断变化， 完善公司治理的要求越来越强烈，内部审计的局限性也就越来越突出，这就要求我国的内部审计应该充分借鉴先进的理论、方法和技术，以实现完善公司治理的目标。

4.3 树立公司治理中企业内部审计人性化服务理念

4.3.1 人性化服务理念的形成



人性化服务理念是依据公司治理中企业内部审计目标、职能、对象的要求和现代企业管理理念而形成的新的审计理念。在审计过程中，内部审计人员以“服务者”的身份开展“人性化”审计，是出于现代企业管理理念和公司治理中企业内部审计对象发展的需要。首先，现代企业管理理念要求内部审计人员在审计过程中以“服务者”的身份开展“人性化”审计。现代企业倡导的管理理念是“人本管理”，即管理以人为本，一切管理要以做好人的工作，调动人的积极性、主动性和创造性为根本。这种管理理念改变了过去管理中把人看成“经济人”的假设，要求在管理过程中要重视人的需要。马斯洛将人的需要分为五个层次：生理需要、安全需要、社会需要、尊重需要和自我实现需要。不同的需要决定了人的动机不同，而人的动机激发并支配人的行为。传统内部审计在审计过程中往往是进行批判式的检查，忽视了被审计人的需要，因此，内部审计人员在审计过程中要取得被审计人的理解支持，需要改变传统内部审计的做法，充分认识被审计人的需要，以“服务者”的身份开展“人性化”审计。其次，公司治理中企业内部审计对象的拓展需要内部审计人员在审计过程中以“服务者”的身份开展“人性化”审计。内部审计将视野延伸到公司治理高度后，其审计对象包括公司治理和公司管理活动，公司治理和公司管理活动最重要的参与者是董事会和高级管理层，而董事会和高级管理层恰恰是内部审计工作报告的对象。内部审计如何使董事会和高级管理层接受自己的审计，

結果 (英文) 1:

4.2.3 technology and methods to improve internal auditingTechniques and methods to improve internal auditing is embodied in two aspects: (1) internal audit should break through the traditional audit methods, audit of the application of risk management techniques. With computer of development and the internal audit in company governance in the status of constantly improve, internal audit sector should established a perfect, and efficient of audit information system and audit operation platform, gradually achieved audit process from single of after audit change for after audit and thing in the, and prior audit phase combined; from single of static audit change for static audit and dynamic audit phase combined; from single of site audit change for site audit and remote audit, and non-site audit phase combined of three big change. Each process should focus on management behaviour may appear in risk and corporate governance risks and operational risks. (2) internal audit internal audit and external audit should be a combination of directions. Coordination between internal audit and external audit refers to reduce duplication of audit, audit efficiency, internal audit and external audit, the auditing work in the communication and cooperation. Our internal audit started late, should give full play to the functions of internal audit, internal audit should be carried out jointly both inside and outside of work. Can take advantage of the internal audit and external audit work for the mutual exchange of audit report and management letter, in terms of specific audit procedures and methods to communicate and learn from each other for common development, to improve the efficiency and quality of internal audit work, give full play to the role of internal audit in corporate governance.In short, with China's increasing integration into the global economic trends and the changing external environment and management, improving the corporate governance of growing demand, limitations of the internal audit is becoming more prominent, this requires that the internal audit of our country should be fully advanced theories, methods and techniques in order to achieve the goal of improving corporate governance.4.3 establishing the concept of Humanized service of internal audit in corporate governance4.3.1 formation of Humanized service conception Humanized service conception is based on enterprise internal auditing in the corporate governance objectives, functions, object requested, and the modern enterprise management concepts and the formation of new audit concept. During the course of audit, internal auditors to "service" the identity of "humanization" audit, is a modern enterprise management concepts and the development of internal auditing in the corporate governance needs. First of all, modern enterprise management concepts require that internal auditors in the audit process to "service" identity "humanized" audit. Modern enterprise management concept is promoted by "people management", that is people-oriented management, management of all who want to do good work, mobilizing people's enthusiasm, initiative and creativity as the Foundation. This management philosophy has changed the management of the people as "economic man" hypothesis and requirements in the management process to focus on human needs. Maslow's hierarchy of human needs are divided into five levels: physiological needs, safety needs, social needs, respect the needs and self-actualization needs. Different needs to determine the motivations of people and human motivation and control people's behavior. Traditional internal audit the audit is often critical of the checks, ignored the needs of Auditors, therefore, the internal audit, the auditor must obtain the auditor's understanding of the process, need to change traditional internal audit practices, fully understanding the auditor needs to "service" identity "humanized" audit. Secondly, the expansion of internal audit in corporate governance requires internal auditors in the auditing process to "service" identity "humanized" audit. Height internal audit perspective to corporate governance, including corporate governance and audit object management activities of the company, corporate governance and corporate management activities is the most important participant Board of Directors and senior management, and the Board of Directors and senior management is precisely the object of internal audit reports. Internal audits audit of the Board and senior management to accept his,

結果 (英文) 2:

Techniques and Methods 4.2.3 Improved internal audit techniques and methods to improve the internal audit embodied in two aspects: (1) Internal audit should break the traditional audit approach, the use of risk management techniques for auditing. With the development of computer technology and internal audit in the continuous improvement of the status of corporate governance, the internal audit department should establish a sound and efficient information systems audit and the audit operating platform, the progressive realization of the audit process from a single post audit into a post-audit and things, a combination of pre-audit; a combination from a single static audit into static and dynamic audit audit; from a single site audit into a site audit and remote audit, three major changes combination of off-site audit. In each of the transformation process should focus on risk management behavior that may occur in the decision-making and corporate governance risks and operational risks. (2) Internal audit shall internal audit and external audit combined direction. Internal audit and external audit coordination, reduce duplication refers to the audit, improve audit efficiency, the promotion of internal and external audit communication and cooperation in the audit work. Our internal audit started late, should give full play to the functions of internal audit, it should jointly carry out the work inside and outside of internal audit. You can use the results of internal audit external audit work, mutual exchange of audit reports and management letters on specific audit procedures and methods to communicate with each other, etc., complementarity and common development, in order to improve the efficiency and quality of internal audit work, give full play to the company's internal audit governance role. In short, as China's economy is increasingly integrated into the global trends and the changing external environment and management, improve corporate governance requires more and more intense, the limitations of internal audit is more and more prominent, which requires the country's internal Auditors should fully learn advanced theories, methods and techniques to achieve the goal of improving corporate governance. 4.3 Establish internal audit corporate governance concept of human services 4.3.1 personalized service concept formation personalized service concept is based on the corporate governance requirements of internal audit objectives, functions, objects and modern enterprise management concepts and the formation of a new audit concept. During the audit, internal auditors "service" status to carry out "humane" audit, is the need for a modern enterprise management concepts and corporate governance in the development of enterprise internal audit objects. First, the modern enterprise management concepts require the internal auditor during the audit "service" status to carry out "humane" audit. Advocated modern enterprise management philosophy is "people management", that is people-oriented management, all managed to do the people's work to mobilize people's enthusiasm, initiative and creativity as a fundamental. This management philosophy changed in the past management of the people as "economic man" hypothesis, the requirements in the management process should pay attention to people's needs. Maslow human needs into five levels: physiological needs, safety needs, social needs, esteem needs and self-actualization needs. Determine the different needs of different people's motives, and to stimulate people's motivation and govern human behavior. Traditional internal audit in the audit process is often critically style checking, ignoring the people's need to be audited, therefore, internal auditors in the audit process to obtain audited person's understanding and support, we need to change the traditional practice of internal audit, full Understanding people's needs to be audited, "service" status to carry out "humane" audit. Second, expanding corporate governance requires internal audit object internal auditors during the audit "service" status to carry out "humane" audit. After the internal audit will be extended to the field of view of corporate governance height, its audit objects, including corporate governance and corporate management activities, corporate governance and corporate management activities of the most important players on the board and senior management, and board of directors and senior management is precisely the internal audit Objects work report. How to make the Internal Audit Board and senior management to accept their own audit,

結果 (英文) 3:

4.2.3 improved the technology and method of internal audit

improved the technology and method of internal audit is embodied in two aspects: (1) internal audit should break through the traditional way of auditing, audit based on risk management techniques. With the development of computer technology and the continuous improvement of internal audit in corporate governance, internal audit department should establish a complete and efficient audit information system and audit platform, and gradually realize the audit process from a single audit to audit and audit, the combination of static audit and dynamic audit;From a single site audit into the three major changes in the field of audit and the combination of remote audit, non field audit. In every course of the transformation, we should pay attention to the risk that may occur in the operation management and the decision-making risk and management risk. (2) internal audit should be developed in the direction of the combination of internal audit and external audit. The coordination of internal audit and external audit is the communication and cooperation between the internal audit and external audit in order to reduce the duplication of audit and improve the efficiency of audit. The internal audit of our country starts late, and we should make full use of the function of internal audit,Should be inside and outside the internal audit of internal audit work. Internal audit can use of external audit work, interaction of the audit report and management proposals, in specific audit procedures and methods of mutual communication, learn from each other, common development, to improve the efficiency and quality of the internal audit work, give full play to the role of internal audit in corporate governance.

anyway, with China's economy is increasingly integrated into the trend of globalization and the changing of external environment and management, improve the corporate governance requirements of the more and more intense, the limitations of internal audit is more and more prominent,This requires that China's internal audit should be fully learn from the advanced theory, methods and technology to achieve the goal of improving corporate governance.

4.3 establish corporate governance in the enterprise internal audit humanity service concept

4.3.1 human nature of service concept formation

humanized service concept is according to the requirements of corporate governance in the enterprise internal audit goal, function and object and modern enterprise management concept and the formation of new audit concept. In the process of audit, the internal audit staff to carry out the "human nature" of the identity of "service", is out of the modern enterprise management concept and corporate governance in the enterprise internal audit of the development needs of the object. FirstModern enterprise management concept requires that the internal audit staff in the audit process to "serve the people" identity to carry out "human nature" audit. The management idea that modern enterprise advocates is "person this management", that is, management oriented, all management should be done to do good work, mobilize people's enthusiasm, initiative and creativity as the fundamental. This management concept has changed the assumption that the person is the "economic man" in the past management. It requires that people should pay more attention to the management process. Maslow will be divided into five levels: physiological needs, security needs, social needs, respect needs and self realization needs.Different need to determine the different motives of people, while the people's motivation to stimulate and control people's behavior. The traditional internal audit is usually carried out in the audit process, the audit is ignored. Therefore, the internal audit staff in the audit process to obtain the understanding of the audit support, need to change the traditional internal audit approach, fully understand the needs of the audit, to the identity of the service to carry out human nature audit. Secondly, the development of the internal audit object of the enterprise management needs the internal audit personnel in the audit process to carry out the "human nature" audit.The internal audit will be extended to the height of corporate governance, the audit object, including corporate governance and corporate governance, corporate governance and corporate management activities of the most important participants is the board of directors and senior management, and the board of directors and senior management is precisely the object of internal audit report. Internal audit how to make the board of directors and senior management accept their own audit,