在与被审计人沟通的时候，要善于倾听，要设身处地地理解被审计人所处的环境

在与被审计人沟通的时候，要善于倾听，要设身处地地理解被审计人所处的环境。友好、有效的沟通才能减少和化解冲突。（2）注重个人形象。内部审计人员工作在一个充满个人矛盾的环境中，他们必须具备良好的个人形象才能与被审计人保持良好的人际关系。内部审计人员的思维方式从“监督者”转变为“服务者”，努力与各方发展和维护和谐的人际关系，将有利于解决一直以来困扰内部人员的人际关系问题，使内部审计工作得到董事会及其审计委员会、高级管理层的支持，内部审计结果得到被审计人的认同，从而增强内部审计在公司治理中的作用。

4.4 完善公司治理中内部审计人员自身素质和结构

4.4.1 提升公司治理中企业内部审计人员自身素质



企业内部审计要在公司治理中充分地发挥作用，内部审计的作业范围不但会突破财务领域进入到供、产、销、人、财、物等领域，还会进入到衍生资本扩张、资本运营、管理层的道德品质和企业文化等领域。目前我国内部审计人员大多是财务、会计、审计专业出身，单一的知识很难完成对上述领域的审计工作。为了使现有的内部审计人员具有较高的素质，以达到为公司治理服务的要求，可以从以下几方面努力：（1）加强对内部审计人员的后续教育。内部审计人员的后续教育是内部审计人员保持专业技术胜任能力的有效途径之一。目前多数企业的内部审计人员后续教育流于形式，建议企业每年规定一定的时期让内部审计人员进行集中培训，充分提高更新知识，并要形成一种企业制度。（2）完善内部审计人员激励制度 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/16 。通过与被调查企业内部审计人员的接触，发现不少内部审计人员抱怨自己常常在被误解或在不顺心状态或不适宜环境下工作，很难从工作中获得成就感，实现自我价值，他们对内部审计工作缺乏足够热情。这种消极情绪不利于充分调动内部审计人员继续学习的积极性和主动性，不利于进一步提高他们自身素质。建议企业要从实际出发，因地制宜地制定和完善内部审计人员的管理办法，妥善解决好他们的激励、待遇等问题，充分调动内部审计人员的工作热情，激励内部审计人员主动地充电，提高自身素质。（3）完善内部审计人员业绩考核制度。对内部审计人员业绩进行考核，既是对审计人员工作成果的认可，又是促使内部审计人员不断提高自身素质的压力。建议企业定期对内部审计人员开展业绩考核，考核内容包括：审计工作的时间、审计的次数、审计发现的违规金额、促进增收节支的金额、促进内部控制完善的建议、提高经营效率的建议、高层管理者对他所提建议的评价、被审计者对他沟通协调能力的评价等等。

4.4.2 优化公司治理中企业内部审计人员结构

企业内部审计要在公司治理中有效地发挥作用，审计的领域会不断扩展、审计层次会逐步提升。目前普遍存在的以财会人员为主的结构很难满足公司治理中企业内部审计的这种要求，必须优化内部审计人员结构。优化内部审计人员结构应该做好以下两个方面工作：（1）充实内部审计队伍人数，选聘优秀的尤其是专业内部审计人员。企业应该根据企业规模的大小合理确定专业内部审计人员的数量。在审计人员质量上应该选派具
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/16

結果 (英文) 1:

At the time of communication with the Auditor, to listen, to put yourself in understanding the environment in which the auditor. Friendly, effective communication in order to reduce and resolve conflicts. (2) the importance of personal image. Internal Auditors work in an environment that is full of contradictions, they must have a good personal image to maintain good relationships with the auditor. Internal audit personnel of thinking way from "supervision who" change for "service who", efforts and parties development and maintenance harmony of relationships, will conducive to solution has been yilai troubled internal personnel of relationships problem, makes internal audit work get Board and Audit Committee, and senior management layer of support, internal audit results get was audit people of identity, to enhanced internal audit in company governance in the of role.4.4 improving the quality of internal auditing in the corporate governance staff and structure4.4.1 improve the quality of internal auditing in the corporate governance staff企业内部审计要在公司治理中充分地发挥作用，内部审计的作业范围不但会突破财务领域进入到供、产、销、人、财、物等领域，还会进入到衍生资本扩张、资本运营、管理层的道德品质和企业文化等领域。目前我国内部审计人员大多是财务、会计、审计专业出身，单一的知识很难完成对上述领域的审计工作。为了使现有的内部审计人员具有较高的素质，以达到为公司治理服务的要求，可以从以下几方面努力：（1）加强对内部审计人员的后续教育。内部审计人员的后续教育是内部审计人员保持专业技术胜任能力的有效途径之一。目前多数企业的内部审计人员后续教育流于形式，建议企业每年规定一定的时期让内部审计人员进行集中培训，充分提高更新知识，并要形成一种企业制度。（2）完善内部审计人员激励制度 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/16 。通过与被调查企业内部审计人员的接触，发现不少内部审计人员抱怨自己常常在被误解或在不顺心状态或不适宜环境下工作，很难从工作中获得成就感，实现自我价值，他们对内部审计工作缺乏足够热情。这种消极情绪不利于充分调动内部审计人员继续学习的积极性和主动性，不利于进一步提高他们自身素质。建议企业要从实际出发，因地制宜地制定和完善内部审计人员的管理办法，妥善解决好他们的激励、待遇等问题，充分调动内部审计人员的工作热情，激励内部审计人员主动地充电，提高自身素质。（3）完善内部审计人员业绩考核制度。对内部审计人员业绩进行考核，既是对审计人员工作成果的认可，又是促使内部审计人员不断提高自身素质的压力。建议企业定期对内部审计人员开展业绩考核，考核内容包括：审计工作的时间、审计的次数、审计发现的违规金额、促进增收节支的金额、促进内部控制完善的建议、提高经营效率的建议、高层管理者对他所提建议的评价、被审计者对他沟通协调能力的评价等等。4.4.2 优化公司治理中企业内部审计人员结构企业内部审计要在公司治理中有效地发挥作用，审计的领域会不断扩展、审计层次会逐步提升。目前普遍存在的以财会人员为主的结构很难满足公司治理中企业内部审计的这种要求，必须优化内部审计人员结构。优化内部审计人员结构应该做好以下两个方面工作：（1）充实内部审计队伍人数，选聘优秀的尤其是专业内部审计人员。企业应该根据企业规模的大小合理确定专业内部审计人员的数量。在审计人员质量上应该选派具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/16

結果 (英文) 2:

When communicating with the auditor, to be good at listening, to put yourself in understanding the environment in which the audited person. Friendly and effective communication in order to reduce and defuse conflicts. (2) pay attention to personal image. Internal auditors working at a full personal contradictions environment, they must have a good personal image with the auditor to maintain good relationships. Way of thinking internal audit staff from "supervisor" to "service provider", working with all parties to develop and maintain harmonious interpersonal relationships, will help solve has been plagued by internal staff interpersonal problems, the internal audit work to give the Board of Directors and its audit committee, senior management support, internal audit results to be audited person's identity, thereby enhancing internal audit in corporate governance role. 4.4 improve corporate governance in their own quality of internal audit staff and structure 4.4.1 improve corporate governance in their own quality of internal audit staff of internal audit should fully play its role in corporate governance, the job scope of the internal audit will not only break into the financial field areas of supply, production, marketing, human, financial, and material, but also enter into derivative capital expansion, capital operation, management's moral character and corporate culture and other fields. At present, China is mostly internal auditors of financial, accounting and auditing professional background, knowledge is difficult to complete a single audit work on these areas. In order to make existing internal auditors with high quality to meet the requirements of corporate governance services available from the following efforts: (1) strengthen the internal audit staff follow-up education. Follow-up internal audit staff education is an effective way to maintain professional internal audit staff competence. At present the majority of the company's internal auditors follow-up education a mere formality, and recommends a certain period every year so that the provisions of the internal auditors focus on training, to fully enhance the updating of knowledge, and to form an enterprise system. (2) Perfection internal audit system of corporate governance issues in the internal audit staff motivation _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/16. In contact with the investigation by internal auditors, internal auditors found that many complained often been misunderstood or not liking to work in state or inappropriate environment, it is difficult to get a sense of accomplishment from work, self-worth, they lack of sufficient internal audit work enthusiasm. This negative sentiment is not conducive to fully mobilize the internal audit staff to continue learning enthusiasm and initiative, is not conducive to further improve their own quality. Recommends that companies from reality, according to local conditions to develop and improve management practices internal audit staff, properly solve the problem of their motivation, treatment, and fully mobilize the enthusiasm of internal auditors, internal auditors actively encourage charging, improve their own quality . (3) improve the internal audit staff performance appraisal system. Internal audit staff performance assessment, both on the results of the work of auditors recognized, but also to promote the continuous improvement of internal auditors pressure their quality. Recommends that companies carry out regular internal audit staff performance evaluation, assessment include: the audit time, the number of audits, the audit found violations amount to promote the amount to increase revenue, promote a sound internal control recommendations to improve the operating efficiency of the proposal, his senior managers to evaluate the recommendations, the auditors evaluate the coordination of his ability to communicate and so on. 4.4.2 Optimization of corporate governance structure of internal auditors internal audit to effectively play the role in corporate governance, will continue to expand the field of audit, audit-level will be increased gradually. Currently dominated accountants structure prevailing difficult to meet the corporate governance requirements of internal audit of this kind, we must optimize the structure of the internal audit staff. Optimization of internal audit staff structure should do the following two aspects: (1) full internal audit of the crew, especially the selection of outstanding professional internal auditors. Enterprises should reasonably determine the number of professional internal audit staff according to the size of firms. On the quality of auditors should send a corporate governance research firm Internal Audit _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/16

結果 (英文) 3:

When people communicate with the audited, be willing to listen, to understand the auditee place oneself in others'position environment. Friendly, effective communication can reduce and resolve conflicts. (2) pay attention to personal image. The internal audit staff work in a personal conflict environment, they must have a good personal image in order to maintain good interpersonal relationship with the audited person. The thinking mode of internal audit staff changed from "supervisor" to "service" and efforts with other parties to develop and maintain harmonious interpersonal relationship, there will be conducive to resolving the has been plagued the internal personnel of interpersonal relations.So that the internal audit work has been supported by the board of directors and the audit committee and senior management, the internal audit has been recognized by the auditor, thus enhancing the role of internal audit in corporate governance. Improve the

4.4 corporate governance internal audit personnel's quality and structure

4.4.1 enhance corporate governance internal audit staff own quality



enterprise internal audit to fully play its role in corporate governance, internal audit scope of work will not only breakthrough in the financial field into the supply, production, marketing, human, financial, material and other fields, will be entering the derivative expansion capital, capital operation,Moral quality and corporate culture and other fields of management. At present, most of the internal audit staff are financial, accounting, auditing professional background, a single knowledge is difficult to complete the audit work in the field of the above areas. In order to make the existing internal audit staff have a high quality, in order to meet the requirements of corporate governance services, you can from the following aspects: (1) to strengthen the follow-up education of internal audit staff. The follow-up education of internal audit staff is one of the effective ways to maintain the professional competence of internal audit staff. At present, the majority of enterprises in the internal audit of the follow-up education become a mere formality,It is suggested that the enterprise should make the internal audit personnel to carry on the training, improve the knowledge and form a kind of enterprise system. (2) improve internal audit staff incentive system of corporate governance internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/16. Through the investigation of the internal audit staff contact, found a lot of internal audit staff complained that they are often misunderstood or in a bad condition or inappropriate environment, it is difficult to get a sense of achievement from work, realize self value,