的变化：由受托财务责任转向受托管理责任与受托财务责任并重；由低层次受托

的变化：由受托财务责任转向受托管理责任与受托财务责任并重；由低层次受托责任转向高层次受托责任；由内部受托责任转向内部受托责任与外部受托责任的统一。公司治理是外部受托责任和内部受托责任的桥梁，是确保受托人能够以委托人的利益为出发点的控制系统。内部审计将公司治理作为对象是符合受托责任发展规律的，而且内部审计在企业中处于特殊位置，能够自上而下、从整体到局部了解企业的目标、战略、经营、管理，将公司治理作为对象能够将公司治理与公司管理统一考虑，促进外部受托责任与内部受托责任的一致。将内部审计机构隶属于审计委员会为内部审计评价和改进公司治理提供了可能性。因此，根据公司治理对内部审计对象的影响，内部审计应把公司治理列为审计对象。

3 公司治理中企业内部审计存在的问题分析

3.1 对内部审计的认识不足

3.1.1 企业内部审计理念陈旧

随着国有企业改革的进行，国有企业改制成为了公司制企业，但企业内部审计的理念却没有发生实质上的变化。目前企业内部审计范围大多局限在财务审计，而经济责任审计和经济效益审计更多的是借鉴政府审计的做法开展的，这三种类型的审计关注的重点大都在财务会计报表和相关的经济指标。内部审计人员以“监督”理念为指导就很难跳出财务账簿的圈子，将视野转向公司治理。如果内部审计人员不能将关注重点转向公司治理， 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/9 主动地对公司治理进行分析、评价，就很难揭露公司治理中存在的缺陷与不足，并就这些缺陷与不足提出改进意见，从而促进公司治理的完善、推动公司治理的有效运行。

3.1.2 公司治理中企业内部审计组织模式不合理



企业内部审计组织模式决定了内部审计具有的独立性和权威性。内部审计所具有的独立性和权威性不同，导致其在公司治理中作用发挥的程度存在差异。当内部审计机构隶属于董事会下设的审计委员会时，内部审计具有的独立性和权威性最高，有利于内部审计在公司治理中作用的有效发挥。但目前采取这种隶属关系的企业很少。当内部审计机构隶属于监事会时，内部审计具有的独立性和权威性较高。但内部审计隶属于监事会则不能直接服务于经营决策，无法实现改善经营管理，提高经济效益的目的，限制了内部审计在公司治理中作用的充分发挥。当内部审计机构隶属于总经理或总裁时，内部审计具有的独立性和权威性也较高。但是内部审计不能对企业高级管理层的行为进行审计，其在公司治理中作用的发挥受到限制。当内部审计机构隶属于主管财务的副总经理或副总裁时，内部审计具有的独立性和权威性较差。内部审计机构只能站在财务部门的高度，开展财务审计；同时内部审计与被审计人处于同一部门，其独立性大打折扣，严重限制了内部审计在公司治理中作用的发挥。可以说目前大多数企业内部审计组织模式存在不
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/9

結果 (英文) 2:

Changes: the fiduciary responsibility entrusted to manage the financial responsibility shift financial responsibility and fiduciary both; fiduciary duty by the low-level to high-level accountability; fiduciary duty by an internal steering internal accountability and external accountability unity. Corporate governance is external accountability and internal accountability of the bridge, it is to ensure that the interests of the principal trustee can be the starting point of the control system. Internal audit corporate governance as an object is in line with the development of the law of fiduciary duties, and internal audit in special position in the enterprise, can top to bottom, from whole to partial understanding of business objectives, strategies, management, administration, corporate governance as Objects can be unified corporate governance and corporate management to consider, promote consistent external and internal accountability of fiduciary duty. The internal audit is part of the audit committee for the internal audit evaluation and provide the possibility to improve corporate governance. Thus, according to the impact of the internal audit object corporate governance, internal audit should audit of corporate governance as an object. 3 Corporate Governance Internal Audit Problems of understanding 3.1 pairs of inadequate internal audit 3.1.1 Internal audit concept obsolete with the state-owned enterprise reform, restructuring of state-owned enterprises has become the company's enterprises, but the concept of internal audit has substantial change did not happen. Internal audit coverage currently mostly confined to the financial audit, and economic responsibility audit and audit more economic benefit is drawing government audit practices carried out, these three types of audit focus of most of the financial statements and related economic indicators . Internal auditors to "supervise" concept as a guide it is difficult to jump out of the circle of financial books, the focus turned to corporate governance. If the internal auditor can not focus turning to the corporate governance, internal audit study of corporate governance in _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/9 initiative on corporate governance analyze, evaluate, it is difficult to expose the flaws and shortcomings that exist in corporate governance, and suggest improvements on these defects and deficiencies, thus contributing to improve corporate governance, to promote the effective operation of corporate governance. 3.1.2 Corporate Governance internal audit organization mode irrational mode determines the internal audit organization has internal audit independence and authority. Internal Audit has the independence and authority of different, resulting in differences in the extent of the role played by corporate governance. When the internal audit is part of the Audit Committee under the Board, Internal Audit has the independence and authority of the highest in favor of internal audit in corporate governance role effectively. But now we take this affiliation few companies. When the internal audit is part of the Board of Supervisors, it has a higher internal audit independence and authority. But the internal audit is part of the Supervisory Board can not directly serve the business decisions, can not be achieved to improve management, improve economic efficiency, limiting the role of internal audit in corporate governance into full play. When the internal audit is part of the general manager or president, internal audit has independence and authority is also high. But not for senior corporate internal audit management conduct audits, which play a role in corporate governance is limited. When the internal audit organization affiliated deputy general manager or vice president in charge of finance, internal audit has independence and authority of the poor. Internal audit institutions can only stand on the height of the financial sector, to carry out financial audits; and the internal audit with the auditor in the same department, its independence compromised, severely limiting the role of internal audit to play in corporate governance. It can be said at present most of the internal audit organization model there is not a study of internal audit in corporate governance issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/9

結果 (英文) 3:

The change: from the fiduciary duty to the management responsibility and the responsibility of the entrusted financial responsibility, from the low level to the high level of accountability to the high level of fiduciary duty, from the internal accountability to the internal accountability and external accountability. Corporate governance is the bridge of the external fiduciary duty and the internal fiduciary duty. It is the control system that can ensure that the trustee can take the client's interests as the starting point. The internal audit of corporate governance as the object is in line with the law of the development of accountability, and internal audit in the enterprise in a special position, can from top to bottom, from the overall to local understanding of the enterprise's objectives, strategies, management, management,As the object of corporate governance, corporate governance and corporate governance can be considered, and the promotion of external fiduciary responsibility and internal accountability is the same. The internal audit institution is under the audit committee to provide the possibility for the internal audit evaluation and improvement of corporate governance. Therefore, according to corporate governance internal audit object, internal audit should take corporate governance as audit object.

3 of corporate governance internal audit has the problem analysis

3.1 of internal audit lack of understanding

3.1.1 enterprise internal audit idea obsolete

with the reform of state-owned enterprises, the restructuring of state-owned enterprises become corporate enterprises,But there is no real change in the concept of enterprise internal audit. At present, most of the enterprise internal audit scope is limited in the financial audit, and the economic responsibility audit and the economic benefit audit more is to learn from the practice of government audit, these three types of audit focus mostly on the financial accounting statements and related economic indicators. The internal audit staff to "supervision" idea is difficult to jump out of the circle of financial books, turns to the corporate governance. If the internal auditors cannot will focus to corporate governance, corporate governance in enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/9 analysis and evaluation of corporate governance, it is difficult to expose the defects and deficiencies in corporate governance, and to improve the views of these defects and deficiencies, so as to promote the improvement of corporate governance, and promote the effective operation of corporate governance.

3.1.2 corporate governance internal audit organization pattern unreasonable



the internal audit organization pattern determines with internal audit independence and authority. The independence and authority of the internal audit, which lead to the differences in the extent of the corporate governance.When the internal audit institution under the board of directors of the audit committee, the internal audit has the highest independence and authority, is conducive to the effective internal audit in corporate governance. But now take this kind of subordinate relationship of the few enterprises. When the internal audit institution is affiliated to the board of supervisors, the internal audit has the independence and authority of the higher. However, the internal audit of the board of supervisors can not directly serve the management decision-making, can not improve the management, improve the economic benefits of the purpose, the role of internal audit in corporate governance. When the internal audit institution is under the general manager or president,The internal audit has the independence and the authority is also higher. But the internal audit can not audit the behavior of the senior management of the enterprise, and its role in corporate governance is limited. When the internal audit institution is under the deputy general manager or vice president in charge of finance, the internal audit has the independence and authority of the poor. Internal audit institutions can only stand in the height of the financial sector, financial audit, internal audit and audit in the same department, its independence greatly reduced, seriously restricting the role of internal audit in corporate governance. It can be said that the current internal audit organization mode is notCorporate governance in the enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/9