１。內部審計是對公司治理的評價和監督內部控制有效性的評價作用 內部控制

１。內部審計是對公司治理的評價和監督
內部控制有效性的評價作用
內部控制是高級管理人員、董事會、監事會、內部審計委員會和其他組織，以強化風險管理，實現組織既定方針的可行性而建立的一種行為行為。有效的內部控制可以減少員工在履行既定的責任時造成重大錯誤或違規，對公司治理的好壞起著至關重要的作用。內部審計對評價內部控制是否正確可行的功用是毋庸置疑的，內部審計從業人員直接對最高決策者負責，一定程度上避免了高級管理層對董事會的欺騙。
內部審計的一個重要職能就是對內部控制框架體系進行評估和檢測，發現其中的漏洞或缺陷，分析公司經營活動過程中的失誤，發現組織存在的潛在風險，改進經營管理方式，提高公司經濟效益，使公司逐漸形成一個自我防範的機制，更好的經營下去。
例如某公司長期持有高數額的應收賬款，但公司財務部門並沒有定期進行計提壞賬準備，內部審計師在進行內部審計時發現這一漏洞，並反饋給公司治理者，同時提供了具有建設性的建議，公司針對這一現象專門成立負責處理大型應收賬款的機構，填補了漏洞。
內部審計的監督作用
內部審計時公司治理結構中達到重要組成部分，內部審計受公司財產持有者委托，站在其立場上，對企業經營生產活動進行獨立的審計監督，進行財務收支審計、專項審計、經濟效益審計等，對公司的財務狀況和經濟活動進行評估和監測，形成了獨立法人的治理結構，有效地監督高級管理層對財產持有者的責任的履行程度，保證了公司資產的安全完整和保值增值。
對公司治理的評價、鑒證作用
公司治理者不僅需要對公司經營狀況負責，同時還要保證公司能夠長期發展下去，例如經營決策、經營方向、生產力水平、管理水平等。公司治理者對公司日常經營活動的管理是否按照現有的規章制度，有無違法亂紀行為，公司對外提供的財務報表數據是否真實，有無虛假錯報成分控制利潤等情況，都需要內部審計師對公司治理者履行其責任情況的程度進行評價和鑒證[[]]。
在合同審計、經濟責任審計和考核審計中充分體現了內部審計的評價和鑒證職能，是現代內部審計在公司治理中不可或缺的一部分，發揮著不可替代的重要作用。
２。公司治理是內部審計制度環境的重要。
內部審計促成建立良好的控制環境
通過對內部控制制度的評審，提供糾正錯弊、完善內部控制的建議，來促成良好控制環境的建立，進而有效的促進組織的控制目標的實現內部控制的健全、有效是一個動態的過程，因為組織的經營環境在變化，自身在不斷的發展，內部控制制度應適應這種變化並相應進行調整。在這種不斷的調整過程中，內部審計的職責是發現管理中是否存在的錯弊，因而著重於從內部控制制度的缺陷入手進行審計，這更容易發現其存在的缺陷，進而提出改善的建議。組織的內部審計是內部控制體系的一個組成部分，諸如內部審計參與合同的評審、工程預決算的審計、費用支出報銷前的審籤等，就是其例證。一旦公司內部審計成為內部控制制度的一個組成部分，那麼，內部審計本身作用發揮的程度，內部審計在內部控制制度運行各方面、各環節的參與度，就決定或至少影響了內部控制制度的完善和有效性程度。

結果 (英文) 1:

1. Is the evaluation of corporate governance of the internal audit and oversightEvaluation of the effectiveness of internal control Internal control is the senior management, Board of Directors, Board of supervisors, the internal audit committee and other organizations, in order to strengthen risk management, realize the organization established the feasibility of the approach and the establishment of a behavior. Effective internal controls can reduce the responsibilities of staff in the performance of the established significant errors or violations, corporate governance plays a critical role. Internal audit function for evaluating internal control is correct is beyond doubt, and internal audit practitioners directly accountable to top decision makers, partly to avoid the deception of the senior management to the Board of Directors. Internal audit is an important function of the internal control framework for assessment and testing, find loopholes or defects, errors in the analysis of the company's business activities, find potential risk to the Organization, improving management methods, improve economic benefit of the company, the company has formed a self-protection mechanism, better business. For example some companies hold higher amounts of accounts receivable, financial sector and there is no provision for bad debts on a regular basis, when an internal auditor in the internal audit found a loophole, and give feedback to the company management, while providing constructive recommendations, the company set up specifically for this phenomenon is responsible for large accounts receivable institutional, fill the loophole.Oversight of internal audit function Internal audit Shi company governance structure in the reached important part, internal audit by company property holds who delegate, station in its position Shang, on enterprise business production activities for independent of audit supervision, for financial payments audit, and special audit, and economic audit,, on company of financial status and economic activities for assessment and monitoring, formed has independent corporate of governance structure, effective to supervision senior management layer on property holds who of responsibility of perform degree, guarantee has company assets of security full and hedge value-added.Evaluation, certification of corporate governance Corporate governance not only need to be responsible for the company, but also to ensure the company's long-term development, such as decision-making, management, productivity, management and direction. Corporate governance, management of the day-to-day operations of the company in accordance with the existing rules and regulations, there are no abuses, whether provided by the company's external financial statement data is true, there are no false misstatement composition control profits and so forth, requires the internal auditor to fulfil its responsibility for corporate governance the degree of evaluation and certification of [[]]. Contract audit and economic responsibility audit and evaluation audits were fully reflected in internal auditing and assurance functions, is an integral part of modern internal auditing in the corporate governance plays an irreplaceable role.2. Internal audit system in environment of corporate governance is important.Internal audit leading to the establishment of a good control environmentThrough the review of internal control systems, to correct the error, and improve internal control recommendations, to promote good control environment establishment and effective control of the Organization for the advancement of the objectives of internal control of sound and effective is a dynamic process because changes in the operating environment of the Organization, its developing internal control systems should adapt to these changes and adjust accordingly. In such a constant adjustment process, management of internal audit's role is to find the existence of abuses, which focuses on the internal control system of the audit of the defect, it's easier to find its deficiencies, and make recommendations for improvement. The Organization's internal audit is an integral part of the internal control system, such as the review of internal audit engagement contract, project budget and audit, expenses claims before the signing, was the case. Once a company becomes an integral part of the internal control system of the internal audit, the extent of the internal audit function, internal audits in the internal control system runs the, degree of participation of each link, or at least affect the improvement and effectiveness of the internal control system.

結果 (英文) 2:

1. Internal audit is the evaluation of corporate governance and oversight
role in the effectiveness of internal control evaluation
of internal control is to senior management, the board of supervisors, Internal Audit Committee and other organizations to strengthen risk management, feasibility organization established policy implementation and the establishment of an act of behavior. Effective internal control can reduce employee error or cause significant irregularities in the performance of a given responsibility for the quality of corporate governance plays a vital role. The evaluation of internal audit of internal control are correct and feasible function is unquestionable, internal audit practitioners directly to the top decision-makers responsible, to some extent, to avoid the senior management to the Board of deception.
An important function of internal audit is to assess the internal control framework and testing found loopholes or defects, analysis of operating activities during the mistakes discovered the existence of a potential risk to the organization, to improve management methods, boost profits, the company gradually formed a self-defense mechanism, the better to stay in business.
For example, a company held by the high level of long-term accounts receivable, but the company's financial department did not conduct regular provision for bad debts, the discovery of this vulnerability when internal auditors conducting internal audits and feedback to the company's governance, while providing constructive proposal, the company set up a special mechanism for this phenomenon is responsible for dealing with large accounts receivable, to fill the holes.
The supervisory role of internal audit
internal audit corporate governance structure to achieve an important part of the internal audit commissioned by the holders of the company's property, standing on its position on the business production activities independent audit supervision, financial revenue and expenditure audit, special audit, economic audit of the company's financial situation and economic activity assessment and monitoring, the formation of an independent legal person governance structure, effective monitoring of the degree of fulfillment of the senior management of the property owners responsibility to ensure that the company's assets The safety and integrity and increase their value.
Evaluation of corporate governance, assurance role
of corporate governance are not only responsible for the company's business situation, but also to ensure that the company can develop long-term, such as business decision-making, management direction, productivity level, management level. Corporate Governance by the management of the company's daily business activities is in accordance with the existing rules and regulations, whether the irregularities, the company's external financial data provided is true, whether the false misstatement component control profits, etc., need internal auditors of the company extent governed fulfill their responsibilities to evaluate the situation and attestation [[]].
Contract audit, economic responsibility audit and assessment audits fully reflects the evaluation of internal audit and attestation function, it is a modern internal audit in corporate governance an integral part of playing an irreplaceable role.
2. Corporate governance is an important internal audit system environment.
Internal audit led to the establishment of good control environment
of the internal control system by the review, corrective Cuobi, improve internal control recommendations to facilitate the establishment of a well-controlled environment, thus effectively promoting internal control objectives of the organization to achieve control of sound, effective is a dynamic process, because the organization's operating environment is changing itself in constant development, internal control system should adapt to these changes and make adjustments accordingly. In such a continuous adjustment process, internal audit's role is to discover whether there is a Cuobi management, which focuses on starting an audit of internal control system from the defect, which is more likely to find its shortcomings, and then make recommendations for improvement . Internal audit organization is an integral part of the internal control systems, such as internal audit contracts involved in the assessment, auditing, reimbursement of expenses before Shenqian engineering fields, etc., is its example. Once the internal audit of the internal control system has become an integral part of it, the extent of the role played by its own internal audit, internal audit in the internal control system to run all aspects of participation of all sectors, it was decided, or at least influence a sound internal control system and the degree of effectiveness.

結果 (英文) 3:

1. Internal audit is a kind of behavior which is a kind of behavior, which is a senior management, the board of directors, the board of supervisors, the internal audit committee and other organizations, to strengthen risk management, to strengthen risk management, to strengthen risk management. Effective internal control can reduce the staff in the performance of the established responsibilities caused major errors or irregularities, the company's governance plays a vital role. Internal audit of internal control is the right and feasible function is no doubt, internal audit practitioners directly to the highest decision-makers in charge,To a certain extent, the senior management of the board of directors to avoid cheating. An important function of internal audit is to evaluate and detect the internal control framework, find the flaws or defects, and analyze the potential risks of the organization, improve the management mode, improve the company's economic benefits, so that the company gradually form a mechanism of self prevention, better management. For example, a company
long held high amount of accounts receivable, but regular provision for bad debts of the company's financial department and no internal auditors found this loophole in the internal audit,And feedback to the corporate governance, while providing constructive suggestions for the company to deal with the phenomenon of the establishment of large accounts receivable, to fill the loopholes. The internal audit is the important part of the corporate governance structure, the internal audit is entrusted by the company's property owners, and the company's position is to stand in the position and carry out the audit of financial revenue and expenditure audit, special audit, economic benefit audit,Effectively monitor the performance of the senior management to the property holder's responsibility to ensure the safety and integrity of the company's assets and value. The evaluation of corporate governance,

corporate governance not only assurance effects need to be responsible for the operation of the company, at the same time, the Surety Company can develop for a long time, such as business decision-making, management direction, productivity level, management level etc.. The corporate governance of the company's daily operations management is in accordance with the existing regulations, there are no irregularities, the financial data of companies providing is true, there is no false error component profit control etc.,Needs assessment and verification [[]] internal auditors on corporate governance are to fulfill its obligation to the extent of the situation. In the contract, the audit of economic responsibility audit and evaluation audit fully embodies the evaluation of internal audit and assurance functions, is a part of the modern internal audit is indispensable in corporate governance, play an irreplaceable role.
2. Corporate governance is an important environment of internal audit system. The internal audit has contributed to the establishment of a good control environment
through the assessment of the internal control system, and to provide the suggestions to correct the mistakes and improve the internal control,And then it is a dynamic process, because the business environment is changing, and the internal control system should adapt to this change and adjust accordingly. In this continuous adjustment process, the responsibility of internal auditing is to find out whether is in the management of errors, defects and focus on the internal control system from the aspects of the audit, it is easier to find its defects, and puts forward suggestions for improvement. The internal audit of the organization is a part of the internal control system, such as the internal audit of the contract,Audit of the project budget and final accounts, and other expenses, such as the cost of reimbursement, is the case. Once the internal audit of the company becomes a part of the internal control system, so, the internal audit function plays the role of internal audit in the internal control system to run the various aspects, the degree of participation in the decision or at least affect the improvement and effectiveness of the internal control system.