中英內部審計制度的比較很多主要國家和地區，內部審計與民間審計、政府審計

中英內部審計制度的比較
很多主要國家和地區，內部審計與民間審計、政府審計成為社會經濟中審計活動的一個重要組成部分。內部審計的本質分為兩類，即生產資料所有權與管理權而產生的受託責任關係。2000年，國際內部審計師協會在對《職責說明》、《職業道德準則》和《實務標準》於基礎上進行的多次研究，並提出：“內部審計是一項獨立、客觀的保證和諮詢活動，其目的在於增加價值和改善組織的經營，通過系統的方法，評價和改善風險管理、控制和管理過程的效果，幫助組織實現其目標。”中國和英國有著不同的社會政治經濟制度，因而在內部審計的業務內容和組織形式等方面各有不同之處。
一、內部審計的產生與發展
英國自11—12世紀起就存在行會，平均每一年要召開1—4次會議，其議事內容包括選舉產生理事和審計人員。理事會是行會的執行機關，它必須在召外總會之時將行會賬目提交出來給審計人員進行審查。審計人員審查的重點是作為受託人的理事角色去處理經濟業務方面的誠實性，可靠性。
英國的現代內部審計是在20世紀40年代以後發展起來的，1948年英國在倫敦成立了國際內部審計師協會的分會，即英國內部審計師協會。該協會的成立大大促進了英國內部審計的發展，截至1991年2月止，已有3千多名會員。
相比之下，雖然中國內部審計起步較晚，但發展速度很快。在中國的國家審計署成立之前，中國國務院於1983年7月曾發文提出建立和健全的內部審計問題。 1985年8月29日中國國務院發佈《關於審計工作的暫行規定》。同年12月5日，審計署發佈《關於內部審計工作的若干規定》，此項規定成為中國開展內部審計的法律依據。1987年7月中國國務院辦公廳又轉發了《審計署關於加強內部審計工作的報告》，大大加快了內部審計機構組建的速度。1994年我國頒佈《中華人民共和國審計法》，將內部審計以法律形式加以肯定，明確了其法律地位。 1995年審計署又發佈《關於內部審計工作的規定》，對內部審計作了進一步具體規定。
於1999年底，中國共建立了約9萬多個的內部審計機構 ， 形成了包括由地區、部門和企事業單位組成的較為完整的內部審計體系。
中國及英國各設立內部審計部門的動因不同，中國內部審計發展的初期是國家要求企業建立審計制度，隨着內部審計的作用逐漸被認識，企業從被動狀態轉變為的主動狀態。相比之下，英國己有25％以上的企業的內部審計部門已有30年以上的歷史，企業設立內部審計部門的動機及原因主要來自政府的要求，受政府要求的影響，對公營及半公營企業的審計要比一般企業要大得多。此外，對董事會所屬的審計委員會和外部審計的要求也有重要的影響。
二、內部審計機構
英國內部審計的形式有三種：由公司內部設置的審計組織進行審計、聯合市計和由社會力量進行審計。這三種形式各有其優缺點，但以公司內部設置的審計組織進行審計為主，其優點是：能夠保證審計人員對組織的忠誠，維護整個組織及相關利益者的利益，熟悉組織的目標和需要等。聯合審計雖較好地體現了內部審計組織的獨立性，但在忠誠、保密等方面存在一此問題。
為了有效地開展內部審計工作，英國還就各類人員的職責加以規定，這些職責包括：內部審計師或經理的工作職責，內部審計師職責，合同審計師職責等等。
由於中國把內部審計部門定位於本單位、本部門主要負責人領導，賦予了內部審計部門較高的地位，但由於主要負責人並不是一個很具體的概念，因此，在實踐中內部審計機構的設置就出現了多種形式。
1、對審計委員會負責。很多企業都設有審計委員會，審計委員會是企業內部審計工作的最高決策機構，負責制定審計工作的規章制度，審核年度審計計劃，決定重要的審計事項等。這是一種集體領導的內部審計組織形式。中國一些大型企業和企業集團多採用此種形式。
2、對董事長或董事會負責。內部審計部門受董事會的領導，並向其董事會報告工作。這種形式有較加強其獨立性，因此大多被股份制企業採用。
3、對總經理負責。內部審計—部門只能從事日常的內部審計工作，而對總經理的經濟責任和經營行為缺乏有力的地位，並保持了較強的獨立性。
中國內部審計的地位是法規所確立的，組織地位較高，獨立性較強；英國內部審計的組織地位與中國不同，是在內部審計發展過程中自然形成的，這差異主要與社會經濟制度的不同有關。英國約有三分之一的企業內部審計部門職級為CEO，董事長以外的其他經營管理者報告，當企業營業收入的規模越大，對內部審計報告對象的分歧就越大，很多企業將內部審計視作企業的管理顧問，認為其具有公司治理的職能。內部審計部門在制定審計計劃時會徵求各部門的意見，並且會從事審計準則規定之外的工作，有四分之三的企業，內部審計與外部審計之間有密切的業務關係。

結果 (英文) 1:

The joint internal audit systemMany of the major countries and regions, internal audit and independent audit, government audit to be an important part of the audit activities in the social economy. The nature of internal audit is divided into two categories, namely fiduciary duties arising out of the ownership and management of the data. 2000, international internal audit division Association in on duties description, and ethics guidelines and practice standard Yu based Shang for of times research, and proposed: "internal audit is a items independent, and objective of guarantee and advisory activities, its purpose is increased value and improved organization of business, through system of method, evaluation and improved risk management, and control and management process of effect, help organization achieved its target. "China and the United Kingdom have different socio-political and economic system, and internal audits of business contents and organizational aspects of difference. First, production and development of internal audit United Kingdom had existed since the 11-12 century Guild, 1-4 meetings to be held every year, its rules of procedure, including the election of Directors and Auditors. Is the Guild's executive organ of the Council, it must be called out when the Association bank accounts submitted to the auditor for review. Auditors review focused on governing role as trustee to deal with economic business integrity, reliability. United Kingdom of modern internal auditing was developed after in the 1940 of the 20th century, 1948 United Kingdom in London set up a branch of the International Institute of Internal Auditors, namely United Kingdom Institute of internal auditors. Contributed significantly to the establishment of the Association United Kingdom development of internal audit, as of February 1991, has more than more than 3,000 members. By contrast, although internal audit started late in China, but the speed of development. Before the establishment of the National Audit Office of China, in July 1983, the State Council of China has issued a document to establish and perfect internal audit issues. On August 29, 1985, China's State Council issued the provisional regulations on auditing work. On December 5 of that year, the Audit Commission published the regulations on internal audit work, this provision as the legal basis for China's internal auditing. In July 1987, was transmitted by the State Council and the China National Audit Office report on strengthening the work of the internal audit, greatly accelerated the speed of internal audit organization form. In 1994, China promulgated the People's Republic of China Law on audit, the internal audit law to affirm, define their legal status. In 1995 and the Audit Commission published the regulations on internal audit, the internal audit was further specific provisions. At the end of 1999, China had established more than more than 90,000 of internal audit bodies, formed, including by regions, sectors and enterprises is composed of a complete internal audit system. China and the United Kingdom established the internal audit department's motivation is different, China is in the early development of internal auditing States require companies to establish audit regimes, with the role of internal audit is recognized gradually, enterprises transition from passive to active. By contrast, the United Kingdom has more than 25% of the enterprise's internal auditing Department has a history of more than 30 years, Enterprise the motives and reasons of the establishment of the internal audit department the main demands from the Government, under the influence of Government, public and semi public enterprise audit to be much larger than the average enterprise. In addition, the Board is a member of the Audit Committee and external audit requirements have important effects. Second, internal audit United Kingdom offers three kinds of internal audit: set by the internal auditing organization audits, Union City and the social forces to conduct the audit. The three forms each have their advantages and disadvantages, but mainly to internal audit the audit organization set, its advantages are: to ensure that auditors ' loyalty to the Organization, protecting the interests of entire organizations and stakeholders, familiar with the goals and needs of your organization. Joint audits are well reflected the organizational independence of internal audit, but on loyalty and confidentiality aspects of this issue. In order to effectively carry out internal audits, United Kingdom also provided for personnel duties, these include: the internal auditor or Manager job duties, responsibilities of the Internal Audit Division, contract auditor's responsibilities and so on. As China's positioning in the internal audit Department of the unit, mainly responsible for the leadership of this Department, given the internal auditing Department a higher status, but because the main person in charge is not a very specific concept, therefore, in practice the internal audit body setting appears in many forms. 1, the Audit Committee is responsible for. Many companies have audit committees, the Audit Commission is the highest decision-making body of enterprise internal audit is responsible for auditing regulations, review the annual audit plan, decision important audit matters, etc. This is a collective leadership of internal audit organization. Some large enterprises and enterprise groups in China, the use of such forms. 2, the President or the Board of Directors. Internal Audit Department the direction of the Board of Directors, and reports to the Board of Directors. This form is more to strengthen its independence, so most are joint-stock companies. 3, the General Manager is responsible for. Internal audit-departments may only engage in regular internal audits, and the economic responsibilities of General Manager and management lacks a strong position, and maintained a strong sense of independence. Is set out in the regulations on the status of internal audit in China, organizing higher status, independent; United Kingdom organization status of internal audits and by China, is naturally formed in the internal audit development process, the differences associated with the different social and economic systems. United Kingdom about one-third of the corporate internal audit department the rank of CEO, Chairman of the Board other than the managers report, when corporate revenues bigger, objects, the greater the difference of internal audit reports, many enterprises of enterprise internal audit as a management consultant, thinks it has the functions of corporate governance. Internal Audit Department in developing the audit plan will seek the views of the Department and audit guidelines of the work, three-fourths enterprises, between internal audit and external audit have a close business relationship.

結果 (英文) 2:

Comparison on the internal audit system of
many major countries and regions, internal audit and civil audit, government audit has become an important part of the social economy audit activities. The nature of the internal audit is divided into two categories, namely ownership and management of production arising from accountability relationship. In 2000, the IIA in on the "job description", "Code of Ethics" and "practice standard" in many studies conducted on the basis, and pointed out: "Internal auditing is an independent, objective assurance and consulting activity, which aims to add value and improve the organization's operations, by the method of the system, the effect of the evaluation and improvement of risk management, control, and management processes, helping organizations to achieve their objectives. "China and Britain have different socio-political and economic system, thus internal audit services and other aspects of the content and organization of their own differences.
First, the emergence and development of internal audit
since the 11-12 century British presence guild, on average 1-4 times per year to convene the meeting, its rules of procedure including elected members and auditors. The Council is the executive organ of the guild, it must always be outside when the church out of the guild will be submitted to the auditors to review the accounts. Key auditors review is the governing role as trustee to deal with the economic and business aspects of honesty and reliability.
Britain's modern internal audit is developed after the 1940s, in 1948 the British established a branch in London, IIA, namely the British Institute of Internal Auditors. The establishment of the association greatly promoted the development of the British internal audit, ended in February 1991, it has more than 3,000 members.
In contrast, although China's internal audit started late, but rapid development. Prior to the establishment of China's National Audit Office, China's State Council in July 1983 and it has issued a document proposed the establishment of a sound internal audit issues. August 29, 1985 China's State Council issued the "Provisional Regulations on audit work." 5 December the same year, the Audit Commission issued "a number of provisions on internal audit work," this has become the legal basis for China to carry out the provisions of internal audit. July 1987 Chinese State Council has forwarded the "Audit Commission report on the strengthening of internal audit work," greatly accelerated the rate of formation of internal audit. 1994 China promulgated the "People's Republic of China Audit" internal audit legal form to be sure, a clear legal status. 1995 Audit also issued "on the internal audit requirements," the internal audit was further specific provisions.
At the end of 1999, China had established internal audit of about more than 90,000, including the formation of relatively complete by the regions, departments and enterprises consisting of internal audit system.
Dynamic China and the United Kingdom each establish an internal audit department because of different initial development is China's internal audit requires companies to establish a national auditing system, as the internal audit function to gradually be recognized, companies shift from a passive state to an active state. By contrast, Britain has more than 30-year history of more than 25% of the company's internal audit department, the establishment of corporate internal audit department motives and reasons mainly from the Government's request, the affected government requirements for public and semi- audit of public enterprises is much greater than the average business. In addition, there are also an important influence on the requirements of the audit committee of the board of directors and external auditors belongs.
Second, the internal audit
of the UK, there are three forms of internal audit: audit organization set up by the internal audit, Union City meter and audited by social forces. These three forms have their advantages and disadvantages, but the company's internal audit organization to audit the main set, its advantages are: to ensure loyalty to the organization's auditors, safeguard the interests of the entire organization and stakeholders, and are familiar with the organization's goals and We need to wait. Although joint audits to better reflect the independence of the internal audit organization, but there is a problem of integrity, confidentiality and so on.
In order to effectively carry out the internal audit work, the United Kingdom also be provided for all categories of personnel on duty, these responsibilities include: internal auditors or manager duties, internal auditors duties, responsibilities, and so the contract auditor.
Because of the internal audit department China located in the unit, the department is mainly responsible for the leadership, given the higher status of internal audit department, but not as the main person responsible for a very specific notion, therefore, in practice, internal audit agency Set to appear in many forms.
1, is responsible for the audit committee. Many companies have the Audit Committee, the Audit Committee is the highest decision making body of internal audit work, responsible for developing the audit regulations, review the annual audit plan, decide important audit matters. This is an internal audit organization of a collective leadership. Some of China's large enterprises and enterprise groups to use more of this form.
2, responsible for the chairman or the board. The internal audit department under the leadership of the board of directors, and to report to its board of directors. This form have more to strengthen their independence, so most are joint-stock enterprises to adopt.
3, responsible for the general manager. Internal Audit - Department can only engage in routine internal audit work, while the general manager of financial responsibility and lack of effective management behavior status, and maintain a strong independence.
China's position is that the internal audit regulations established by the higher organizational status, independence stronger; organizational status of internal auditing Britain, unlike China, is in the process of development of internal audit naturally formed, this difference was mainly social and economic system Different related. About one-third of British companies rank as the internal audit department managers report other CEO, chairman of the board outside, when the larger-scale enterprises operating income, the object of the internal audit report, the greater the differences, many companies will be internal Audit regarded as business management consultant, believes it has the functions of corporate governance. Internal audit departments in the audit plan will seek the views of various departments, and will engage in the work of auditing standards other than those specified, three-quarters of companies have a close business relationship between the internal and external audit.

結果 (英文) 3:

in English and Chinese internal audit system of many major countries and regions, internal audit and the folk audit, government audit become an important part of the economic and social audit activities. The nature of internal audit is divided into two categories, that is, the relationship between the ownership of production data and the management of the right of management. In 2000, the International Institute of internal auditors in the "responsibility of the", "professional ethics" and "substantive standards" on the basis of many studies, and put forward: "internal audit is an independent, objective assurance and consulting activities, its purpose is to increase the value and improve the organization's management, through the system,Evaluate and improve the effectiveness of risk management, control and management processes, and help organizations achieve their goals." China and Britain have different social and political economic system, so the internal audit of the business content and organization form, etc..

the generation and development of internal audit in Britain since the 11 - 12 century there was a guild average every year to held 1 - 4 meeting, the content of procedure including elected directors and auditors. The Council is the executive organ of the guild, it must always call the guild accounts submitted to the auditors to review.The focus of the audit staff review is to deal with the economic and operational aspects of honesty, reliability, as trustee of the board of directors. The modern internal audit in the UK is developed in 1948, and in 1940s the United Kingdom established a branch of the International Association of internal auditors in London. The establishment of the association has greatly promoted the development of internal audit in the United Kingdom, as of February 1991, has more than 3 members. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's national audit office,China's State Council issued a document in July 1983 to establish and improve the internal audit issues. China's State Council issued the "Provisional Regulations on audit work" in August 29, 1985. In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. In July 1987, the office of the State Council of China and the office of the State Council transmitted the report of the Audit Commission on strengthening internal audit work, which greatly accelerated the speed of the formation of internal audit institutions. In 1994, China promulgated the "people's Republic of China Audit Law", the internal audit in the form of law to be sure,