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中英内部审计制度的比较2004-11-01 在世界各个主要国家和地区，
中英内部审计制度的比较
2004-11-01
在世界各个主要国家和地区，内部审计与民间审计、政府审计鼎足而立、并驾齐驱，成为社会经济中审计活动的一个重要组成部分。内部审计的本质仍出于“两权分离”，即生产资料所有权与管理权分离而产生的受托责任关系。2000年6月，国际内部审计师协会在对《职责说明》、《职业道德准则》和《实务标准》所进行的多次研究的基础上提出：“内部审计是一项独立、客观的保证和咨询活动，其目的在于增加价值和改进组织的经营，它通过系统的方法，评价和改进风险管理、控制和管理过程的效果，帮助组织实现其目标。”中英两国有不同的社会政治经济制度，因而在内部审计的业务内容和组织形式等方面各有独特之处。
一、内部审计的产生与发展
英国自11—12世纪起就存在行会，每个行会一年要召开1—4次总会，议事内容包括选举产生理事和审计人员。理事会是行会的执行机关，它必须在召外总会之时将行会账户提交出来供审计人员审查。审计人员审查的重点是作为受托人的理事在处理经济业务方面的诚实性。
英国的现代内部审计是在20世纪40年代以后发展起来的，1948年英国在伦敦成立了国际内部审计师协会的分会，即英国内部审计师协会。该协会的成立大大促进了英国内部审计的发展，截至1991年2月止，已有3640名会员。
相比之下，我国内部审计起步较晚，但发展速度很快。在国家审计署成立之前，国务院于1983年7月曾发文提出建立和健全部门、单位的内部审计问题。 1985年8月29日国务院发布《关于审计工作的暂行规定》。同年12月5日，审计署发布《关于内部审计工作的若干规定》，此项规定成为我国开展内部审计的法律依据。1987年7月国务院办公厅又转发了《审计署关于加强内部审计工作的报告》，大大加快了内部审计机构组建的速度。1994年我国颁布《中华人民共和国审计法》，将内部审计以法律形式予以肯定，明确了其法律地位。 1995年审计署又发布《关于内部审计工作的规定》，对内部审计作了进一步具体规定
到1999年底，我国共建立了内部审计机构9万多个，配备内部审七十人员24万之多，形成了包括由地区、部门和企事业单位组成的较为完整的内部审计体系。
可以看出，中英两国设立内部审计部门的动因不同，我国内部审计发展的初期是国家要求企业建立审计制度，企业处于“要我建”的被动状态：随着内部审计的作用逐渐被认识，企业从“要我建”的被动状态转变为“我要建”的主动状态。相比之下，英国有25％以上的企业的内部审计部门已有30年以上的历史，企业设立内部审计部门的动因主要来自政府的要求，公营及半公营企业受政府要求的影响比一般企业要大得多。此外，董事会所属的审计委员会和外部审计的要求也有重要的影响。
二、内部审计机构
英国内部审计的形式有三种：由公司内部设置的审计组织进行审计、联合市计和由社会力量进行审计。这三种形式各有其优缺点，但仍以第一种为主，其优点是：能够保证审计人员对组织的忠诚，维护整个组织的利益，熟悉组织的目标和需要等。联合审计虽较好地体现了内部审计组织的独立性，但在忠诚、保密等方面存在问题。
为了有效地开展内部审计工作，英国还就各类人员的职责加以规定，这些职责包括：内部审计师或经理的工作职责，内部审计师职责，合同审计师职责等等。
由于我国把内部审计部门定位于本单位、本部门主要负责人领导，赋予了内部审计部门较高的地位，但由于主要负责人并不是一个很具体的概念，因此，在实践中内部审计机构的设置就出现了多种形式。
1、对审计委员会负责。采用这一形式的企业都设有审计委员会，审计委员会是企业内部审计工作的最高决策机构，负责制定审计工作的规章制度，审核年度审计计划，决定重要的审计事项等。这是一种集体领导的内部审计组织形式。我国一些大型企业和企业集团多采用此种形式。
2、对董事长或董事会负责。内部审计部门受董事会的领导，并向其报告工作。这种形式有较强的独立性，因此大多被股份制企业采用。
3、对总经理负责。此种形式的独立性相对第二种要差一些，内部审计—部门只能从事日常的内部审计工作，而对总经理的经济责任和经营行为缺乏有力的地位，并保持了较强的独立性。
我国内部审计的地位是法规所确立的，组织地位较高，独立性较强；英国内部审计的组织地位与我国不同，是在内部审计发展过程中自然形成的，这一差异主要与社会经济制度的不同有关。另外，英国有三分之一的企业内部审计部门还要为CEO，董事长以外的其他经营管理者报告，企业营业收入的规模越大，对内部审计报告对象的分歧就越大，大多数企业将内部审计视作企业的管理顾问，认为其具有管理咨询的职能。内部审计部门在制定审计计划时都会征求业务管理部门的意见，并且会从事审计准则规定之外的工作，有四分之三的企业，内部审计与外部审计之间有密切的业务关系。
三、内部审计的内容
英国内部审计的工作内容主要包括：
1、公司审计，其目标是保证管理系统的有效运行。包括：内部控制的广度和深度是否恰当，成本耗费是否有效，是否合理运用内部控制。具体内容有：公司计划、资本成本、现金管理、人力资源管理和股票交易。公司审计是英国内部审计的一项重要业务。
2、财务安全性审计。其首要目标是保证企业的资源得到充分的保护和控制。内容包括：资产确认及符合性测试、债权审计、流动负债审计、长期负债和或有负债审计等。
3、经营审计，英国的经营审计是对企业整个经营过程中的经济性、效率性和效果性进行审计。经济性是衡量投入的标准；效率性是衡量投入与产出关系的标准：效果性是衡量产出的标准。
其余还有制度评价与遵循，合同审计，信息管理审计和计算机安全性审计。由此可见，英国内部审计所涉及的领域是非常广泛、全面的。
我国内部审计的内容主要有：
1、财务收支审计。其目的是对财务活动的合规性、合法性以及会计记录和报表所提供资料的真实性和可靠性做出判断。所涉及的内容有：检查会计资料及其有关经济信息的真实、正确、合规；检查财产和资金的安全与完整：检查会计控制的适用、有效与健全：检查经济业务、经济合同、财务收支的合法与合理。
2、经济效益审计。它是指评价所审项目是否经过慎重的选择，并评价其经济效益的高低，提供措施和办法，以提高该项目的经济效益。其所涉及内容有：检查和评价企业的内部控制制度是否适用、健全、有效；检查、评价和监督各部门、单位履行其职责，提高效能，实现目标；为企业领导反馈信息，提供咨询，协助决策。
此外，我国一些企业的内部审计部门还开展了形式独特的经济责任审计、它是对企业的经营者向企业的投资者承担的责任，以及生产经营负责人向企业承担的责任的履行情况的审计。这种审计形式具有较大的发展潜力。
在审计实践中，中英两国的内部审计部门在具体审计内容上存在一些差异，主要表现在：
1、英国强调检查内部控制系统，评价内部控制系统是否适当、是否有效，是否有助于实现特定的经营管理目标、方针和政策，并通过对内部控制系统的调整，来纠正或防止错弊的发生。我国因基础较差，以内部控制系统为基础的审计尚未充分开展。
2、在财务审计方面，英国侧重通过对财务、会计及有关报告的控制制度的检查和评价，来测试财务报表及其他报告资料是否可靠。我国内部审计则侧重以直接方法来确定财务报表及其他报告资料的可靠性。
3、在经营审计方面，英国以对有关经营业务的内部控制系统的检查和评价为重点，来提高经营业务的有效性。我国内部审计一般不以内部控制系统为重点，而是以对有关经济指标的分析为线索，对业务事项进行比较详细的分析。
四、内部审计的职业组织和内部审计人员
英国内部审计师协会是英国和爱尔兰的一个专业机构，成立于1948年，是国际内部审计师协会的分会。该协会对促进英国内部审计职业的发展发挥了重要作用。它曾经制定了一套普遍运用的内部审计准则和自己的考试制度以及会员注册程序，还成立了EDP协会，从而有助于内部审计人员及时适应新的环境。英国内部审计师协会对内部审计人员的录用和培训非常重视并有明确的要求：内部审计师主管应建立一套能付诸实施的录用和培训内部审计机构工作人员的程序。这些都为内部审计组织的发展和内部审计人员适应新的审计环境创造了良好的条件。
为了促进内部审计职业的发展，我国于1987年成立了内部审计学会。迄今为止，十多个省市和二十多个行业、部门成立了内部审计学会。1987年我国内部审计学会加入了国际内部审计师协会(IIA)，并在97年与IIA签订协议，把国际注册内部审计师考试引入我国，这将有利于我国造就具有国际水平的内部审计队伍。
总的来看，我国内部审计起步晚，但发展快，短短十多年中，内部审计人员已发展为24万之众。内部审计的迅速崛起，为我国的社会经济发展发挥了积极作用。我国内部审计工作已经逐步走向法律化、制度化、规范化和稳步发展的道路。但同时也应承认，我国内部审计在各个地区的发展水平是很不平衡的。
通过以上对中英两国内部审计制度的比较不难看出，中英审计界对内部审计存在着不同认识，两国各个部门和企业事业单位对内部审计的做法也不相同，但是通过比较才能了解自身不足，从而努力改进以加快我国内部审计事业的发展。
2004-11-01
在世界各个主要国家和地区，内部审计与民间审计、政府审计鼎足而立、并驾齐驱，成为社会经济中审计活动的一个重要组成部分。内部审计的本质仍出于“两权分离”，即生产资料所有权与管理权分离而产生的受托责任关系。2000年6月，国际内部审计师协会在对《职责说明》、《职业道德准则》和《实务标准》所进行的多次研究的基础上提出：“内部审计是一项独立、客观的保证和咨询活动，其目的在于增加价值和改进组织的经营，它通过系统的方法，评价和改进风险管理、控制和管理过程的效果，帮助组织实现其目标。”中英两国有不同的社会政治经济制度，因而在内部审计的业务内容和组织形式等方面各有独特之处。
一、内部审计的产生与发展
英国自11—12世纪起就存在行会，每个行会一年要召开1—4次总会，议事内容包括选举产生理事和审计人员。理事会是行会的执行机关，它必须在召外总会之时将行会账户提交出来供审计人员审查。审计人员审查的重点是作为受托人的理事在处理经济业务方面的诚实性。
英国的现代内部审计是在20世纪40年代以后发展起来的，1948年英国在伦敦成立了国际内部审计师协会的分会，即英国内部审计师协会。该协会的成立大大促进了英国内部审计的发展，截至1991年2月止，已有3640名会员。
相比之下，我国内部审计起步较晚，但发展速度很快。在国家审计署成立之前，国务院于1983年7月曾发文提出建立和健全部门、单位的内部审计问题。 1985年8月29日国务院发布《关于审计工作的暂行规定》。同年12月5日，审计署发布《关于内部审计工作的若干规定》，此项规定成为我国开展内部审计的法律依据。1987年7月国务院办公厅又转发了《审计署关于加强内部审计工作的报告》，大大加快了内部审计机构组建的速度。1994年我国颁布《中华人民共和国审计法》，将内部审计以法律形式予以肯定，明确了其法律地位。 1995年审计署又发布《关于内部审计工作的规定》，对内部审计作了进一步具体规定
到1999年底，我国共建立了内部审计机构9万多个，配备内部审七十人员24万之多，形成了包括由地区、部门和企事业单位组成的较为完整的内部审计体系。
可以看出，中英两国设立内部审计部门的动因不同，我国内部审计发展的初期是国家要求企业建立审计制度，企业处于“要我建”的被动状态：随着内部审计的作用逐渐被认识，企业从“要我建”的被动状态转变为“我要建”的主动状态。相比之下，英国有25％以上的企业的内部审计部门已有30年以上的历史，企业设立内部审计部门的动因主要来自政府的要求，公营及半公营企业受政府要求的影响比一般企业要大得多。此外，董事会所属的审计委员会和外部审计的要求也有重要的影响。
二、内部审计机构
英国内部审计的形式有三种：由公司内部设置的审计组织进行审计、联合市计和由社会力量进行审计。这三种形式各有其优缺点，但仍以第一种为主，其优点是：能够保证审计人员对组织的忠诚，维护整个组织的利益，熟悉组织的目标和需要等。联合审计虽较好地体现了内部审计组织的独立性，但在忠诚、保密等方面存在问题。
为了有效地开展内部审计工作，英国还就各类人员的职责加以规定，这些职责包括：内部审计师或经理的工作职责，内部审计师职责，合同审计师职责等等。
由于我国把内部审计部门定位于本单位、本部门主要负责人领导，赋予了内部审计部门较高的地位，但由于主要负责人并不是一个很具体的概念，因此，在实践中内部审计机构的设置就出现了多种形式。
1、对审计委员会负责。采用这一形式的企业都设有审计委员会，审计委员会是企业内部审计工作的最高决策机构，负责制定审计工作的规章制度，审核年度审计计划，决定重要的审计事项等。这是一种集体领导的内部审计组织形式。我国一些大型企业和企业集团多采用此种形式。
2、对董事长或董事会负责。内部审计部门受董事会的领导，并向其报告工作。这种形式有较强的独立性，因此大多被股份制企业采用。
3、对总经理负责。此种形式的独立性相对第二种要差一些，内部审计—部门只能从事日常的内部审计工作，而对总经理的经济责任和经营行为缺乏有力的地位，并保持了较强的独立性。
我国内部审计的地位是法规所确立的，组织地位较高，独立性较强；英国内部审计的组织地位与我国不同，是在内部审计发展过程中自然形成的，这一差异主要与社会经济制度的不同有关。另外，英国有三分之一的企业内部审计部门还要为CEO，董事长以外的其他经营管理者报告，企业营业收入的规模越大，对内部审计报告对象的分歧就越大，大多数企业将内部审计视作企业的管理顾问，认为其具有管理咨询的职能。内部审计部门在制定审计计划时都会征求业务管理部门的意见，并且会从事审计准则规定之外的工作，有四分之三的企业，内部审计与外部审计之间有密切的业务关系。
三、内部审计的内容
英国内部审计的工作内容主要包括：
1、公司审计，其目标是保证管理系统的有效运行。包括：内部控制的广度和深度是否恰当，成本耗费是否有效，是否合理运用内部控制。具体内容有：公司计划、资本成本、现金管理、人力资源管理和股票交易。公司审计是英国内部审计的一项重要业务。
2、财务安全性审计。其首要目标是保证企业的资源得到充分的保护和控制。内容包括：资产确认及符合性测试、债权审计、流动负债审计、长期负债和或有负债审计等。
3、经营审计，英国的经营审计是对企业整个经营过程中的经济性、效率性和效果性进行审计。经济性是衡量投入的标准；效率性是衡量投入与产出关系的标准：效果性是衡量产出的标准。
其余还有制度评价与遵循，合同审计，信息管理审计和计算机安全性审计。由此可见，英国内部审计所涉及的领域是非常广泛、全面的。
我国内部审计的内容主要有：
1、财务收支审计。其目的是对财务活动的合规性、合法性以及会计记录和报表所提供资料的真实性和可靠性做出判断。所涉及的内容有：检查会计资料及其有关经济信息的真实、正确、合规；检查财产和资金的安全与完整：检查会计控制的适用、有效与健全：检查经济业务、经济合同、财务收支的合法与合理。
2、经济效益审计。它是指评价所审项目是否经过慎重的选择，并评价其经济效益的高低，提供措施和办法，以提高该项目的经济效益。其所涉及内容有：检查和评价企业的内部控制制度是否适用、健全、有效；检查、评价和监督各部门、单位履行其职责，提高效能，实现目标；为企业领导反馈信息，提供咨询，协助决策。
此外，我国一些企业的内部审计部门还开展了形式独特的经济责任审计、它是对企业的经营者向企业的投资者承担的责任，以及生产经营负责人向企业承担的责任的履行情况的审计。这种审计形式具有较大的发展潜力。
在审计实践中，中英两国的内部审计部门在具体审计内容上存在一些差异，主要表现在：
1、英国强调检查内部控制系统，评价内部控制系统是否适当、是否有效，是否有助于实现特定的经营管理目标、方针和政策，并通过对内部控制系统的调整，来纠正或防止错弊的发生。我国因基础较差，以内部控制系统为基础的审计尚未充分开展。
2、在财务审计方面，英国侧重通过对财务、会计及有关报告的控制制度的检查和评价，来测试财务报表及其他报告资料是否可靠。我国内部审计则侧重以直接方法来确定财务报表及其他报告资料的可靠性。
3、在经营审计方面，英国以对有关经营业务的内部控制系统的检查和评价为重点，来提高经营业务的有效性。我国内部审计一般不以内部控制系统为重点，而是以对有关经济指标的分析为线索，对业务事项进行比较详细的分析。
四、内部审计的职业组织和内部审计人员
英国内部审计师协会是英国和爱尔兰的一个专业机构，成立于1948年，是国际内部审计师协会的分会。该协会对促进英国内部审计职业的发展发挥了重要作用。它曾经制定了一套普遍运用的内部审计准则和自己的考试制度以及会员注册程序，还成立了EDP协会，从而有助于内部审计人员及时适应新的环境。英国内部审计师协会对内部审计人员的录用和培训非常重视并有明确的要求：内部审计师主管应建立一套能付诸实施的录用和培训内部审计机构工作人员的程序。这些都为内部审计组织的发展和内部审计人员适应新的审计环境创造了良好的条件。
为了促进内部审计职业的发展，我国于1987年成立了内部审计学会。迄今为止，十多个省市和二十多个行业、部门成立了内部审计学会。1987年我国内部审计学会加入了国际内部审计师协会(IIA)，并在97年与IIA签订协议，把国际注册内部审计师考试引入我国，这将有利于我国造就具有国际水平的内部审计队伍。
总的来看，我国内部审计起步晚，但发展快，短短十多年中，内部审计人员已发展为24万之众。内部审计的迅速崛起，为我国的社会经济发展发挥了积极作用。我国内部审计工作已经逐步走向法律化、制度化、规范化和稳步发展的道路。但同时也应承认，我国内部审计在各个地区的发展水平是很不平衡的。
通过以上对中英两国内部审计制度的比较不难看出，中英审计界对内部审计存在着不同认识，两国各个部门和企业事业单位对内部审计的做法也不相同，但是通过比较才能了解自身不足，从而努力改进以加快我国内部审计事业的发展。
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The joint internal audit systemThe year 2004-11-01 In each of the major countries and regions of the world, civil audit and internal audit, the Government audit stands, hand, becoming an important part of the audit activities in the social economy. The nature of internal audit for "the separation of ownership", that is, arising from the separation of ownership and management accountability. June 2000, international internal audit division Association in on duties description, and ethics guidelines and practice standard by for of times research of based Shang proposed: "internal audit is a items independent, and objective of guarantee and advisory activities, its purpose is increased value and improved organization of business, it through system of method, evaluation and improved risk management, and control and management process of effect, help organization achieved its target. "Britain and China have different social, political and economic systems, thus in internal audits of business content and form each have unique features. First, production and development of internal audit United Kingdom had existed since the 11-12 century Guild, Guild 1-4 always held a year, rules of procedure of the content 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 account submitted for review by the auditor. Auditors review focused on governing as trustee in dealing with economic and business integrity. 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, had 3,640 members. By contrast, internal audit started late in China, but the speed of development. Before the establishment of the National Audit Office, in July 1983, the State Council has issued a paper and the sound Department, the internal audit issues. On August 29, 1985, the State Council issued the provisional regulations on auditing. On December 5 of that year, the Audit Commission published the regulations on internal audit work, and this provision became the legal basis for the internal audit. In July 1987, was transmitted by the State Council and the work of the Audit Commission on the strengthening of the internal audit report, greatly accelerated the speed of internal audit organization form. In 1994, China promulgated the People's Republic of China Law on audit and internal audit for the law to be sure, define their legal status. In 1995 and the Audit Commission published the regulations on internal audit, the internal audit was further specific provisions By the end of 1999, China has established the internal auditing body over more than 90,000, with 70 personnel as much as 240,000, formed, including by regions, sectors and enterprises is composed of a complete internal audit system. 可以看出，中英两国设立内部审计部门的动因不同，我国内部审计发展的初期是国家要求企业建立审计制度，企业处于“要我建”的被动状态：随着内部审计的作用逐渐被认识，企业从“要我建”的被动状态转变为“我要建”的主动状态。相比之下，英国有25％以上的企业的内部审计部门已有30年以上的历史，企业设立内部审计部门的动因主要来自政府的要求，公营及半公营企业受政府要求的影响比一般企业要大得多。此外，董事会所属的审计委员会和外部审计的要求也有重要的影响。 二、内部审计机构 英国内部审计的形式有三种：由公司内部设置的审计组织进行审计、联合市计和由社会力量进行审计。这三种形式各有其优缺点，但仍以第一种为主，其优点是：能够保证审计人员对组织的忠诚，维护整个组织的利益，熟悉组织的目标和需要等。联合审计虽较好地体现了内部审计组织的独立性，但在忠诚、保密等方面存在问题。 为了有效地开展内部审计工作，英国还就各类人员的职责加以规定，这些职责包括：内部审计师或经理的工作职责，内部审计师职责，合同审计师职责等等。 由于我国把内部审计部门定位于本单位、本部门主要负责人领导，赋予了内部审计部门较高的地位，但由于主要负责人并不是一个很具体的概念，因此，在实践中内部审计机构的设置就出现了多种形式。 1、对审计委员会负责。采用这一形式的企业都设有审计委员会，审计委员会是企业内部审计工作的最高决策机构，负责制定审计工作的规章制度，审核年度审计计划，决定重要的审计事项等。这是一种集体领导的内部审计组织形式。我国一些大型企业和企业集团多采用此种形式。 2、对董事长或董事会负责。内部审计部门受董事会的领导，并向其报告工作。这种形式有较强的独立性，因此大多被股份制企业采用。 3、对总经理负责。此种形式的独立性相对第二种要差一些，内部审计—部门只能从事日常的内部审计工作，而对总经理的经济责任和经营行为缺乏有力的地位，并保持了较强的独立性。 我国内部审计的地位是法规所确立的，组织地位较高，独立性较强；英国内部审计的组织地位与我国不同，是在内部审计发展过程中自然形成的，这一差异主要与社会经济制度的不同有关。另外，英国有三分之一的企业内部审计部门还要为CEO，董事长以外的其他经营管理者报告，企业营业收入的规模越大，对内部审计报告对象的分歧就越大，大多数企业将内部审计视作企业的管理顾问，认为其具有管理咨询的职能。内部审计部门在制定审计计划时都会征求业务管理部门的意见，并且会从事审计准则规定之外的工作，有四分之三的企业，内部审计与外部审计之间有密切的业务关系。 三、内部审计的内容 英国内部审计的工作内容主要包括： 1、公司审计，其目标是保证管理系统的有效运行。包括：内部控制的广度和深度是否恰当，成本耗费是否有效，是否合理运用内部控制。具体内容有：公司计划、资本成本、现金管理、人力资源管理和股票交易。公司审计是英国内部审计的一项重要业务。 2、财务安全性审计。其首要目标是保证企业的资源得到充分的保护和控制。内容包括：资产确认及符合性测试、债权审计、流动负债审计、长期负债和或有负债审计等。 3、经营审计，英国的经营审计是对企业整个经营过程中的经济性、效率性和效果性进行审计。经济性是衡量投入的标准；效率性是衡量投入与产出关系的标准：效果性是衡量产出的标准。 其余还有制度评价与遵循，合同审计，信息管理审计和计算机安全性审计。由此可见，英国内部审计所涉及的领域是非常广泛、全面的。 我国内部审计的内容主要有： 1、财务收支审计。其目的是对财务活动的合规性、合法性以及会计记录和报表所提供资料的真实性和可靠性做出判断。所涉及的内容有：检查会计资料及其有关经济信息的真实、正确、合规；检查财产和资金的安全与完整：检查会计控制的适用、有效与健全：检查经济业务、经济合同、财务收支的合法与合理。 2、经济效益审计。它是指评价所审项目是否经过慎重的选择，并评价其经济效益的高低，提供措施和办法，以提高该项目的经济效益。其所涉及内容有：检查和评价企业的内部控制制度是否适用、健全、有效；检查、评价和监督各部门、单位履行其职责，提高效能，实现目标；为企业领导反馈信息，提供咨询，协助决策。 此外，我国一些企业的内部审计部门还开展了形式独特的经济责任审计、它是对企业的经营者向企业的投资者承担的责任，以及生产经营负责人向企业承担的责任的履行情况的审计。这种审计形式具有较大的发展潜力。 在审计实践中，中英两国的内部审计部门在具体审计内容上存在一些差异，主要表现在： 1、英国强调检查内部控制系统，评价内部控制系统是否适当、是否有效，是否有助于实现特定的经营管理目标、方针和政策，并通过对内部控制系统的调整，来纠正或防止错弊的发生。我国因基础较差，以内部控制系统为基础的审计尚未充分开展。 2、在财务审计方面，英国侧重通过对财务、会计及有关报告的控制制度的检查和评价，来测试财务报表及其他报告资料是否可靠。我国内部审计则侧重以直接方法来确定财务报表及其他报告资料的可靠性。 3、在经营审计方面，英国以对有关经营业务的内部控制系统的检查和评价为重点，来提高经营业务的有效性。我国内部审计一般不以内部控制系统为重点，而是以对有关经济指标的分析为线索，对业务事项进行比较详细的分析。
四、内部审计的职业组织和内部审计人员
英国内部审计师协会是英国和爱尔兰的一个专业机构，成立于1948年，是国际内部审计师协会的分会。该协会对促进英国内部审计职业的发展发挥了重要作用。它曾经制定了一套普遍运用的内部审计准则和自己的考试制度以及会员注册程序，还成立了EDP协会，从而有助于内部审计人员及时适应新的环境。英国内部审计师协会对内部审计人员的录用和培训非常重视并有明确的要求：内部审计师主管应建立一套能付诸实施的录用和培训内部审计机构工作人员的程序。这些都为内部审计组织的发展和内部审计人员适应新的审计环境创造了良好的条件。
为了促进内部审计职业的发展，我国于1987年成立了内部审计学会。迄今为止，十多个省市和二十多个行业、部门成立了内部审计学会。1987年我国内部审计学会加入了国际内部审计师协会(IIA)，并在97年与IIA签订协议，把国际注册内部审计师考试引入我国，这将有利于我国造就具有国际水平的内部审计队伍。
总的来看，我国内部审计起步晚，但发展快，短短十多年中，内部审计人员已发展为24万之众。内部审计的迅速崛起，为我国的社会经济发展发挥了积极作用。我国内部审计工作已经逐步走向法律化、制度化、规范化和稳步发展的道路。但同时也应承认，我国内部审计在各个地区的发展水平是很不平衡的。
通过以上对中英两国内部审计制度的比较不难看出，中英审计界对内部审计存在着不同认识，两国各个部门和企业事业单位对内部审计的做法也不相同，但是通过比较才能了解自身不足，从而努力改进以加快我国内部审计事业的发展。
四、内部审计的职业组织和内部审计人员
英国内部审计师协会是英国和爱尔兰的一个专业机构，成立于1948年，是国际内部审计师协会的分会。该协会对促进英国内部审计职业的发展发挥了重要作用。它曾经制定了一套普遍运用的内部审计准则和自己的考试制度以及会员注册程序，还成立了EDP协会，从而有助于内部审计人员及时适应新的环境。英国内部审计师协会对内部审计人员的录用和培训非常重视并有明确的要求：内部审计师主管应建立一套能付诸实施的录用和培训内部审计机构工作人员的程序。这些都为内部审计组织的发展和内部审计人员适应新的审计环境创造了良好的条件。
为了促进内部审计职业的发展，我国于1987年成立了内部审计学会。迄今为止，十多个省市和二十多个行业、部门成立了内部审计学会。1987年我国内部审计学会加入了国际内部审计师协会(IIA)，并在97年与IIA签订协议，把国际注册内部审计师考试引入我国，这将有利于我国造就具有国际水平的内部审计队伍。
总的来看，我国内部审计起步晚，但发展快，短短十多年中，内部审计人员已发展为24万之众。内部审计的迅速崛起，为我国的社会经济发展发挥了积极作用。我国内部审计工作已经逐步走向法律化、制度化、规范化和稳步发展的道路。但同时也应承认，我国内部审计在各个地区的发展水平是很不平衡的。
通过以上对中英两国内部审计制度的比较不难看出，中英审计界对内部审计存在着不同认识，两国各个部门和企业事业单位对内部审计的做法也不相同，但是通过比较才能了解自身不足，从而努力改进以加快我国内部审计事业的发展。
正在翻譯中..
Comparison on internal audit system
2004-11-01
in all major countries and regions in the world, internal audit and civil audit, government audit separate categories, in parallel, to become an important part of the social economy audit activities. The nature of the internal audit is still out of "separation of ownership," the means of production separation of ownership and management accountability relationship arising. In June 2000, IIA on the basis of "job description", "Code of Ethics" and "practice standards" conducted several studies on the proposed: "Internal auditing is an independent, objective assurance and consulting activity, which aims to add value and improve the organization's operations, it is through a systematic approach to evaluate and improve risk management, the effect of control and management processes to help organizations achieve their goals. "ounce owned in different socio-political and economic system, Thus in business and other aspects of the content and organization of internal audit have unique.
First, the emergence and development of internal audit
since the 11-12 century British presence guilds, each guild held 1-4 times a year for a general meeting, including the election procedure of the 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 account for auditors review. Key auditors review is governing as trustee in dealing with economic business honesty.
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, more than 3640 members.
In contrast, China's internal audit started late, but rapid development. Prior to the establishment of the National Audit Office, the State Council in July 1983 and it has issued a document proposed the establishment of a sound department, Internal Audit units. August 29, 1985 the 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," the legal basis of this provision to carry out internal audits. In July 1987 the 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
to the end of 1999, China has established more than 90,000 internal audit, internal audit with as much as 240,000 seventy personnel, including the formation of relatively complete by the regions, departments and enterprises consisting of internal audit system.
As can be seen, the establishment of the Sino-British move due to the different internal audit department, the initial development of the internal audit is to require companies to establish a national auditing system, enterprises in the "want me to build" a passive state: With an internal audit function increasingly recognized, companies shift from "want me to build" passive state "I want to build," the active state. In contrast, the UK has been more than 30 years more than 25% of the company's internal audit department, corporate internal audit department set up moving due mainly from the government's request, the public and semi-public enterprises affected by government requirements than general business much greater. In addition, the requirements of the Audit Committee of the Board of Directors and the external auditors also belongs has an important influence.
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 still the first main advantages are: to ensure loyalty to the organization's auditors, safeguard the interests of the entire organization, familiar with the goals and needs of the organizations. Although joint audits to better reflect the independence of the internal audit organization, but there are problems in loyalty, 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 located in this 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. With this form of business has 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 report to work. This form has a strong independence, so most are joint-stock enterprises to adopt.
3, responsible for the general manager. This form of independence from the second to be worse, the internal audit - department of internal audit can only engage in daily work, while the general manager of financial responsibility and lack of effective management behavior status, and maintain a strong independence .
The status of internal audit is established by statute, higher organizational status, independence stronger; organizational status of internal auditing and of the United Kingdom is different in the internal audit process naturally formed, and this difference was mainly social and economic system Different related. In addition, a third of the British internal audit department also for CEO, managers report other than the chairman, the greater the scale of business income subject to internal audit reports, the greater the differences, the majority of enterprises internal audit deemed enterprise management consultant, believes it has a management consulting functions. Internal audit departments in the audit plan will seek the views of business administration, 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.
Third, the contents of internal audit
British internal audit work should include:
1, the company's audit, its objective is to ensure the effective operation of management systems. Including: the breadth and depth of the adequacy of internal controls, cost-consuming is valid, whether the rational use of internal controls. Specific content: the company plans, the cost of capital, cash management, human resources management and stock trading. Audit is an important business inside the UK audit.
2. Financial security audit. Its primary objective is to ensure that the enterprise's resources are fully protected and controlled. Contents include: asset recognition and compliance testing, debt audit, audit current liabilities, long-term liabilities and contingent liabilities auditing.
3, management audit, management audit is a British enterprise management process throughout the economy, efficiency and effectiveness of the audit. Economy is a measure of investment criteria; efficiency is a measure of the relationship between inputs and outputs of the standard: the effect is the measure of output.
Evaluation and follow the rest of the system as well, contract audit, information management audit and computer security audits. Thus, the British internal audit areas involved are very extensive and comprehensive.
The contents of the internal audit are:
1, the auditing. Its purpose is to provide financial activities of the compliance, legality and accounting recording and reporting data to judge the authenticity and reliability. What is involved are: real tests of the accounting data and relevant economic information, correct compliance; security and integrity of the property and funds of inspection: checking accounting controls applicable, effective and sound: Check the economic business, economic contracts, financial income lawful and reasonable branch.
2, economic auditing. It refers to evaluate whether the trial project through careful selection and evaluation of the level of its economic benefits, provide measures and approaches to improve the economic efficiency of the project. They involve contents are: inspection and evaluation of internal control systems of enterprises is applicable, robust and effective; inspection, evaluation and supervision of various departments and units to fulfill its responsibilities, improve efficiency, achieve goals; feedback information for the business leaders to provide advice, assistance decision making.
In addition, some of our corporate internal audit department also launched a unique form of economic responsibility audit, it is the responsibility of business operators to bear the business investor, and audit operations managers assume responsibility for production to enterprises of fulfillment . This audit form has a greater potential for development.
In the audit practice, Britain and China, there are some differences between the internal audit department on specific audit content, mainly in:
1, the United Kingdom emphasize check the internal control system, the evaluation of internal control systems are adequate, whether effective or help achieve specific management objectives, principles and policies and by adjusting the internal control systems, to correct or prevent the occurrence of Cuobi. Our foundation is poor due to the internal control system based audit has not been fully carried out.
2, in the financial audit, the UK focused through the financial, accounting and control systems related to the inspection and evaluation reports, to test whether the financial statements and other reports and reliable information. Our internal audit is focused on the direct way to determine the financial statements and other reports data reliability.
3, in the business audit, the British system of internal control relevant to the business of the inspection and evaluation as the focus, to improve the effectiveness of doing business. Our internal audit internal control systems generally do not focus on, but rather an analysis of the relevant economic indicators for clues on business matters more detailed analysis.
Fourth, the internal audit professional organizations and internal auditors
IIA UK and Ireland, a British professional organization, founded in 1948, is a branch of the IIA. The association for promoting the development of the internal audit profession Britain played an important role. It had developed a set of general guidelines for the use of internal audit and its own examination system and membership registration procedure, also established EDP Association, which helps internal auditors to promptly adapt to the new environment. British IIA for recruitment and training of internal audit staff very seriously and have clear requirements: internal auditors in charge shall establish recruitment procedures and internal audit staff can put into practice a set of training institutions. These are the internal audit organization development and internal auditors adapt to the new audit environment create a good condition.
In order to promote the development of the internal audit profession, learn of the establishment of an internal audit in 1987. To date, more than ten provinces and more than 20 industries, the department established the Institute of Internal Auditors. 1987 Internal Audit Society China's accession to the Institute of Internal Auditors (IIA), and signed an agreement with the IIA in 1997, the Internal Auditor exam was introduced to China, which will help to create an international standard of internal audit team.
Overall, our internal audit started late, but rapid development, just ten years, the internal audit staff has developed 24 million people. The rapid rise of internal audit, to China's social and economic development has played a positive role. Our internal audit work has been gradually legalized, institutionalized and standardized way, and steady development. But it should also be recognized that internal audit at the level of development of various regions is very uneven.
Britain and China Through the above comparison of the internal audit system is not difficult to see that the auditing profession in Britain to recognize the existence of different internal audit, two departments, enterprises and institutions for internal audit practice is not the same, but in order to understand their own by comparison insufficient, thereby to accelerate the development of China's efforts to improve internal audit career.
2004-11-01
in all major countries and regions in the world, internal audit and civil audit, government audit separate categories, in parallel, to become an important part of the social economy audit activities. The nature of the internal audit is still out of "separation of ownership," the means of production separation of ownership and management accountability relationship arising. In June 2000, IIA on the basis of "job description", "Code of Ethics" and "practice standards" conducted several studies on the proposed: "Internal auditing is an independent, objective assurance and consulting activity, which aims to add value and improve the organization's operations, it is through a systematic approach to evaluate and improve risk management, the effect of control and management processes to help organizations achieve their goals. "ounce owned in different socio-political and economic system, Thus in business and other aspects of the content and organization of internal audit have unique.
First, the emergence and development of internal audit
since the 11-12 century British presence guilds, each guild held 1-4 times a year for a general meeting, including the election procedure of the 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 account for auditors review. Key auditors review is governing as trustee in dealing with economic business honesty.
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, more than 3640 members.
In contrast, China's internal audit started late, but rapid development. Prior to the establishment of the National Audit Office, the State Council in July 1983 and it has issued a document proposed the establishment of a sound department, Internal Audit units. August 29, 1985 the 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," the legal basis of this provision to carry out internal audits. In July 1987 the 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
to the end of 1999, China has established more than 90,000 internal audit, internal audit with as much as 240,000 seventy personnel, including the formation of relatively complete by the regions, departments and enterprises consisting of internal audit system.
As can be seen, the establishment of the Sino-British move due to the different internal audit department, the initial development of the internal audit is to require companies to establish a national auditing system, enterprises in the "want me to build" a passive state: With an internal audit function increasingly recognized, companies shift from "want me to build" passive state "I want to build," the active state. In contrast, the UK has been more than 30 years more than 25% of the company's internal audit department, corporate internal audit department set up moving due mainly from the government's request, the public and semi-public enterprises affected by government requirements than general business much greater. In addition, the requirements of the Audit Committee of the Board of Directors and the external auditors also belongs has an important influence.
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 still the first main advantages are: to ensure loyalty to the organization's auditors, safeguard the interests of the entire organization, familiar with the goals and needs of the organizations. Although joint audits to better reflect the independence of the internal audit organization, but there are problems in loyalty, 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 located in this 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. With this form of business has 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 report to work. This form has a strong independence, so most are joint-stock enterprises to adopt.
3, responsible for the general manager. This form of independence from the second to be worse, the internal audit - department of internal audit can only engage in daily work, while the general manager of financial responsibility and lack of effective management behavior status, and maintain a strong independence .
The status of internal audit is established by statute, higher organizational status, independence stronger; organizational status of internal auditing and of the United Kingdom is different in the internal audit process naturally formed, and this difference was mainly social and economic system Different related. In addition, a third of the British internal audit department also for CEO, managers report other than the chairman, the greater the scale of business income subject to internal audit reports, the greater the differences, the majority of enterprises internal audit deemed enterprise management consultant, believes it has a management consulting functions. Internal audit departments in the audit plan will seek the views of business administration, 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.
Third, the contents of internal audit
British internal audit work should include:
1, the company's audit, its objective is to ensure the effective operation of management systems. Including: the breadth and depth of the adequacy of internal controls, cost-consuming is valid, whether the rational use of internal controls. Specific content: the company plans, the cost of capital, cash management, human resources management and stock trading. Audit is an important business inside the UK audit.
2. Financial security audit. Its primary objective is to ensure that the enterprise's resources are fully protected and controlled. Contents include: asset recognition and compliance testing, debt audit, audit current liabilities, long-term liabilities and contingent liabilities auditing.
3, management audit, management audit is a British enterprise management process throughout the economy, efficiency and effectiveness of the audit. Economy is a measure of investment criteria; efficiency is a measure of the relationship between inputs and outputs of the standard: the effect is the measure of output.
Evaluation and follow the rest of the system as well, contract audit, information management audit and computer security audits. Thus, the British internal audit areas involved are very extensive and comprehensive.
The contents of the internal audit are:
1, the auditing. Its purpose is to provide financial activities of the compliance, legality and accounting recording and reporting data to judge the authenticity and reliability. What is involved are: real tests of the accounting data and relevant economic information, correct compliance; security and integrity of the property and funds of inspection: checking accounting controls applicable, effective and sound: Check the economic business, economic contracts, financial income lawful and reasonable branch.
2, economic auditing. It refers to evaluate whether the trial project through careful selection and evaluation of the level of its economic benefits, provide measures and approaches to improve the economic efficiency of the project. They involve contents are: inspection and evaluation of internal control systems of enterprises is applicable, robust and effective; inspection, evaluation and supervision of various departments and units to fulfill its responsibilities, improve efficiency, achieve goals; feedback information for the business leaders to provide advice, assistance decision making.
In addition, some of our corporate internal audit department also launched a unique form of economic responsibility audit, it is the responsibility of business operators to bear the business investor, and audit operations managers assume responsibility for production to enterprises of fulfillment . This audit form has a greater potential for development.
In the audit practice, Britain and China, there are some differences between the internal audit department on specific audit content, mainly in:
1, the United Kingdom emphasize check the internal control system, the evaluation of internal control systems are adequate, whether effective or help achieve specific management objectives, principles and policies and by adjusting the internal control systems, to correct or prevent the occurrence of Cuobi. Our foundation is poor due to the internal control system based audit has not been fully carried out.
2, in the financial audit, the UK focused through the financial, accounting and control systems related to the inspection and evaluation reports, to test whether the financial statements and other reports and reliable information. Our internal audit is focused on the direct way to determine the financial statements and other reports data reliability.
3, in the business audit, the British system of internal control relevant to the business of the inspection and evaluation as the focus, to improve the effectiveness of doing business. Our internal audit internal control systems generally do not focus on, but rather an analysis of the relevant economic indicators for clues on business matters more detailed analysis.
Fourth, the internal audit professional organizations and internal auditors
IIA UK and Ireland, a British professional organization, founded in 1948, is a branch of the IIA. The association for promoting the development of the internal audit profession Britain played an important role. It had developed a set of general guidelines for the use of internal audit and its own examination system and membership registration procedure, also established EDP Association, which helps internal auditors to promptly adapt to the new environment. British IIA for recruitment and training of internal audit staff very seriously and have clear requirements: internal auditors in charge shall establish recruitment procedures and internal audit staff can put into practice a set of training institutions. These are the internal audit organization development and internal auditors adapt to the new audit environment create a good condition.
In order to promote the development of the internal audit profession, learn of the establishment of an internal audit in 1987. To date, more than ten provinces and more than 20 industries, the department established the Institute of Internal Auditors. 1987 Internal Audit Society China's accession to the Institute of Internal Auditors (IIA), and signed an agreement with the IIA in 1997, the Internal Auditor exam was introduced to China, which will help to create an international standard of internal audit team.
Overall, our internal audit started late, but rapid development, just ten years, the internal audit staff has developed 24 million people. The rapid rise of internal audit, to China's social and economic development has played a positive role. Our internal audit work has been gradually legalized, institutionalized and standardized way, and steady development. But it should also be recognized that internal audit at the level of development of various regions is very uneven.
Britain and China Through the above comparison of the internal audit system is not difficult to see that the auditing profession in Britain to recognize the existence of different internal audit, two departments, enterprises and institutions for internal audit practice is not the same, but in order to understand their own by comparison insufficient, thereby to accelerate the development of China's efforts to improve internal audit career.
正在翻譯中..
Comparative
2004-11-01
in English and Chinese internal audit system in major countries and regions all over the world each, internal audit and the folk audit, government audit dingzuerli, bridle, become an important part of the economic and social audit activities. The essence of internal audit is still out of the "two separation", that is, the relationship between the ownership of the production data and the separation of management rights. In June 2000, the International Institute of internal auditors on the basis of many studies conducted in the "duty description", "professional ethics" and "practical standards", "internal audit is an independent, objective assurance and consulting activity,Its purpose is to increase the value and improve the organization's management, it is through the system's method, evaluation and improvement of risk management, control and management process, to 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 11 - 12 century there was a guild, the guild of each year to be held 1 - 4 times always, content of procedure including elected directors and auditors. The Council is the executive organ of the guild,It must be submitted for review will account audit staff in the International Association is called. The auditor's review is the focus of honesty in dealing with the economic business as a trustee. 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, there are 3640 members. In contrast, the internal audit of our country starts late, but the development speed is very fast. Prior to the establishment of the national audit office,The State Council issued a document in July 1983 to establish and improve the internal audit of departments and units. In August 29, 1985 the State Council issued the "Provisional Regulations on audit work". In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, this provision has become the legal basis for the development of internal audit in our country. In July 1987, 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, clear its legal status.In 1995, the Audit Commission issued regulations on the work of the internal audit, internal audit for the further specific provisions
by the end of 1999, I between the Kuomintang and the Communist Party of China established internal audit institutions, more than 90000, equipped with internal audit 70 personnel 24 million, consisting of regions, departments and enterprises and institutions of more complete internal audit system including the formation. We can see that the reason for the establishment of the internal audit department in China and Britain is different. The initial stage of the development of internal audit in our country is that the state requires enterprises to set up the audit system,
2004-11-01
in English and Chinese internal audit system in major countries and regions all over the world each, internal audit and the folk audit, government audit dingzuerli, bridle, become an important part of the economic and social audit activities. The essence of internal audit is still out of the "two separation", that is, the relationship between the ownership of the production data and the separation of management rights. In June 2000, the International Institute of internal auditors on the basis of many studies conducted in the "duty description", "professional ethics" and "practical standards", "internal audit is an independent, objective assurance and consulting activity,Its purpose is to increase the value and improve the organization's management, it is through the system's method, evaluation and improvement of risk management, control and management process, to 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 11 - 12 century there was a guild, the guild of each year to be held 1 - 4 times always, content of procedure including elected directors and auditors. The Council is the executive organ of the guild,It must be submitted for review will account audit staff in the International Association is called. The auditor's review is the focus of honesty in dealing with the economic business as a trustee. 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, there are 3640 members. In contrast, the internal audit of our country starts late, but the development speed is very fast. Prior to the establishment of the national audit office,The State Council issued a document in July 1983 to establish and improve the internal audit of departments and units. In August 29, 1985 the State Council issued the "Provisional Regulations on audit work". In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, this provision has become the legal basis for the development of internal audit in our country. In July 1987, 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, clear its legal status.In 1995, the Audit Commission issued regulations on the work of the internal audit, internal audit for the further specific provisions
by the end of 1999, I between the Kuomintang and the Communist Party of China established internal audit institutions, more than 90000, equipped with internal audit 70 personnel 24 million, consisting of regions, departments and enterprises and institutions of more complete internal audit system including the formation. We can see that the reason for the establishment of the internal audit department in China and Britain is different. The initial stage of the development of internal audit in our country is that the state requires enterprises to set up the audit system,
正在翻譯中..
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