公司治理中企业内部审计问题研究内部审计在公司治理中具有评价作用。内部审

公司治理中企业内部审计问题研究

内部审计在公司治理中具有评价作用。内部审计通过对企业文化、治理结构和政策等治理环境具有促进作用的治理过程展开评价，发现治理过程中存在的缺陷和薄弱环节，就这些缺陷和薄弱环节向董事会提出改进建议，从而促进公司治理的完善及有效运行。

内部审计对公司治理的评价作用体现在以下两个方面：（1）优化公司治理环境。良好的治理环境是公司治理的基石。治理环境包括企业文化、价值观、治理结构和政策等。内部审计通过对企业文化、价值观、治理结构和政策的评价实现治理环境的优化。（2）规范公司治理过程。公司治理过程是指对治理环境有促进作用的一些具体行为。内部审计对通过对这些具体行为的评价实现规范公司治理过程的目的。

2.2.3 内部审计在公司治理中的监督作用

内部审计在公司治理中具有监督作用。具体体现在以下两个方面：（1）以董事会助手的身份监督管理层的行为，减少管理层的逆向选择和道德风险。公司治理中委托代理关系的存在，使公司所有者、管理层成为公司治理的重要主体，所有者通常以选派董事的方式对管理层的行为进行监督。管理层的行为不但包括对企业的经营状况承担责任，还要对企业的长期发展、生产潜力、管理素质、经营决策和经营方向承担责任。董事会要实现对管理层行为的监督，要确定管理层是否在上述方面尽了责，是否按照规定从事生产经营活动，有无违法乱纪行为。在这个监督过程中，离不开有效内部审计的协助。内部审计在董事会的授权下，可以随时随地对公司的经营活动、经营成果、风险管理等情况进 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/7 行审计，从而以董事会助手的身份监督管理层行为，减少管理层的逆向选择和道德风险。（2）协助外部审计监督企业财务信息，提高信息披露的质量。衡量有效公司治理的基本标准之一是企业财务信息披露的质量。外部审计受时间、成本的限制可能难以发现企业财务信息披露过程中隐匿的造假行为。此时，内部审计可以作为外部审计的补充，在内部实施连续监督公司内部控制结构并确定和调查那些可能预示虚假财务报表迹象。内部审计在组织中所拥有的独特位置、熟知企业经营管理的业务能力及对企业经营条件的熟悉和内部控制环境等这样一些因素，使其有能力确定和估计标志虚假财务报表可能性的信息。内部审计可以建立适当的方针政策，通过积极主动地参与在预防、确定和纠正虚假财务报表中的事前活动，来减少虚假财务报表的发生，提高财务报表的可信度，从而协助外部审计监督企业财务信息披露的真实性，提高信息披露的质量。



2.3 公司治理对内部审计的影响

2.3.1 公司治理影响内部审计目标

内部审计将视野延伸到公司治理高度后，其关注的受托责任领域、内容、重点的变化影响了内部审计目标的定位。我国公司治理存在的关键问题之一是国有股一股独大，而且国有股股东虚位，造成内部人控制严重。换句话说，就是高级管理层作为受托人所承担的外部受托责任没有得到有效履行。随着公司治理改革的进行，这一问题必将得到解决。内部审计作为确保受托责任履行的控制机制，在这一问题的解决过程中可以积极地发挥作用，协助董事会及其审计委员会促进和帮助高级管理层有效地履行其受托责任。
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/7

結果 (英文) 1:

Study of internal audit in corporate governanceInternal auditing in the corporate governance has the role of evaluation. Internal audit corporate culture, governance structures and policies such as governance environment promotes the process of evaluation, find flaws and weaknesses in the governance process, these shortcomings and weaknesses make recommendations to the Board, so as to promote the improvement of corporate governance and effective operation.Evaluation on the corporate governance of the internal audit function in the following two areas: (1) the optimal environment. Good governance is the cornerstone of corporate governance. Governance environment, including corporate culture, values, governance structures and policies. Internal audit corporate culture, values, governance structure and policy evaluation of optimizing the governance environment. (2) corporate governance processes. Corporate governance governance refers to the process environment promotes a number of specific actions. Internal audit through the evaluation of these specific actions to achieve the purpose of regulating corporate governance processes.2.2.3 the supervision function of internal auditing in the corporate governance内部审计在公司治理中具有监督作用。具体体现在以下两个方面：（1）以董事会助手的身份监督管理层的行为，减少管理层的逆向选择和道德风险。公司治理中委托代理关系的存在，使公司所有者、管理层成为公司治理的重要主体，所有者通常以选派董事的方式对管理层的行为进行监督。管理层的行为不但包括对企业的经营状况承担责任，还要对企业的长期发展、生产潜力、管理素质、经营决策和经营方向承担责任。董事会要实现对管理层行为的监督，要确定管理层是否在上述方面尽了责，是否按照规定从事生产经营活动，有无违法乱纪行为。在这个监督过程中，离不开有效内部审计的协助。内部审计在董事会的授权下，可以随时随地对公司的经营活动、经营成果、风险管理等情况进 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/7 行审计，从而以董事会助手的身份监督管理层行为，减少管理层的逆向选择和道德风险。（2）协助外部审计监督企业财务信息，提高信息披露的质量。衡量有效公司治理的基本标准之一是企业财务信息披露的质量。外部审计受时间、成本的限制可能难以发现企业财务信息披露过程中隐匿的造假行为。此时，内部审计可以作为外部审计的补充，在内部实施连续监督公司内部控制结构并确定和调查那些可能预示虚假财务报表迹象。内部审计在组织中所拥有的独特位置、熟知企业经营管理的业务能力及对企业经营条件的熟悉和内部控制环境等这样一些因素，使其有能力确定和估计标志虚假财务报表可能性的信息。内部审计可以建立适当的方针政策，通过积极主动地参与在预防、确定和纠正虚假财务报表中的事前活动，来减少虚假财务报表的发生，提高财务报表的可信度，从而协助外部审计监督企业财务信息披露的真实性，提高信息披露的质量。2.3 impact of corporate governance on internal audit2.3.1 governance affecting internal audit objectivesInternal audit perspective to corporate governance height, its areas of accountability, content, key changes affecting the position of internal audit objectives. One of the key issues in corporate governance in China are State-owned share one big share alone, and State-owned shareholders who, resulting in internal control. In other words, senior management in external trustee responsibilities as trustee has not been effectively fulfilled. With the reform of corporate governance, this issue will be resolved. Internal audit as a control mechanism to ensure fiduciary responsibilities, in the solution of this problem can play an active role in the process, to assist the Board and its Audit Committee to promote and assist senior management to effectively fulfilling their fiduciary responsibilities.Research on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/7

結果 (英文) 2:

Study on Internal Audit of corporate governance have evaluated the role of internal audit in corporate governance. Internal audit process by management of corporate culture, governance structure and policy governance environment can promote expanded evaluation found that the process of governance flaws and weaknesses, shortcomings and weaknesses on these recommendations for improvement to the Board, so as to promote corporate governance The sound and effective operation. Evaluation of the role of internal audit of corporate governance is reflected in the following two aspects: (1) optimize the corporate governance environment. Good governance environment is the cornerstone of corporate governance. Environmental management including corporate culture, values, governance structures and policies. Internal audit of corporate culture, values, structure and evaluate governance policies to achieve optimal environmental management through. (2) standardize corporate governance process. Corporate governance refers to the process of environmental management has some specific behaviors promoting effect. Internal audit process for achieving the standard of corporate governance through the evaluation of these specific behaviors purposes. 2.2.3 Internal audit in corporate governance oversight role of internal audit has a supervisory role in corporate governance. Embodied in the following two aspects: (1) the identity of the Board oversight of management assistant behavior, reduce adverse selection and moral hazard management. Corporate Governance Principal agent relationship exists, the company owner, management has become an important subject of corporate governance, the owner is usually the way to appoint directors to monitor the actions of management. Management's behavior, including not only responsible for the business situation of enterprises, but also to take responsibility for long-term development of enterprises, production potential, management quality, business decision-making and business direction. To realize the supervision of the board of management behavior, and to determine whether management has done duty in the above aspects, whether engaged in production activities in accordance with the provisions of, or without irregularities. In this monitoring process, the inseparable assist effective internal audit. Internal audit under the authority of the Board of Directors, can be anywhere on the company's business activities, results of operations, risk management, internal audit case study into the issue of corporate governance _word document online reading and downloading documents _ Network http: //www.wendangwang .com / doc / 12a244feb011caccf45334bf / 7 line audit, which the Board acts as an oversight of management assistant, reduce adverse selection and moral hazard management. (2) to assist the external audit oversight corporate financial information, improving the quality of information disclosure. One of the basic measure of effective corporate governance is the quality of corporate financial disclosure information. External audit by time, cost constraints may be difficult to find fraud in corporate financial disclosure process hidden. In this case, the internal audit can complement the external audit, the internal implementation of the internal control structure and continuous supervision of the Company to identify and investigate signs that may indicate a false financial statements. Internal audit in the organization have a unique location, a number of factors such well-known business enterprise management capabilities and familiarity with the business conditions and internal control environment, it has the ability to identify and estimate the likelihood flag false financial statements information. Internal audit can establish appropriate policies, and actively participate in the prevention, identification and correct false financial statements beforehand activities to reduce the incidence of false financial statements, improve the credibility of financial statements, thereby helping enterprises through the external audit oversight Authenticity financial information disclosure, improve the quality of information disclosure. 2.3 Corporate Governance impact on internal audit governance affect the company's internal audit objectives 2.3.1 After the internal audit will be extended to the field of view of corporate governance height, field fiduciary responsibility to its attention, the content, the impact of the change in emphasis positioning internal audit objectives. One of the key issues of corporate governance exist due to the dominance of state-owned shares, state-owned shareholders and virtual spaces, causing serious internal control. In other words, the commitment of senior management as trustee external accountability has not been effectively implemented. With corporate governance reform, this issue will be resolved. Internal audit as a control mechanism to ensure the fulfillment of accountability, can play a positive role in the process of resolving this issue, and to assist the Board of Directors and the Audit Committee to promote and help senior management to effectively fulfill their fiduciary responsibilities. Research on Corporate Governance internal audit issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/7

結果 (英文) 3:

The company audit of internal audit of internal governance in the enterprise has

evaluation function in corporate governance. The internal audit of enterprise culture, governance structure and policies, such as governance environment has to promote the role of governance process evaluation, found in the process of governance defects and weak links, these defects and weak links to the board of directors to make suggestions for improvement, so as to promote the improvement of corporate governance and effective operation. The role of internal audit on corporate governance evaluation. The reflected in the following two aspects: (1) the optimization of corporate governance environment. Good governance environment is the cornerstone of corporate governance. Governance environment including corporate culture, values,Governance structure and policies, etc.. The internal audit of corporate culture, values, governance structure and policies to achieve the optimization of governance environment. (2) regulating the corporate governance process. Corporate governance is a process of promoting the governance environment of some specific behavior. The purpose of regulating the process of corporate governance is achieved through the evaluation of these concrete actions.

2.2.3 of the internal audit in corporate governance role of supervision of internal audit supervision with

role in corporate governance. It is embodied in the following two aspects: (1) the behavior of the supervision and management of the board of directors, and reduce the adverse selection and moral hazard of management.Corporate governance in principal agent relationship and make the owners of the company, management has become an important subject of corporate governance, the owner usually to appoint directors to oversee the management of behavior. The behavior of management includes not only on the operation of the enterprises, but also the long-term development, the production potential, the management quality, the management decision-making and the management direction. The board of directors to realize the supervision of management behavior, to determine whether the management in the aspects as the responsibility, is in accordance with the provisions of engaged in production and business activities, acts of lawlessness. In the process of supervision, the support of the effective internal audit can not be separated.Under the authority of the internal audit in the board of directors can be anywhere on the company's business activities, operating results and risk management in corporate governance in the enterprise internal audit problems of word document online reading and download web documents http://www.wendangwang.com/doc/ 12a244feb011caccf45334bf/7, audit, to the board of directors assistant identity supervision and management layer, reduce the adverse selection and moral hazard management. (2) to assist external auditors to monitor financial information and improve the quality of information disclosure. One of the basic standards to measure the effective corporate governance is the quality of financial information disclosure.External audit by the time, the cost of the restrictions may be difficult to find the information disclosure process of corporate financial fraud. At this point, internal audit can be added as an external audit, internal control structure of the internal control structure and determine and investigate those who may predict false financial statements. The unique position of internal audit in the organization, the operational capability of the enterprise management, the familiar and the internal control environment of the business conditions, make it capable of determining and estimating the probability of false financial statements. Internal audit can establish appropriate policy and policy,To reduce the occurrence of false financial statements and improve the credibility of financial statements by actively participating in the prevention, determination and correction of false financial statements, so as to assist external audit to monitor the authenticity of financial information disclosure and improve the quality of information disclosure.



2.3 corporate governance of internal audit effect

2.3.1 governance affect internal audit objectives

internal audit vision extends to the height of corporate governance, attention to its fiduciary duty field, content and key changes affect the positioning of the internal audit objective. One of the key problems in the corporate governance of our country is state-owned shares,