审计重点向效益评价转移。然而，目前我国内审人员的素质偏低，无法满足现代

审计重点向效益评价转移。然而，目前我国内审人员的素质偏低，无法满足现代企业制度条件下内部审计发展的要求。

我国开展内部审计工作的起步较晚，内审人员多由原来的财务会计人员转岗而来，有些企业甚至由财务会计人员兼职内部审计工作，因而，内审人员知识结构单一，基本技能不足，习惯于对被审单位进行财务收支审计，往往重视账面审计而忽略账外内容，对经济业务的复杂性的了解不足，难以将企业经营管理过程中存在的重大问题进行深刻地披露与揭示。根据《国际内部审计师协会内部审计标准说明》规定，内部审计师应具备财务、会计、企业管理、统计、计算机、概率、线性规划、审计、工程、法律等各方面的知识，以保证执业质量。我国《审计法》和审计署的有关文件也明确规定了内审人员的任职资格、要达到的业务素质和其它任职条件。而目前我国许多企业的内部审计人员，多数只掌握某一方面的知识，对企业的经营管理活动了解不多，识别和判断经营风险的能力较差，风险管理观念淡薄。在内部审计过程中，抽样技术已被广泛应用，但是目前，内审人员在运用这一技术时，基本上全凭主观经验来确定样本规模和评价样本结果，这种判断抽样极易遗漏重要事项，形成审计风险。

同时，在内审人员管理方面，企业对内审人员的配置缺乏统筹规划以及没有业绩考评标准和考核体系，以行政任命制的人事管理代替行业人力资源管理，而审计部门 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/12 本身在配置人员上却毫无自主权，有相当一部分并不具备或不完全具备任职资格的人进入内审机构，只是服从组织安排。这在一定程度上也造成了有些内部审计人员素质偏低，不能胜任审计工作的局面。

此外，个别内部审计人员职业道德欠佳，不能经受各方面的诱惑。我国内部审计人员的整体水平不高，综合素质偏低，还不能适应内部审计业务快速发展的需要。

3.4.2 内部审计人际关系不和谐



公司治理中企业内部审计是一种根据董事会及其审计委员会和高级管理层的需要提供服务的活动。它要求内部审计人员具有服务意识，能妥善处理与董事会、管理层、被审计人的关系。和谐的人际关系有利于公司治理中企业内部审计职能的充分发挥，有利于内部审计报告得到重视，能为内部审计在公司治理中作用的有效发挥提供保障。但目前我国公司治理中企业内部审计人际关系存在不和谐之处，企业内部审计与管理层、被审计人的人际关系未得到适当的处理。企业内部审计得不到董事会、管理层支持会导致内部审计在开展工作的过程中阻碍重重；企业内部审计得不到被审计单位的理解配合会导致内部审计工作成果难以落实，这些阻碍了企业内部审计在公司治理中作用的有效发挥。

4 改进公司治理中企业内部审计的措施

4.1 提高内部审计在经营管理中的地位

针对我国企业存在的对内部审计认识不足的问题，首先要从观念上有所转变，把内
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/12

結果 (英文) 1:

Audits focus on the benefit evaluation of transfer. However, the low quality of internal audit staff in China, unable to meet the requirements of the internal audit under modern enterprise system.China carried out internal audit work of started more late, within trial personnel more by original of financial accounting personnel transfer and to, some enterprise even by financial accounting personnel part-time internal audit work, thus, within trial personnel knowledge structure single, basic skills insufficient, habits Yu on was trial units for financial payments audit, often attention book audit and ignored account outside content, on economic business of complexity of understand insufficient, to will enterprise business management process in the exists of major problem for deep to disclosure and reveals. According to the International Institute of internal auditors internal auditing standard instructions provides that internal auditors should possess the financial, accounting, business administration, statistics, computer, probability, linear programming, auditing, engineering, law and other areas of knowledge, to ensure the quality of practice. China's audit law related documents and the Audit Commission also specified by the internal auditor qualifications, to achieve professional quality and other conditions of service. But many enterprises internal audit staff, most have only one aspect of knowledge, don't know much about enterprise's operation and management activities, identify and judge the risk of poor, weak risk management concepts. In the internal audit process, the sampling technique has been widely used, however, internal audit staff in the use of the technology, basically depends on the subjective experience to determine the sample size and sample results of the evaluation, that judgment sampling very easy to miss important matters, formation of audit risk.Meanwhile, in the management of internal audit staff, and lack of enterprise internal audit of staffing and manpower planning and the absence of criteria for evaluating the performance and appraisal system, replaced by Executive appointment system personnel management sector human resources management, and audit internal auditing in the corporate governance study _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/12 Itself on the staff have no autonomy, quite a few are not or not fully into internal audit authorities with qualifications, but subject to the organization. This, to a certain extent also led to the low quality of some of the internal auditor, audit of the incompetent.In addition, individual poor professional ethics of Internal Auditors, cannot withstand the temptation. Our internal auditors the overall level is not high, overall quality low, still cannot meet the needs of rapid development of internal auditing business.3.4.2 internal audit relationship discordEnterprise internal auditing in corporate governance is based on the Board of Directors and its Audit Committee and senior management of the need for service activities. It requires internal auditors to have sense of service, can properly handle relations with the Board of Directors, management, the auditor. Harmonious interpersonal relationships conducive to full play of the function of internal audit in corporate governance and internal audit reports be taken seriously, for the role of internal auditing in the corporate governance of effective protection. But China enterprise internal auditing in the corporate governance relationships there is a harmonious place, enterprise internal auditing and management, was auditor of interpersonal relationships that have not been properly addressed. Internal audit do not have access to the Board of Directors, management support can lead to obstacles in the course of internal audit in carrying out its work; internal audit was not understanding the auditees cooperation would lead to results of internal audit work to implement, these obstacles in the enterprise internal auditing in the corporate governance role of the play.4 measures to improve internal auditing in the corporate governance4.1 improve the status of internal audit in business managementFor lack of knowledge of internal auditing in enterprise in China issues first of all changed from the idea,Research on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/12

結果 (英文) 2:

Audit focus shifted to the benefit assessment. However, the low quality of the internal audit staff, unable to meet the requirements of modern enterprise system condition internal audit development. Our internal audit work started late, financial and accounting staff of internal auditors from the original multi-reorientation from, some even by the financial and accounting staff to work part-time internal audit, therefore, internal audit staff knowledge structure, lack of basic skills, habits to carry out the auditing of Pishendanwei, often pay attention to the book and ignore unlisted audit content, lack of economic understanding of the complexity of the business, it is difficult to business management major issues exist in the process and reveal a profound disclosure. According to "IIA internal audit standards that" provisions, auditors should have knowledge of finance, accounting, business management, statistics, computer, probability, linear programming, auditing, engineering, legal and other aspects, to ensure the quality of practice . China's "Audit" and the audit documents also clearly defines the qualifications of the auditor, and to achieve professional quality and other conditions of employment. At present, many enterprises in China's internal auditors, the majority have only the knowledge of a particular aspect of the business management activities not know much about the ability to recognize and judge the operational risks of poor, weak risk management concepts. In the internal audit process, the sampling technique has been widely used, but for now, the auditor in applying this technique, basically depends on subjective experience to determine the sample size and evaluating the sample results, such judgments sampling can easily miss important matters form audit risk. Meanwhile, in the internal audit staff management, enterprise configuration of internal auditors lack of overall planning and the absence of performance evaluation criteria and evaluation system to administrative appointments of personnel management in place of industry human resource management, corporate governance and audit department of internal audit research questions _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/12 itself but there is no autonomy in staffing, a considerable part do not have or do not fully meet the qualifications people into the audit agency, just obey the organization. This is to some extent also caused some low quality of the internal audit staff, can not do the audit work situation. In addition, individual internal auditors poor ethics, can not withstand the temptation of all its aspects. The overall level of internal audit staff is not high, the low overall quality, but also can not meet the need for rapid development of internal audit services. 3.4.2 Internal Audit interpersonal discord corporate governance internal audit activities to provide services according to a board of directors and its audit committee and senior management needs of. It requires internal auditors have a sense of service, can properly handle with the board, management, human relations audited. Harmonious relationship conducive to full corporate governance internal audit function, help to give attention to internal audit reports, internal audit can effectively play the role of corporate governance to provide protection. However, China Corporate Governance Internal Audit Department interpersonal disharmony exists, internal audit and management, auditees relationships are not dealt with appropriately. Lack of internal audit board, management support will cause a lot of difficulties in the process of internal audit work in; internal audit of the audited entity are not to be understood with the results of the work will lead to internal audit difficult to implement, these obstacles within the enterprise audit effectively play the role of corporate governance in the. 4 improvements in corporate governance internal audit of internal audit 4.1 increase in management's position against lack of understanding of the internal audit issue of existence of the business, the first from a shift in the concept of the internal corporate governance Internal Audit research questions _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/12

結果 (英文) 3:

Transfer of audit focus to benefit evaluation. However, the quality of internal audit staff is low, which can not meet the requirements of the development of internal audit under the condition of modern enterprise system.

our country to carry out internal audit work started late, internal audit personnel from the original financial accounting staff reorientation and, some enterprises even by financial and accounting personnel part-time internal audit work. Therefore, single knowledge structure of internal audit staff, lack of basic skills, used in the audit of financial revenues and expenditures of the audited units, usually pay attention to book audit and ignore the book content, understanding of the complexity of the economic business,Difficult to disclose and reveal the major problems in the process of enterprise management. According to the "internal audit standards of the international internal audit standards", the internal auditor should have financial, accounting, business management, statistics, computer, probability, linear programming, audit, engineering, law and other aspects of knowledge, in order to ensure the quality of practice. Our country "Audit Law" and the Audit Department of the relevant documents also clearly defined the internal audit staff qualifications, to achieve the quality of service and other conditions of service. At present, many enterprises in China's internal audit staff, most of the knowledge of a certain area,The management of enterprises is not much, the ability to identify and judge the operation risk is poor, and the concept of risk management is weak. In the process of internal audit, sampling technology has been widely used, but at present, the internal audit staff in the use of this technology, basically all with subjective experience to determine the sample size and evaluation of sample results, this judgment sample is easy to omit important matters, the formation of audit risk.

at the same time, in terms of internal audit staff and management, the enterprise configuration of the internal audit staff lack of overall planning and no performance evaluation criteria and evaluation system, administrative appointment of personnel management instead of human resources management.And Corporate Audit Department of corporate governance internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/12 in staffing but no autonomy, have quite a few do not have or do not fully meet the office qualification into the internal organs, just obey organization arrangement. This to a certain extent, also caused some of the low quality of internal audit staff, can not be competent audit work.

in addition, internal audit personnel occupation moral individual poor, can not withstand the temptation.The overall level of the internal audit staff is not high, the overall quality is low, it can not meet the needs of the rapid development of internal audit services.

3.4.2 internal audit interpersonal relationship is not harmonious



company internal audit in corporate governance is a according to the board of will and the audit committee and senior management needs to provide services. It requires that the internal audit staff have the service consciousness, and can handle the relationship with the board of directors, management and the auditor. Harmonious interpersonal relationship is beneficial to the enterprise internal audit function, which is beneficial to the internal audit report,Can provide guarantee for the effective use of internal audit in corporate governance. But at present, there is no harmony in the internal audit of the enterprise internal audit in our country, the enterprise internal audit and management, the human relationship has not been properly handled. The internal audit of the enterprise is not to the board of directors, management support will lead to internal audit in the process of carrying out the work, the enterprise internal audit can not be understood by the audit unit will lead to internal audit results difficult to implement, which hinders the enterprise internal audit in corporate governance effective play.



4 measures to improve the enterprise internal audit in corporate governance4.1 improving internal audit in the management status of

for enterprises of our country exist the problem of insufficient understanding of the internal audit, we must first from the concept of change, the
corporation governance of Chinese enterprises, the internal audit of word document online reading and downloading web documents http: / / www.wendangwang.com/doc/12a244feb011caccf45334bf/12