内部审计关注的受托责任从内部受托责任转向了外部受托责任与内部受托责任并

内部审计关注的受托责任从内部受托责任转向了外部受托责任与内部受托责任并重。内部审计要实现对外部受托责任的控制，为公司治理提供服务，内部审计目标应该和公司治理的目标——企业价值最大化相一致。随着社会主义市场经济的完善、国有企业改革的推进，不少企业的高级管理层从管理角度意识到了内部审计能促进受托管理责任的履行。他们开始主动利用内部审计，要求内部审计协助自己促进和帮助各层次管理层有效地履行受托管理责任。内部审计针对的受托责任从受托财务责任转向了受托财务责任与受托管理责任并重。内部审计要实现对受托管理责任的控制，为公司主要参与者——高级管理层服务，内部审计的目标应该与经营目标相统一，上升为增值。因此，根据公司治理对内部审计目标的影响，内部审计的目标应定位于增值。

2.3.2 公司治理影响内部审计职能

内部审计将视野延伸到公司治理高度后，其服务对象由单一的管理层转变为董事会及其审计委员会和高级管理层。根据董事会及其审计委员会和高级管理层的需要，内部审计职能应该从传统的监督、评价向确证、咨询嬗变。

确证职能是一种专门针对董事会及其审计委员会和高级管理层，改善其所需信息质量或内涵的独立服务。现代企业的发展趋势是以顾客为中心，顾客需求的满足及价值的增加是判断企业内部各种流程和职能是否属于价值链上一环的出发点。内部审计要成为企业价值链上的一个必要环节、实现增值目标，首先要考虑其服务对象的需求。董事会及其审计委员会和高级管理层对内部审计的需求是不同的.内部审计人员可以依 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/8 据董事会及其审计委员会、高级管理层的需求，及时调整确证服务内容，为其提供更为相关的、有价值的服务。而传统的评价职能虽然对经营活动和内部控制进行评价，并发表了审计意见，但是不注重董事会及其审计委员会和高级管理层需求的差异，为其提供统一的审计报告。因此，根据公司治理对内部审计职能的影响，内部审计的职能应从传统的评价转变为咨询。

2.3.3 公司治理影响内部审计对象



现代企业所处环境千变万化，变化意味着机遇的同时，也形成了风险。风险并非越小越好，风险代表着机会与威胁并存，适度地承担风险是企业抓住机会创造更大价值的必要条件。风险管理是将风险控制在企业的风险偏好范围里，其有效性对企业的生存和发展至关重要。董事会及其审计委员会和高级管理层需要内部审计帮助企业建立、实施、完善风险管理，并评估风险管理的有效性。而内部审计自身具有的优势，又为其评价和改善风险管理提供了可能性。企业是多个部门的集合，其中一个部门造成的风险会传递到另一个部门，最终会使整个企业陷入困境甚至瘫痪。对于风险管理的评价与改善要从全局考虑。但每一个部门都只能从自身的角度管理各自面临的风险，很难做到全局性。内部审计在企业中处于相对超脱的地位，能站在全局的高度获得各个部门的风险管理信息，向董事会及其审计委员会和高级管理层提供有关总体风险管理的反馈信息。因此，根据公司治理对内部审计对象的影响，内部审计应把风险管理列为审计对象。

内部审计的本质是确保受托责任履行的控制机制。内部审计的发展体现了受托责任
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/8

結果 (英文) 1:

Internal audits focus on fiduciary duties from the internal accountability towards external accountability and internal accountability. Internal audit control of external accountability, providing services for corporate governance, internal audit objectives should be consistent with the goals of corporate governance--the maximization of enterprise value. With the advance of the perfection of the Socialist market economy, reform of State-owned enterprises, many enterprises of senior management from a management perspective to realize that an internal audit to promote implementation of fiduciary responsibility. They began to use internal audits, internal audits help promote and assist managers at all levels to effectively fulfill their fiduciary responsibilities. Internal auditing for accountability from Trustees turned to financial responsibility entrusted with the financial responsibilities and fiduciary responsibility. To achieve control of the fiduciary responsibility of the internal audit, for the company's key players--senior management services, internal audit objectives should be linked to business objectives of unity, increased value added. Therefore, based on the effect of corporate governance on internal audit objectives, target should be positioned at the value of internal auditing.2.3.2 governance affect the internal audit functionHeight internal audit perspective to corporate governance, the clientele changes from single management to the Board of Directors and its Audit Committee and senior management. According to needs of the Board and its Audit Committee and senior management, the internal audit function should be changed from the traditional monitoring, evaluation to confirm evolution, consulting.Confirm that the function is a dedicated Board of Directors and its Audit Committee and senior management, and information needed to improve its quality or content of an independent service. Development trend of modern business is customer-centric, customer demand and the increase in value is to determine internal processes and functions are a loop starting point in the value chain. Internal audit on enterprise value chain to become an essential link, achieve productivity goals, first consider the needs of its clients. Board of Directors and its Audit Committee and senior management on the internal audit requirements are different. the internal auditor in accordance with corporate governance internal auditing research _word documents online reading and downloading documents _ http://www.wendangwang.com/doc/12a244feb011caccf45334bf/8 according to the Board of Directors and its Audit Committee, senior management needs, adjust the confirmation service, To provide a more relevant and valuable services. Although traditional evaluation function to evaluate the operations and internal controls, and published an audit opinion, but do not pay attention to the Board of Directors and its Audit Committee and senior management needs of differences to provide uniform audit reports. Therefore, depending on the impact of corporate governance for the internal audit function, the internal audit functions of the transition from traditional assessment to the Advisory.2.3.3 impact of corporate governance internal auditsThe ever-changing environment in which modern enterprises, while change means opportunity, also pose a risk. Risk is not as small as possible, risks represent opportunities and threats co-exist, moderate risk is necessary for the enterprise to seize the opportunity to create greater value. Risk management is to control the risk within the risk appetite of the business areas, its effectiveness is crucial to the survival and development of enterprises. Board of Directors and its Audit Committee and senior management internal audit to help enterprises establish, implement, and improve risk management and to assess the effectiveness of risk management. Internal audit itself has advantages, and offers the possibility of evaluating and improving risk management for it. Enterprise is a collection of multiple departments, one of the sector's risk would be passed on to another Department and will eventually make the whole enterprise is in trouble, and even paralysis. For the evaluation and improvement of risk management from the full Council. But every sector only from their own point of managing risks to their, hard to do overall. The status of internal audit in the enterprise in a relatively detached, can stand in the height of the global access to departmental risk management information, to the Board of Directors and its Audit Committee and senior management with feedback on overall risk management. Therefore, depending on the impact of corporate governance for the internal audit, internal audit should make risk management the audit object.The nature of internal audit is to ensure that fiduciary duty's control mechanisms. The development reflects the fiduciary responsibility of internal auditResearch on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/8

結果 (英文) 2:

Internal audit concern fiduciary fiduciary responsibility shifted from internal and external accountability both internal accountability. Internal audit to achieve accountability for external control, to provide services for corporate governance, internal audit objectives and goals of corporate governance should be - consistent with maximization of corporate value. With the improvement of the socialist market economy, promote the reform of state-owned enterprises, many enterprises senior management from a management perspective to realize the internal audit can promote fiduciary management responsibilities. They began to take advantage of internal audit, internal audit requirements help their management at all levels to promote and facilitate effective management of fiduciary responsibilities. Accountability for internal audit from the fiduciary financial responsibility shifted financial responsibility and fiduciary responsibility entrusted to manage both. Internal audit to achieve the fiduciary responsibility of management control, the company's main players - senior management services, internal audit objectives and business objectives should be unity, increased value-added. Accordingly, the impact of corporate governance on internal audit objectives, goals of internal audit should be located in value. Governance 2.3.2 Company's internal audit function to the internal audit field of vision extends to corporate governance height, their clients into a single management board and its audit committee and senior management. According to the Board of Directors and its audit committee and senior management needs, internal audit function should be from the traditional monitoring, evaluation to confirm, advising evolution. Confirmation is a specialized function for the board and its audit committee and senior management, the information required to improve their service quality or independent meaning. Trend of modern business is based on customer-centric, to meet increased customer demand and the value of the enterprise is to determine whether the various processes and functions of the starting point of a loop of the value chain. Internal audit should become an essential part of the enterprise value chain, add value to the goal, we must first consider the needs of their clients. Board and its audit committee and senior management needs of internal audit is different. Internal auditors can _word according to research firm internal audit of corporate governance documents online reading and downloading documents _ Network http://www.wendangwang.com / doc / 12a244feb011caccf45334bf / 8, according to the board and its audit committee, senior management needs, timely adjustment confirmation services, to provide more relevant and valuable service. The traditional evaluation function Although the business activities and internal control evaluation and issued audit opinion, but do not pay attention to the difference of the Board and its audit committee and senior management needs, providing a unified audit report. Thus, according to the corporate governance impact of the internal audit function, internal audit function should be traditional evaluation into consulting. Governance 2.3.3 Internal Audit objects of modern enterprise in which the ever-changing environment, change means opportunity, but also form a risk. Risk is not as small as possible, the risk on behalf of the opportunities and threats exist, moderate risk-taking is a necessary condition for enterprises to seize the opportunity to create greater value. Risk management is risk control business scope in risk appetite, and crucial for the development effectiveness of the enterprise's survival. Board and its audit committee and senior management the need for internal audit to help companies build, implement, improve risk management, and assess the effectiveness of risk management. The internal audit itself has advantages, but also for the evaluation and improvement of risk management provides the possibility. Enterprise is a collection of departments, which caused a division of risk will be passed to another department, and ultimately make the whole enterprise in trouble even paralysis. For the evaluation and improvement of risk management from the overall consideration. But every department can manage the risks faced from their own point of view, it is difficult to achieve global. Internal audit is a relatively detached in the enterprise status, the overall height can get risk management information for each sector, to provide feedback about the overall risk management information to the Board and its audit committee and senior management. Thus, according to the impact of the internal audit target corporate governance, risk management, internal audit should be classified as audit objects. The nature of internal audit is to ensure that the control mechanism of accountability to discharge. Development of internal audit reflects the fiduciary responsibility of Enterprise Internal Audit of corporate governance _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/8

結果 (英文) 3:

The fiduciary duty of internal audit is to shift from the internal accountability to the external accountability and internal accountability. Internal audit to achieve the control of external accountability, to provide services for corporate governance, internal audit objectives and corporate governance objectives - the maximum value of the company is consistent. With the improvement of the socialist market economy and the reform of state-owned enterprises, many enterprises have realized that the senior management has realized that the internal audit can promote the performance of the management responsibility. They began to take the initiative to use internal audit,Requests the internal audit to help themselves to promote and help each level management to effectively fulfill the fiduciary management responsibilities. The fiduciary duty of internal audit from the fiduciary duty to the financial responsibility of the fiduciary duty and the fiduciary duty of management. The internal audit should realize the control of the responsibility of the management of the company, as the main participant of the company, the senior management service, the goal of the internal audit should be unified with the management objectives, and it can be added to the value of the company. Therefore, according to the influence of corporate governance on the internal audit objectives, the objectives of the internal audit should be set in value added.

2.3.2 corporate governance affect the function of internal audit internal audit. Vision will be extended to the height of corporate governance,The service object is changed from a single management to the board of directors and the audit committee and senior management. According to the board of directors and the audit committee and senior management needs, internal audit functions should be from the traditional supervision, evaluation to confirm, consulting evolution.

confirmation function is a special for the director of will and the audit committee and senior management, improve the information quality and connotation of the independent service. The development trend of modern enterprise is the customer as the center, the satisfaction of customer demand and the increase of value is the starting point of the value chain.Internal audit to become a necessary part of the enterprise value chain, to achieve value-added objectives, we must first consider the needs of its service objects. The board of directors and the audit committee and senior management of internal audit needs are different. Internal audit staff can according to corporate governance in the enterprise internal audit of word document online reading and downloading web documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf / 8 according to the board of directors and audit committee and senior management demand, timely adjustment of confirming the content of service, to provide more relevant and valuable service.While the traditional evaluation functions of the business activities and internal control evaluation, and published the audit opinion, but do not pay attention to the board of directors and audit committee and senior management needs of the differences, to provide a unified audit report. Therefore, according to the influence of corporate governance on the internal audit function, the function of internal audit should be changed from the traditional evaluation to the consultation.

2.3.3 governance affect internal audit object



the modern enterprise the ever-changing environment, the change meant opportunities at the same time, but also the formation of a risk. The risk is not the smaller the better, the risk represents the opportunity and the threat,Taking a moderate risk is a necessary condition for the enterprise to seize the opportunity to create greater value. Risk management is the risk control in the enterprise's risk appetite, the effectiveness of its effectiveness for the survival and development of enterprises is essential. The board of directors and its audit committee and senior management need to help enterprises establish, implement and improve risk management, and evaluate the effectiveness of risk management. Internal audit has its own advantages, but also provides the possibility for the evaluation and improvement of risk management. Enterprise is a collection of multiple departments, one of the risks caused by the transfer to another department, will eventually make the whole enterprise into a predicament or even paralysis.The evaluation and improvement of risk management should be considered in the overall situation. But each department can only manage the risks from their own point of view, it is difficult to achieve global. The internal audit in the enterprise is in a relatively detached status, can stand in the overall level of the risk management information, to the board of directors and the audit committee and senior management to provide feedback information on the overall risk management. Therefore, according to corporate governance internal audit object, internal audit should take risk management as audit object. The nature of internal audit is to ensure that

control mechanism of the implementation of accountability. The development of internal audit reflects the fiduciary duty.Corporate governance in the enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/8