Recommended: 800Recommendations of

Recommended: 800
Recommendations of the internal audit
Improve internal audit independence and authority

Judging from the independence of the internal audit, internal audit agency status, the higher its role better, directly led by the Supreme authority of the enterprise, in the Board of Directors consists of the Board of Auditors, IIA is advocated by the scientific and effective internal audit model, with the Board of Directors, management and supervisors can be more timely and effective communication and Exchange. Take the form of two-way reports, that is, functional audit reports to the Audit Committee report, administrative audit reports to management reports, is at present an ideal model. Meanwhile, Chairman and General Manager of two hats separated as much as possible to prevent the "inside control" phenomenon.

Using advanced auditing methods

Internal audits audit of personnel skilled in traditional skills at the same time, should also have some computer skills and modern technology of information system management, and evaluation. With the establishment of enterprise's internal control system, and external restriction mechanism strengthened internal management was gradually improving, within the company to establish a perfect and efficient auditing information systems and auditing platform, more quickly and more effectively review, collation, analysis, comparison, reviews, and internal audits for the company from the traditional financial audit to identify, the risk prevention services. Audit audit in advance, rather than ex-post audits prior to audit the legality and feasibility of the project, such as preliminary examination of proposed audit opinion; in the main control point for the audit project compliance testing, monitoring role; ex-post evaluation on audit matters. Shift from preventing misuse of error correction to the management service. Content should investigate and deal with violations of discipline towards internal control system audits and performance audits.

Improving the quality of Auditors

The quality of Auditors directly affect the effective operation of the internal audit, internal audit requires the Auditors to have systems of knowledge and professional skills, and has the important task of providing value-added services of the internal audit capacity, including understanding of market competition and business management, production management, and discovery, analysis, and problem-solving and interpersonal skills and techniques. Enterprises should strengthen regular training initiative to update the auditor's knowledge, strengthen the construction of the audit team, perfecting the auditor's knowledge structure, and improve the overall quality of Auditors, audit behavior is not standard and audit style solid occurs.

Achieving the goal of preventing misuse, Hennessy, value-added combination

Corporations should be built with an emphasis on management auditing, financial risk-oriented internal audit integration mode. Through the exercise of supervision, the evaluation function to promote business activity and improve the efficiency of internal control, the traditional internal audit check and counterfeit prevention goals and benefits, organic combination of targets. Remains our internal audit practice in preventing misuse and benefits phases, but productivity is the goal of development of internal audit in the future.

Daya Bay (Guangdong nuclear power joint venture company) is the analysis of the CLP group, Hong Kong and Guangdong nuclear power group of companies
Daya Bay plant (Guangdong nuclear power joint venture company) is Guangdong nuclear power company group and Hong Kong in the electric group common funded, which Guangdong nuclear power company accounted for 75% equity, Hong Kong in the electric accounted for 25% of equity, in joint venture contract provides, total Audit Division by Hong Kong party director nominated, by Board delegate, Xu Chuanshun Mr is from Hong Kong in the electric group take hired to Guangdong nuclear power joint venture company, so introduced has overseas some within trial work method experience. In three years, performance to maintain annual growth of Guangdong nuclear power joint venture company 17% has steadily increased, and most economic and technical indicators have reached the world's top 1/4 rankings. These achievements made, and the work of the internal audit department are inseparable. Guangdong nuclear power joint venture company is a Sino-foreign joint venture company, their internal work environment compared with the Mainland, systems and methods vary.
Audit independence. Chief Auditor was received from General Manager Department head, but he was nominated by the parties to the joint venture, approved by the Board of directors appointed (Board of Directors is the company's highest authority). Requested the General Auditor on the Board every six months for an independent report of audit activities and discoveries, require that General Manager cannot interfere with the audit activities, and to support the implementation of audit recommendations. Auditing departments can directly project, without a General Manager may directly issue audit reports, and preserve the independence of the audit. In this connection, some businesses accept the leadership of General Manager of internal audit in the Mainland, only responsible to the leaders. Auditor independence has been limited to varying degrees.
Second, the wide range of audit. Daya Bay has three main businesses: one is the regular supervision and inspection; the second is corruption caught antiseptic; the third is a special audit. Special audit work play of role maximum, audit range can including administrative sector of daily program, personnel sector wage, and salary of calculation right or not, production sector of technology configuration reasonable or not, whole audit business of carried out are around internal control of seven a elements, that sound of organization institutions, reasonable but by constraints of authorized, budget and plans, discipline code, and disciplinary disposition provides, effective of supervision mechanism, policy and program, accurate, and timely, and reliable of Management message.
The three, based on risk management as the guiding thought of does apply in the internal audits. They think the work of internal audit should reflect your organization's risk strategy, enterprise risk assessments on a regular basis. Them in the practical work of the audit risk assessment includes two aspects: on the one hand is determined according to the risk assessment audit annual plan, in a business where many potential reviewers, but limited audit resources, internal audit units during the plan period, who's who at first and then, depending on the risks associated with them, you need to determine annual audit plan based on risk. Factors as the following: 1, an annual amount. Refer to project annual revenues, capital costs, operation and maintenance costs, or otherwise measure the annual amount. 2, liquidity. Object refers to the project's important activities are easily lost, realization or personal possession. 3, the sensitivity of information and operational activities. Important activities of the project and the degree of sensitivity and confidentiality of information. As concerns the production of competitively sensitive information or private information and the company information vulnerable to tampering; adverse effects on public responsibility of internal and external factors. 4, the complexity of the transaction. Perform audit work more difficult, error chance. With the increase in the complexity of close. More factors to analyze and to follow when making decisions. Executive level should be adapted to the diversity of the experience. 5, institutional changes. The effects of institutional changes since the last audit. 6, controlled environment. Audit of the project in the past. Another aspect is based on the results of the risk assessment to determine the specific audit project audit focus in the programme of work to take the audit focus. Point is the risk of being, that is, matters affecting the realization of business goals.
Four, from traditional audit to modern audit modes, from the original audit into the operating physician or risk an advisory role. That internal audit should not only to be a good enterprise's economic guardian, and to be a good enterprise leader of general staff roles. This is the foreign Auditors say management audits and performance audits. Hong Kong attaches great importance to internal audit, in the Daya Bay nuclear power company shares in Hong Kong accounted for 25%, Xu Chuanshun was the only middle-level Chief of the Hong Kong Manager. Hong Kong are most concerned about efficiency, internal audit is an important work of our value-added audit.
Five short, audit reports, implementation of audit recommendations. The audit objectives, audit findings, audit recommendations are often a Word. They think that members of the Board or the Department managers are very busy, so the audit report as clear and concise as possible, saving you time. However, the implementation of audit recommendations is very large, it is understood that the audit proposal response rate 100% in the Daya Bay. Does not need to be signed by the Managing Director, may directly issue the audit report, an independent business, from project-audit-audit recommendations-recommendations back to form a loop, report of an audit memo, supervise the implementation of audit observations are timely and effective.
審計在公司治理的作用

介紹：： ５００
隨著經濟全球化的發展，市場競爭日趨激烈，公司治理和內部審計成為兩大理論和實務熱點問題，人們試圖通過內部審計對公司治理的監督和咨詢作用，來降低經營風險，促進企業可持續發展和提高投資回報。本文對內部審計對公司治理理論基礎著手，探討了二者之間的雙向關系,分析了內部審計現狀和制約因素，並提出了提高內部審計的獨立性和權威性、采用先進的審計方法等改善建議。

結果 (中文) 1:

推荐: 800内部审计的建议提高内部审计的独立性和权威从独立的内部审计、 内部审计机构的地位越高其直接领导的最高权力机构的企业中，董事会的作用更好，由组成的审计委员会，国际内部审计师协会被倡导的科学、 有效的内部审计模式，与董事会全体董事，管理及督导员可以更及时、 有效的沟通和交流。采取双向报告的形式，那就是，职能审计报告审计委员会的报告，行政审计报告管理的报告，是目前理想的模型。同时，董事长和总经理两顶帽子分隔，尽可能防止"内部人控制"现象。采用先进的审计方法内部审计审计人员的同时，传统技能的也应该有一些计算机技能和现代技术的信息系统管理与评价。企业的内部控制制度和外部约束机制的建立与加强内部管理在逐渐改善，公司内部的建立一个完善、 高效的审计信息系统和审计平台，更快和更有效地审查，归类、 分析、 比较、 点评，为查明，从传统的财务审计公司内部审计风险预防服务。事先，审计审计，而不是事后审计审计前的合法性和可行性等项目的工程，初步审查的拟议的审计意见;在主要控制点为审核项目达标测试，监督的作用;事后评价在审计事项。从防止滥用纠错向管理服务转变。内容应调查和处理违反纪律对内部控制制度审计和绩效审计。提高审计人员的素质审计人员的素质直接影响的有效运作的内部审计，内部审计要求审计有系统的知识和专业技能，并有重要任务提供增值服务的内部审计能力，包括对市场竞争和企业管理、 生产管理和发现、 分析、 理解和解决问题和人际交往能力和技术。企业应加强定期培训倡议，审计人员的知识更新，加强审计队伍建设，完善审计人员的知识结构，提高审计人员的整体素质、 审计行为标准并不坚实的审核方式发生。实现目标的防止滥用，轩尼诗，增值组合企业应建有强调管理审计，财务风险导向内部审计一体化模式。通过行使监督权，评价功能，以促进商业活动和提高效率的内部控制，传统的内部审计检查和冒牌预防目标和利益，目标的有机结合。仍然是在防止滥用和好处的阶段，我们内部审计实践但生产力是未来的内部审计发展的目标。大亚湾 (广东核电合营公司) 是中电集团分析、 公司 Hong 香港和广东核电集团大亚湾核电厂 (广东核电合营公司) 是股权的广东核电公司集团和 Hong 香港中电集团共同出资，广东核电公司占 75%的股权，Hong 香港中电占 25%，合资合同中规定，共审计司由 Hong 港方主任提名，由董事会委托，徐 Chuanshun 先生是股权的从 Hong 香港中电集团以向广东核电合营公司雇佣了所以介绍了拥有海外审判工作方法中的一些经验。三年来，业绩继续保持的广东核电合营公司 17%稳步提高，每年的增长和最经济的技术指标已达到世界排名 1/4。这些成就和内部审计部门的工作是分不开的。广东核电合营有限公司是中外合资中外合营公司，与内地、 系统和方法相比其内部的工作环境会发生变化。审计独立性。首席审计师未收到总经理部门主管，但他被提名方的合资企业，批准任命董事会 (董事会是公司的最高权力机构)。请板上一般审计员审计活动和发现，一份独立报告每六个月需要总经理不能干涉与审核活动，并支持审计建议的执行。审计部门可以直接项目，没有一名总经理可能直接问题审计报告，并保持审计的独立性。在这方面，一些企业接受的内部审计在内地，对领导人只负责总经理领导。审计师的独立性已不同程度有限。第二，广泛的审计。大亚湾有三个主要业务: 一是定期的监督和检查;第二是抓腐败的防腐剂;三是专项审计。专项审计工作发挥的作用最大，审计范围可以包括行政部门的日常程序、 人事部门的工资和薪金的计算正确与否，生产部门的技术配置合理与否，整个审计业务的开展是周围七内部控制要素，声音的组织机构，合理但受到限制的授权、 预算和计划学科代码和纪律处分规定，有效的监督机制、 政策和程序，准确和及时，和可靠的管理信息。The three, based on risk management as the guiding thought of does apply in the internal audits. They think the work of internal audit should reflect your organization's risk strategy, enterprise risk assessments on a regular basis. Them in the practical work of the audit risk assessment includes two aspects: on the one hand is determined according to the risk assessment audit annual plan, in a business where many potential reviewers, but limited audit resources, internal audit units during the plan period, who's who at first and then, depending on the risks associated with them, you need to determine annual audit plan based on risk. Factors as the following: 1, an annual amount. Refer to project annual revenues, capital costs, operation and maintenance costs, or otherwise measure the annual amount. 2, liquidity. Object refers to the project's important activities are easily lost, realization or personal possession. 3, the sensitivity of information and operational activities. Important activities of the project and the degree of sensitivity and confidentiality of information. As concerns the production of competitively sensitive information or private information and the company information vulnerable to tampering; adverse effects on public responsibility of internal and external factors. 4, the complexity of the transaction. Perform audit work more difficult, error chance. With the increase in the complexity of close. More factors to analyze and to follow when making decisions. Executive level should be adapted to the diversity of the experience. 5, institutional changes. The effects of institutional changes since the last audit. 6, controlled environment. Audit of the project in the past. Another aspect is based on the results of the risk assessment to determine the specific audit project audit focus in the programme of work to take the audit focus. Point is the risk of being, that is, matters affecting the realization of business goals.四、 从传统审计向现代审计模式，从原来经营医师到审计或风险咨询的作用。内部审计应该不只是一个好的企业经济的守护者，并成为良好的企业领导者的参谋角色。这是外国审计说管理审计和绩效审计。Hong 香港高度重视内部审计，在大亚湾核电公司 Hong 香港占 25%股份，徐 Chuanshun Hong 香港经理只有中层科长。Hong 香港最关心效率，内部审计是增值审计工作的一项重要工作。五短，审计报告，审计建议的执行情况。审计目标、 审计结果，审计建议往往一句话。他们认为审计委员会或部门经理的成员都很忙，所以审计报告一样清晰和尽量精简，节约你的时间。然而，审计建议的执行是非常大，它理解审计建议响应率在大亚湾的 100%。并不需要签署的董事总经理，可以直接发布的审计报告，一个独立的企业，从项目审核建议建议后，形成一个环，审计备忘录的报告，监督执行情况审计意见是及时和有效。審計在公司治理的作用介绍：： ５００随着经济全球化的发展，市场竞争日趋激烈，公司治理和内部审计成为两大理论和实务热点问题，人们试图通过内部审计对公司治理的监督和咨询作用，来降低经营风险，促进企业可持续发展和提高投资回报。 本文对内部审计对公司治理理论基础着手，探讨了二者之间的双向关系,分析了内部审计现状和制约因素，并提出了提高内部审计的独立性和权威性、采用先进的审计方法等改善建议。

結果 (中文) 2:

推荐：800
内部审计建议
加强内部审计的独立性和权威性，从 ​​内部审计的独立性，内部审计机构的地位来看，越高它的作用更好，直接导致由企业的最高权力机构，在董事会组成审计委员会，国际投资协定为科学，有效的内部审计模式主张，与董事会，管理层和监管董事会可以更及时有效的沟通和交流。以双向报告的形式，即，向审计委员会报告功能的审计报告，向管理层报告的管理审计报告，是目前理想的模型。同时，两顶帽子董事长兼总经理分开，尽可能防止“内部人控制”的现象。采用先进的审计方法，工作人员熟练掌握传统技艺的同时内部审计的审计，也应该有一定的计算机技能和现代技术信息系统的管理，考核。通过建立企业内部控制制度和外部约束机制强化内 ​​部管理逐步完善，公司内部更快地建立完善，高效的审计信息系统和审计平台，并更有效地审查，整理，分析，比较，评价，和内部审计为公司从传统的财务审计识别，风险防范服务。审计署审计提前，而不是审计的合法性和项目，如提出审计意见的初步审查的可行性事先事后审计; 在对审计项目的符合性测试的主要控制点，监督作用; 事后评价审计事项。从防止纠错滥用的管理服务转变。内容要查处对内部控制制度审计和绩效审计违纪，提高审计质量审计的质量直接影响到内部审计的有效运行，内部审计要求审计人员要具备知识和专业技能系统，并具有提供增值的内部审计能力的服务，包括市场竞争和企业管理，生产管理，发现，分析和解决问题的能力和人际交往技能和技巧的理解的重要任务。企业应加强定期的培训计划，以更新审计人员的知识，加强审计队伍建设，完善了审计人员的知识结构，提高审计的整体素质，审计行为不规范和审计作风扎实发生，实现预防的目标误用，轩尼诗，增值组合，企业应重点放在管理审计，财务风险导向内部审计一体化模式构建。通过行使监督，评价职能，以促进商业活动和完善内部控制，传统的内部审计检查和防伪的目标和利益，目标有机结合的效率。仍然在防止滥用和收益阶段我国内部审计的做法，但生产率在未来的发展内部审计的目标。大亚湾（广东核电合营公司）是中电集团的分析，香港和广东核电集团公司大亚湾核电厂（广东核电合营公司）是电气集团共同出资，其中广东核电公司占75％股权，广东核电集团公司和香港，香港的电力占25％股权，在合资合同规定，总审计司由港方董事提名，由董事会委托，徐Chuanshun先生是香港中电集团采取聘请广东核电合营公司，所以引进了国外的一些内审判工作方法经验。三年来，业绩保持广东核电合营公司的年度增长17％，稳步增长，大多数经济技术指标均达到世界顶级的1/4排名。这些成就，以及内部审计部门的工作是分不开的。广东核电合营公司是一家中外合资的合资公司，与内地相比，其内部的工作环境，系统和方法有所不同。审计的独立性。审计长是由总经理部负责人接受，但他被提名通过各方合资公司，任命董事会批准（董事会是公司的最高权力机构）。要求审计长关于董事会每半年对审计工作和发现的一份独立报告，要求总经理无法与审计活动的干扰，并支持审计建议的落实情况。审计部门可以直接投射，没有一个总经理可以直接出具审计报告，维护审计的独立性。在这方面，一些企业接受内部审计总经理的领导在内地，只负责领导。审计师的独立性受到了限制程度不同。第二 ​​，大范围审计。大亚湾主要有三大业务：一是定期监督和检查; 二是腐败抓防腐剂; 三是专项审计。作用最大的专项审计工作中发挥，审计范围包括日 ​​常项目管理部门，人事部门的工资，并计算权薪水与否，科技配置生产部门合理与否，开展都是围绕内部控制整个审计业务七个要素，组织机构，合理的，但通过授权，预算和计划，学科代码和纪律处分规定的约束，健全，有效的监督机制，政策和程序，准确，及时，可靠的管理信息。该三，以风险管理为指导思想也适用于内部审计。他们认为内部审计工作要体现组织的风险战略，企业风险评估，定期。他们在审计风险评估的实际工作包括两个方面：一方面是根据风险评估审计年度计划确定后，在一个企业里计划期间许多潜在的审稿人，但有限的审计资源，内部审计机构，谁是谁的，然后再根据与它们相关联的风险，你需要确定基于风险的年度审计计划。因素如下：1，每年的金额。将项目年营业收入，资本成本，运营和维护成本，或以其他方式衡量的年度金额。2，流动性。对象指的是项目的重要活动很容易丢失，实现或个人占有。3，信息和业务活动的敏感性。该项目的重要活动和灵敏度和信息的保密程度。由于担心生产的竞争性敏感信息或私人信息和公司信息容易被篡改; 对内部和外部因素公共责任的不利影响。4，该事务的复杂性。执行审计工作的难度，错误的机会。的增加的密切的复杂性。更多的因素来分析和决策时要遵循的。执行电平应适应的经验的多样性。5，制度变迁。自上次审计制度变迁的影响。6，控制的环境。审计署在过去的项目。另一个方面是基于风险评估的结果来确定具体的审计项目的审计重点工作方案采取了重点审计。点是存在的风险，也就是影响实现业务目标。问题四，从传统审计向现代审计模式，从原来的审计运作医生或风险顾问的角色。内部审计不仅要成为一个好企业的经济监护人，并成为普通员工角色的一个好的企业领导者。这是国外审计师说，管理审计和绩效审计。香港十分重视内部审计，大亚湾核电公司股票在香港占25％，徐Chuanshun是香港管理的唯一的中层负责人。香港最关心的是效率，内部审计是我们的增值审计的一项重要的工作。五短，审计报告，落实审计建议。审计目标，审计结果，审计建议往往是一个词。他们认为，该委员会或部门经理的成员都非常忙碌，因此审计报告明确和简洁越好，节省您的时间。然而，审计建议的执行是非常大的，据了解，审计建议，答复率100％，在大亚湾。不需要由总经理签字，可直接出具的审计报告，独立经营，从项目审计，审计建议，建议反馈，形成一个循环，审核备忘录的报告，督促审计意见的执行情况是及时有效的。审计在公司治理的作用介绍::

結果 (中文) 3:

建议：800、内部审计建议改善内部审计独立性和权威性，从内部审计独立性判断，内部审计机构的地位，其作用越高，直接领导的最高权威的企业，在董事会的审计委员会，IIA通过科学、有效的内部审计模式的主张，与董事会和监事会，管理可以更及时有效的沟通和交流。采取双向报告的形式，即功能审计报告向审计委员会报告，行政审计报告以管理报告，是目前的一个理想模式。同时，董事长和总经理两职的草帽尽可能地防范“内部控制”现象，采用先进的审计方法，内部审计审计的人员在传统技能的同时，还应具有一定的计算机技能和现代信息系统管理技术，并评价。随着企业内部控制制度的建立和外部约束机制的强化，内部管理逐步完善，在公司内部建立完善、高效的审计信息系统和审计平台，更快速、更有效地进行审核、整理、分析、比较、评价，和内部审计的公司从传统的财务审计，以确定，风险防范服务。审核审核，而不是事后审核前审核项目的合法性和可行性，如初步审核所提出的审核意见；在主控点审核项目的合规性测试，监控的作用；审计事项事后评估。从防止误操作到管理服务的错误。对内部控制系统审计和绩效审计，内容应调查和处理，提高审计质量，直接影响内部审计的有效运作，内部审计要求核数师有系统的知识和专业技能，并具有提供增值服务的内部审计能力的重要任务，包括了解市场竞争和企业管理，生产管理，发现，分析，和解决问题和人际关系的技能和技术。企业应加强定期培训，主动更新核数师的知识，加强审计队伍建设，完善核数师的知识结构，提高审计人员的整体素质，审计行为不规范和审计风格发生。