中國和英國內部審計制度的比較很多主要國家和地區，內部審計與民間審計、政

中國和英國內部審計制度的比較
很多主要國家和地區，內部審計與民間審計、政府審計成為社會經濟中審計活動的一個重要組成部分。內部審計的本質分為兩類，即生產資料所有權與管理權而產生的受託責任關係。2000年，國際內部審計師協會在對《職責說明》、《職業道德準則》和《實務標準》於基礎上進行的多次研究，並提出：“內部審計是一項獨立、客觀的保證和諮詢活動，其目的在於增加價值和改善組織的經營，通過系統的方法，評價和改善風險管理、控制和管理過程的效果，幫助組織實現其目標。”中國和英國有著不同的社會政治經濟制度，因而在內部審計的業務內容和組織形式等方面各有不同之處。
一、內部審計的產生與發展
英國自11—12世紀起就存在行會，平均每一年要召開1—4次會議，其議事內容包括選舉產生理事和審計人員。理事會是行會的執行機關，它必須在召外總會之時將行會賬目提交出來給審計人員進行審查。審計人員審查的重點是作為受託人的理事角色去處理經濟業務方面的誠實性，可靠性。
英國的現代內部審計是在20世紀40年代以後發展起來的，1948年英國在倫敦成立了國際內部審計師協會的分會，即英國內部審計師協會。該協會的成立大大促進了英國內部審計的發展，截至1991年2月止，已有3千多名會員。
相比之下，雖然中國內部審計起步較晚，但發展速度很快。在中國的國家審計署成立之前，中國國務院於1983年7月曾發文提出建立和健全的內部審計問題。 1985年8月29日中國國務院發佈《關於審計工作的暫行規定》。同年12月5日，審計署發佈《關於內部審計工作的若干規定》，此項規定成為中國開展內部審計的法律依據。1987年7月中國國務院辦公廳又轉發了《審計署關於加強內部審計工作的報告》，大大加快了內部審計機構組建的速度。1994年我國頒佈《中華人民共和國審計法》，將內部審計以法律形式加以肯定，明確了其法律地位。 1995年審計署又發佈《關於內部審計工作的規定》，對內部審計作了進一步具體規定。
於1999年底，中國共建立了約9萬多個的內部審計機構 ， 形成了包括由地區、部門和企事業單位組成的較為完整的內部審計體系。
中國及英國各設立內部審計部門的動因不同，中國內部審計發展的初期是國家要求企業建立審計制度，隨着內部審計的作用逐漸被認識，企業從被動狀態轉變為的主動狀態。相比之下，英國己有25％以上的企業的內部審計部門已有30年以上的歷史，企業設立內部審計部門的動機及原因主要來自政府的要求，受政府要求的影響，對公營及半公營企業的審計要比一般企業要大得多。此外，對董事會所屬的審計委員會和外部審計的要求也有重要的影響。
二、內部審計機構
英國內部審計的形式有三種：由公司內部設置的審計組織進行審計、聯合市計和由社會力量進行審計。這三種形式各有其優缺點，但以公司內部設置的審計組織進行審計為主，其優點是：能夠保證審計人員對組織的忠誠，維護整個組織及相關利益者的利益，熟悉組織的目標和需要等。聯合審計雖較好地體現了內部審計組織的獨立性，但在忠誠、保密等方面存在一此問題。
為了有效地開展內部審計工作，英國還就各類人員的職責加以規定，這些職責包括：內部審計師或經理的工作職責，內部審計師職責，合同審計師職責等等。
由於中國把內部審計部門定位於本單位、本部門主要負責人領導，賦予了內部審計部門較高的地位，但由於主要負責人並不是一個很具體的概念，因此，在實踐中內部審計機構的設置就出現了多種形式。
1、對審計委員會負責。很多企業都設有審計委員會，審計委員會是企業內部審計工作的最高決策機構，負責制定審計工作的規章制度，審核年度審計計劃，決定重要的審計事項等。這是一種集體領導的內部審計組織形式。中國一些大型企業和企業集團多採用此種形式。
2、對董事長或董事會負責。內部審計部門受董事會的領導，並向其董事會報告工作。這種形式有較加強其獨立性，因此大多被股份制企業採用。
3、對總經理負責。內部審計—部門只能從事日常的內部審計工作，而對總經理的經濟責任和經營行為缺乏有力的地位，並保持了較強的獨立性。
中國內部審計的地位是法規所確立的，組織地位較高，獨立性較強；英國內部審計的組織地位與中國不同，是在內部審計發展過程中自然形成的，這差異主要與社會經濟制度的不同有關。英國約有三分之一的企業內部審計部門職級為CEO，董事長以外的其他經營管理者報告，當企業營業收入的規模越大，對內部審計報告對象的分歧就越大，很多企業將內部審計視作企業的管理顧問，認為其具有公司治理的職能。內部審計部門在制定審計計劃時會徵求各部門的意見，並且會從事審計準則規定之外的工作，有四分之三的企業，內部審計與外部審計之間有密切的業務關係。
三、內部審計的內容
英國內部審計的工作內容主要包括：
1、公司審計，其目標是保證管理系統的有效運行。包括：內部控制的廣度和深度是否恰當，成本耗費是否有效，是否合理運用內部控制。具體內容有：公司計劃、資本成本、現金管理、人力資源管理和股票交易。公司審計是英國內部審計的一項重要業務。
2、財務安全性審計。其首要目標是保證企業的資源得到充分的保護和控制。內容包括：資產確認及符合性測試、債權審計、流動負債審計、長期負債和或有負債審計等。
3、經營審計，英國的經營審計是對企業整個經營過程中的經濟性、效率性和效果性進行審計。經濟性是衡量投入的標準；效率性是衡量投入與產出關係的標準：效果性是衡量產出的標準。
還有制度評價與遵循，合同審計，信息管理審計和計算機安全性審計。由此可見，英國內部審計所涉及的領域是非常廣泛及全面的。
中國內部審計的內容主要包括：
1、財務收支審計。其目的是對財務活動的合規性、合法性以及會計記錄和報表所提供資料的真實性和可靠性做出判斷。所涉及的內容有：檢查會計資料及有關經濟信息的真實、正確；檢查財產和資金的安全與完整性：檢查會計控制的適用、有效與健全：檢查經濟業務、經濟合同、財務收支的合法與合理。
2、經濟效益審計。它是指評價所審項目是否經過慎重的選擇，並評價其經濟效益的高低，提供措施和辦法，以提高該項目的經濟效益。所涉及內容有：檢查和評價企業的內部控制制度是否適用、健全、有效；檢查、評價和監督各部門、各部門是否履行其職責，提高效能，實現目標；為企業領導反饋信息，提供諮詢及協助企業決策。
中國一些企業的內部審計部門還開展了形式獨特的經濟責任審計、它是對企業的經營者向企業的投資者承擔的責任，以及生產經營負責人向企業承擔的責任的履行情況的審計。這種審計形式具有較大的發展潛力。
在審計實踐中，中國及英國的內部審計部門在具體審計內容上存在一些差異，主要表現在：
1、英國強調檢查內部控制系統，評價內部控制系統是否適當、是否有效，是否有助於實現特定的經營管理目標、政策和方針，通過對內部控制系統的調整，來糾正或防止錯弊的發生。中國因基礎較差，以內部控制系統為基礎的審計尚未充分開展。
2、財務審計方面，英國側重通過對財務、會計及有關報告的控制制度的檢查和評價，來測試財務報表及其他報告資料是否可靠，真實。中國內部審計則側重以直接方法來確定財務報表及其他報告資料的可靠性， 真實性。
3、經營審計方面，英國以對有關經營業務的內部控制系統的檢查和評價為重點，來提高經營業務的有效性。中國內部審計一般不以內部控制系統為重點，而是以對有關經濟指標的分析為線索，對業務事項進行比較詳細的分析。
四、內部審計的組織和人員
英國內部審計師協會是一個專業機構，成立於1948年，是國際內部審計師協會的分會。該協會對促進英國內部審計的發展發揮了重要的作用。 英國內部審計師協會對內部審計人員的培訓和錄用是非常重視並有明確的要求：內部審計師主管應建立一套能付諸實施的錄用和培訓內部審計機構工作人員的程序。這些都為內部審計組織的發展和內部審計人員適應新的審計環境創造了良好的條件。
為了促進內部審計職業的發展，中國於1987年成立了內部審計學會。至今己有十多個省市和二十多個行業、部門成立了內部審計學會。1987年中國內部審計學會加入了國際內部審計師協會(IIA)，並在97年與IIA簽訂協議，把國際註冊內部審計師考試引入中國，這有利於中國造就具有國際水平的內部審計隊伍。
總括中國內部審計因起步晚，但發展快，短短十多年中，內部審計人員已發展為24萬以上。內部審計中國的社會經濟發展發揮了積極作用及其重要性。中國內部審計工作已走向法律化、規範化、制度化、和穩步發展的道路。中國內部審計在各個地區的發展水平是很不平衡的。
以上是對中國和英國兩國內部審計制度的比較，兩國的確審計界對內部審計存在着不同認識，兩國各個部門和企業對內部審計的做法也不相同。

結果 (英文) 1:

China and the United Kingdom system of internal auditMany of the major countries and regions, internal audit and independent audit, government audit to be an important part of the audit activities in the social economy. The nature of internal audit is divided into two categories, namely fiduciary duties arising out of the ownership and management of the data. 2000, international internal audit division Association in on duties description, and ethics guidelines and practice standard Yu based Shang for of times research, and proposed: "internal audit is a items independent, and objective of guarantee and advisory activities, its purpose is increased value and improved organization of business, through system of method, evaluation and improved risk management, and control and management process of effect, help organization achieved its target. "China and the United Kingdom have different socio-political and economic system, and internal audits of business contents and organizational aspects of difference. First, production and development of internal audit United Kingdom had existed since the 11-12 century Guild, 1-4 meetings to be held every year, its rules of procedure, 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 accounts submitted to the auditor for review. Auditors review focused on governing role as trustee to deal with economic business integrity, reliability. 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, has more than more than 3,000 members. By contrast, although internal audit started late in China, but the speed of development. Before the establishment of the National Audit Office of China, in July 1983, the State Council of China has issued a document to establish and perfect internal audit issues. On August 29, 1985, China's State Council issued the provisional regulations on auditing work. On December 5 of that year, the Audit Commission published the regulations on internal audit work, this provision as the legal basis for China's internal auditing. In July 1987, was transmitted by the State Council and the China National Audit Office report on strengthening the work of the internal audit, greatly accelerated the speed of internal audit organization form. In 1994, China promulgated the People's Republic of China Law on audit, the internal audit law to affirm, define their legal status. In 1995 and the Audit Commission published the regulations on internal audit, the internal audit was further specific provisions. At the end of 1999, China had established more than more than 90,000 of internal audit bodies, formed, including by regions, sectors and enterprises is composed of a complete internal audit system. China and the United Kingdom established the internal audit department's motivation is different, China is in the early development of internal auditing States require companies to establish audit regimes, with the role of internal audit is recognized gradually, enterprises transition from passive to active. By contrast, the United Kingdom has more than 25% of the enterprise's internal auditing Department has a history of more than 30 years, Enterprise the motives and reasons of the establishment of the internal audit department the main demands from the Government, under the influence of Government, public and semi public enterprise audit to be much larger than the average enterprise. In addition, the Board is a member of the Audit Committee and external audit requirements have important effects. Second, internal audit United Kingdom offers three kinds of internal audit: set by the internal auditing organization audits, Union City and the social forces to conduct the audit. The three forms each have their advantages and disadvantages, but mainly to internal audit the audit organization set, its advantages are: to ensure that auditors ' loyalty to the Organization, protecting the interests of entire organizations and stakeholders, familiar with the goals and needs of your organization. Joint audits are well reflected the organizational independence of internal audit, but on loyalty and confidentiality aspects of this issue. In order to effectively carry out internal audits, United Kingdom also provided for personnel duties, these include: the internal auditor or Manager job duties, responsibilities of the Internal Audit Division, contract auditor's responsibilities and so on. As China's positioning in the internal audit Department of the unit, mainly responsible for the leadership of this Department, given the internal auditing Department a higher status, but because the main person in charge is not a very specific concept, therefore, in practice the internal audit body setting appears in many forms. 1, the Audit Committee is responsible for. Many companies have audit committees, the Audit Commission is the highest decision-making body of enterprise internal audit is responsible for auditing regulations, review the annual audit plan, decision important audit matters, etc. This is a collective leadership of internal audit organization. Some large enterprises and enterprise groups in China, the use of such forms. 2, the President or the Board of Directors. Internal Audit Department the direction of the Board of Directors, and reports to the Board of Directors. This form is more to strengthen its independence, so most are joint-stock companies. 3, the General Manager is responsible for. Internal audit-departments may only engage in regular internal audits, and the economic responsibilities of General Manager and management lacks a strong position, and maintained a strong sense of independence. Is set out in the regulations on the status of internal audit in China, organizing higher status, independent; United Kingdom organization status of internal audits and by China, is naturally formed in the internal audit development process, the differences associated with the different social and economic systems. United Kingdom about one-third of the corporate internal audit department the rank of CEO, Chairman of the Board other than the managers report, when corporate revenues bigger, objects, the greater the difference of internal audit reports, many enterprises of enterprise internal audit as a management consultant, thinks it has the functions of corporate governance. Internal Audit Department in developing the audit plan will seek the views of the Department and audit guidelines of the work, three-fourths enterprises, between internal audit and external audit have a close business relationship. Third, the content of the internal audit United Kingdom internal audit includes: 1, the company's audit, the aim is to ensure the effective operation of the management system. Includes: the breadth and depth of internal control is appropriate, cost effective and rational use of the internal control. Specific content: corporate plan, capital cost and cash management, human resource management and stock trading. Company audit United Kingdom internal audit is an important business. 2, financial security audit. Its primary objective is to ensure the full protection of enterprise resources and control. Contents include: asset validation and compliance testing, claims auditing, current liabilities, long-term liabilities, and contingent liabilities of Auditors auditing. 3, management audit, United Kingdom the business audit is the entire operating process in the economy, efficiency and effectiveness of the audit. Economy is a measure of input standards standards of efficiency is a measure of input and output relations: effectiveness is a measure of output standards. System evaluation and follow, contract audit, audit of information management and computer security audit. This shows that the United Kingdom involved in the internal audit field is very broad and comprehensive. China's internal audit includes: 1, financial audit. Whose aim is to finance activities of compliance, legitimacy, and accounting records and reports the authenticity and reliability of the data provided by judge. Involved are: check the accounting data is true, correct and relevant economic information; check the security and integrity of the property and money: check the application of the accounting control, effective and sound: check transactions, economic contracts, legality and reasonability of the financial revenue and expenditure. 2, the performance audit. Whether it refers to an evaluation of the project after careful selection, and to evaluate the economic benefits of high and low, provide tools and approaches to enhance the economic benefits of the project. Related content: inspection and evaluation of the enterprise's internal control system, sound, effective; inspection, evaluation and supervision departments and departments in fulfilling their duties, improve performance, achieve their goals; feedback for business leadership, advising and assisting business decision. 中國一些企業的內部審計部門還開展了形式獨特的經濟責任審計、它是對企業的經營者向企業的投資者承擔的責任，以及生產經營負責人向企業承擔的責任的履行情況的審計。這種審計形式具有較大的發展潛力。 在審計實踐中，中國及英國的內部審計部門在具體審計內容上存在一些差異，主要表現在： 1、英國強調檢查內部控制系統，評價內部控制系統是否適當、是否有效，是否有助於實現特定的經營管理目標、政策和方針，通過對內部控制系統的調整，來糾正或防止錯弊的發生。中國因基礎較差，以內部控制系統為基礎的審計尚未充分開展。 2、財務審計方面，英國側重通過對財務、會計及有關報告的控制制度的檢查和評價，來測試財務報表及其他報告資料是否可靠，真實。中國內部審計則側重以直接方法來確定財務報表及其他報告資料的可靠性， 真實性。 3、經營審計方面，英國以對有關經營業務的內部控制系統的檢查和評價為重點，來提高經營業務的有效性。中國內部審計一般不以內部控制系統為重點，而是以對有關經濟指標的分析為線索，對業務事項進行比較詳細的分析。 四、內部審計的組織和人員 英國內部審計師協會是一個專業機構，成立於1948年，是國際內部審計師協會的分會。該協會對促進英國內部審計的發展發揮了重要的作用。 英國內部審計師協會對內部審計人員的培訓和錄用是非常重視並有明確的要求：內部審計師主管應建立一套能付諸實施的錄用和培訓內部審計機構工作人員的程序。這些都為內部審計組織的發展和內部審計人員適應新的審計環境創造了良好的條件。 為了促進內部審計職業的發展，中國於1987年成立了內部審計學會。至今己有十多個省市和二十多個行業、部門成立了內部審計學會。1987年中國內部審計學會加入了國際內部審計師協會(IIA)，並在97年與IIA簽訂協議，把國際註冊內部審計師考試引入中國，這有利於中國造就具有國際水平的內部審計隊伍。 總括中國內部審計因起步晚，但發展快，短短十多年中，內部審計人員已發展為24萬以上。內部審計中國的社會經濟發展發揮了積極作用及其重要性。中國內部審計工作已走向法律化、規範化、制度化、和穩步發展的道路。中國內部審計在各個地區的發展水平是很不平衡的。 以上是對中國和英國兩國內部審計制度的比較，兩國的確審計界對內部審計存在着不同認識，兩國各個部門和企業對內部審計的做法也不相同。

結果 (英文) 2:

Comparison between China and the United Kingdom the internal audit system of
many major countries and regions, internal audit and civil audit, government audit has become an important part of the social economy audit activities. The nature of the internal audit is divided into two categories, namely ownership and management of production arising from accountability relationship. In 2000, the IIA in on the "job description", "Code of Ethics" and "practice standard" in many studies conducted on the basis, and pointed out: "Internal auditing is an independent, objective assurance and consulting activity, which aims to add value and improve the organization's operations, by the method of the system, the effect of the evaluation and improvement of risk management, control, and management processes, helping organizations to achieve their objectives. "China and Britain have different socio-political and economic system, thus internal audit services and other aspects of the content and organization of their own differences.
First, the emergence and development of internal audit
since the 11-12 century British presence guild, on average 1-4 times per year to convene the meeting, its rules of procedure including elected 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 the auditors to review the accounts. Key auditors review is the governing role as trustee to deal with the economic and business aspects of honesty and reliability.
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, it has more than 3,000 members.
In contrast, although China's internal audit started late, but rapid development. Prior to the establishment of China's National Audit Office, China's State Council in July 1983 and it has issued a document proposed the establishment of a sound internal audit issues. August 29, 1985 China's 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," this has become the legal basis for China to carry out the provisions of internal audit. July 1987 Chinese 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.
At the end of 1999, China had established internal audit of about more than 90,000, including the formation of relatively complete by the regions, departments and enterprises consisting of internal audit system.
Dynamic China and the United Kingdom each establish an internal audit department because of different initial development is China's internal audit requires companies to establish a national auditing system, as the internal audit function to gradually be recognized, companies shift from a passive state to an active state. By contrast, Britain has more than 30-year history of more than 25% of the company's internal audit department, the establishment of corporate internal audit department motives and reasons mainly from the Government's request, the affected government requirements for public and semi- audit of public enterprises is much greater than the average business. In addition, there are also an important influence on the requirements of the audit committee of the board of directors and external auditors belongs.
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 the company's internal audit organization to audit the main set, its advantages are: to ensure loyalty to the organization's auditors, safeguard the interests of the entire organization and stakeholders, and are familiar with the organization's goals and We need to wait. Although joint audits to better reflect the independence of the internal audit organization, but there is a problem of integrity, 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 China located in the 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. Many companies have 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 to report to its board of directors. This form have more to strengthen their independence, so most are joint-stock enterprises to adopt.
3, responsible for the general manager. Internal Audit - Department can only engage in routine internal audit work, while the general manager of financial responsibility and lack of effective management behavior status, and maintain a strong independence.
China's position is that the internal audit regulations established by the higher organizational status, independence stronger; organizational status of internal auditing Britain, unlike China, is in the process of development of internal audit naturally formed, this difference was mainly social and economic system Different related. About one-third of British companies rank as the internal audit department managers report other CEO, chairman of the board outside, when the larger-scale enterprises operating income, the object of the internal audit report, the greater the differences, many companies will be internal Audit regarded as business management consultant, believes it has the functions of corporate governance. Internal audit departments in the audit plan will seek the views of various departments, 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.
Also system evaluation and follow, contract audit, information management audit and computer security audits. Thus, the British internal audit areas involved are very extensive and comprehensive.
Content China's internal audit include:
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; safety and integrity checking property and capital: Check applicable accounting controls, effective and sound: Check the economic business, economic contracts, financial revenue and expenditure of the legitimate and reasonable.
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. Contents covered include: inspection and evaluation of internal control systems of enterprises is applicable, robust and effective; inspection, evaluation and supervision of various departments and departments are to fulfill their responsibilities, improve efficiency, achieve goals; feedback information for the business leaders to provide advice and assist business decisions.
Some Chinese companies internal audit department also carried out a unique form of economic responsibility audit, it is the responsibility of business operators to undertake the business of investors, as well as production and operations managers bear responsibility to the fulfillment of corporate audit. This audit form has a greater potential for development.
In the audit practice, China and the UK, 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 The management objectives, policies and guidelines, through the internal control system adjustments to correct or prevent the occurrence of Cuobi. China due to poor foundation for the internal control system based audit has not been fully carried out.
2, financial audits, focusing on the UK by 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, true. China's internal audit is focused to direct method to determine the financial statements and other reports data reliability, authenticity.
3, management audit, Britain concerning the internal control system of the business to focus on inspection and evaluation to improve the effectiveness of doing business. Chinese internal audit internal control systems are generally not focus, but an analysis of the relevant economic indicators for clues on business matters more detailed analysis.
Fourth, the internal audit of the organization and personnel
the British Institute of Internal Auditors is a professional organization, founded in 1948, is a branch of the IIA. The British Association for Development of Internal Audit has played an important role. British IIA internal audit training and hiring 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, China established the Internal Audit Society in 1987. So far there have been more than a dozen provinces and more than 20 industries, the department established the Institute of Internal Auditors. 1987 China joined the International Institute of Internal Audit IIA (IIA), and signed an agreement with the IIA in 1997, the Internal Auditor examination into China, which is conducive to China to create an international standard of internal audit team.
All in all internal audit because China started late, but rapid development, just ten years, internal auditors has been developed for 240,000 or more. Internal audit of the social and economic development China has played an active role and importance. Chinese internal audit work has been toward legalization, standardized and institutionalized, and the path of steady growth. China's internal audit in the level of development of each region is very uneven.
Comparison between China and Britain over the internal audit system of the two countries, the two did the audit of the internal audit profession, there are different understanding of the various departments and enterprises of the two internal audit practice is not the same.

結果 (英文) 3:

The comparison of the internal audit system in China and the United Kingdom, many major countries and regions, the internal audit and civil audit, government audit has become an important part of social and economic audit activities. The nature of internal audit is divided into two categories, that is, the relationship between the ownership of production data and the management of the right of management. In 2000, the International Institute of internal auditors in the "responsibility of the", "professional ethics" and "substantive standards" on the basis of many studies, and put forward: "internal audit is an independent, objective assurance and consulting activities, its purpose is to increase the value and improve the organization's management, through the system,Evaluate and improve the effectiveness of risk management, control and management processes, and 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 the 11 - 12 century there was a guild average every year to held 1 - 4 meeting, the content of procedure including elected directors and auditors. The Council is the executive organ of the guild, it must always call the guild accounts submitted to the auditors to review.The focus of the audit staff review is to deal with the economic and operational aspects of honesty, reliability, as trustee of the board of directors. 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, has more than 3 members. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's national audit office,China's State Council issued a document in July 1983 to establish and improve the internal audit issues. China's State Council issued the "Provisional Regulations on audit work" in August 29, 1985. In December 5th of the same year, the Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. In July 1987, the office of the State Council of China and 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,Its legal status. In 1995, the Audit Commission issued the "Regulations on internal audit work", the internal audit made further specific provisions. At the end of 1999, China has established a total of more than 9 internal audit institutions, including the formation of a relatively complete internal audit system consisting of areas, departments and enterprises and institutions. China and Britain have different reasons for the establishment of internal audit department, the initial stage of internal audit development is the national requirements for enterprises to establish an audit system, with the role of internal audit is gradually recognized, enterprises from the passive state to the active state. In contrast,In the past 25% years, the internal audit department of the United Kingdom has 30 years of history, and the motivation and reason of the establishment of the internal audit department mainly come from the government's request. In addition, the board of directors of the audit committee and the external audit requirements also have an important impact. There are three forms of internal audit in the form of the internal audit of the company: the audit organization which is set up by the company and the Union City Planning and the social forces to carry out the audit. These three forms each have their own advantages and disadvantages,However, the company's internal audit organization audit, the main advantages are: to ensure that the audit staff to the organization's loyalty, and maintain the organization and the interests of stakeholders, familiar with the organization's goals and needs, etc.. Although the joint audit reflects the independence of the internal audit organization, it has a problem in the aspects of loyalty and confidentiality. In order to effectively carry out internal audit work, the United Kingdom also on the responsibilities of various types of personnel, these responsibilities include: internal auditor or manager of the job responsibilities, internal auditor responsibilities, contract auditor responsibilities, etc.. Due to China's internal audit department in this unit,The head of this department is responsible for the leadership, and has given the higher position of the internal audit department, but the main person in charge is not a very specific concept, therefore, in the practice of internal audit institutions set up a variety of forms.
1, responsible for the audit committee. A lot of enterprises have audit committee, the audit committee is the highest decision-making body of enterprise internal audit work, responsible for the development of audit work rules and regulations, audit the annual audit plan, the decision of important audit matters, etc.. This is a kind of collective leadership of the internal audit organization form. Some large enterprises and enterprise groups in China adopt this kind of form.
2,Responsible for the board of directors or the board of directors. The internal audit department is under the leadership of the board of directors and reports to its board of directors. This form has a more independent nature, so most of the joint-stock enterprises to adopt. 3, responsible for the general manager. Internal audit - the Department can only engage in the daily internal audit work, and the general manager of the economic responsibility and management behavior of the lack of a strong position, and maintain a strong independence. The status of China's internal audit is the establishment of laws and regulations, the higher the status of the organization, the stronger the independence of the internal audit, the organization of internal audit in China is different, is in the process of internal audit development,This difference is mainly related to the social and economic system. In the UK, there are about one-third of the enterprise's internal audit department's rank as CEO and other management report of the chairman of the, when the size of the enterprise operating income was larger, the greater the differences of the internal audit report object, many enterprises will be regarded as internal audit of enterprise management consulting, that it has the function of corporate governance. Internal audit department in the audit plan will departments soliciting opinions, and will work in the outside of the auditing standards, three quarters of the company and a close business relationship between internal audit and external audit.
three, the content of the internal audit

The contents of the internal audit in the United Kingdom are mainly included:
1, corporate audit, and its goal is to ensure the effective operation of the management system. Including: the breadth and depth of the internal control is appropriate, whether the cost is effective, whether the rational use of internal control. The details are: company plan, capital cost, cash management, human resource management and stock exchange. Company audit is an important business in the internal audit of the United Kingdom.
2, financial security audit. Its primary objective is to ensure that the resources of the enterprise are fully protected and controlled. The contents include: asset confirmation and compliance testing, debt audit, current liabilities audit,Long term liabilities and contingent liabilities audit, etc.. 3, management audit, the United Kingdom is the business audit of the entire business process of the economy, efficiency and effectiveness of the audit. Economy is a measure of the standard of investment efficiency is a measure of the relationship between the input and output: the effect is the standard of measuring output. There is also a system evaluation and follow, contract audit, information management audit and computer security audit. This shows that the field of internal audit of the United Kingdom is very extensive and comprehensive. The contents of internal audit in China include:
1, financial revenue and expenditure audit. Its purpose is to regulate financial activities,Legitimacy and authenticity and reliability of the information provided by the accounting records and statements. The contents include: the examination of accounting information and the true and correct of the economic information, check the safety and integrity of property and funds: check the applicable, effective and perfect of accounting control: check the legal and reasonable of economic, economic contract, financial revenue and expenditure.
2, economic benefit audit. It refers to the evaluation of the selection of the trial of the project, and to evaluate the level of its economic benefits, provide measures and measures to improve the economic benefits of the project. The contents are: the examination and evaluation of the internal control system is applicable to the enterprise,Sound and effective; inspection, evaluation and supervision of all departments and departments to fulfill their duties, improve efficiency, achieve the goal; to provide feedback information for business leaders to provide consultation and assistance in enterprise decision-making. The internal audit department of some enterprises in China also carried out a unique form of economic responsibility audit, which is the responsibility of the business operators to the enterprise, and the responsibility of the production and operation of the responsibility of the enterprise to fulfill the audit. This form of audit has great development potential. In the audit practice, there are some differences between China and the United Kingdom's internal audit department in the specific audit content, the main performance is:
1,The UK emphasizes the examination of the internal control system, the evaluation of the internal control system is appropriate and effective, whether it can help achieve the specific business management objectives, policies and guidelines, through the internal control system to correct or prevent the occurrence of errors. Because of its poor foundation, the internal control system based on the internal control system has not been fully carried out. In 2, financial audit, the United Kingdom focused on the financial, accounting and related reports of the control system of inspection and evaluation, to test the financial statements and other reports are reliable, true.China internal audit focuses on the reliability and authenticity of the financial statements and other reports by direct method. In 3, business audit, the United Kingdom to the business of the internal control system for the examination and evaluation of the focus, to improve the effectiveness of business operations. China internal audit is generally not internal control system as the focus, but to the analysis of the relevant economic indicators as a clue, a more detailed analysis of the business matters.
four, the internal audit of the organization and personnel of the British internal auditor association is a professional body, was established in 1948, is the International Association of internal auditors.The association plays an important role in promoting the development of the internal audit in the United Kingdom. The internal auditor's training and recruitment is very much attention and a clear requirement: the internal auditor supervisor should establish a set of internal audit institutions to implement the recruitment and training procedures. All of these have created favorable conditions for the development of internal audit organization and internal audit staff to adapt to the new audit environment. In order to promote the development of internal audit profession, China established the Internal Audit Association in 1987. So far, there have been more than ten provinces and cities and more than 20 industries, departments set up the internal audit institute.In 1987, the Chinese Internal Audit Association (IIA), and in 97 years and IIA signed an agreement to introduce the international registration of internal auditor examination, which is conducive to China to create an international level of internal audit team.
blanket of internal audit in China because it started relatively late but fast development, in a short span of 10 years, internal audit staff has developed for more than 24 million. China's social and economic development plays a positive role and its importance. China's internal audit work has gone to the road of legalization, standardization, institutionalization, and steady development. The development level of internal audit in China is very uneven.
The comparison between China and the United Kingdom in the internal audit system, the two countries indeed audit of internal audit has different understanding, the two countries in various departments and enterprises on internal audit practice is not the same.