文獻綜述：：２２００審計來源於拉丁文聽帳人的名詞“Auditus“。在

文獻綜述：：２２００
審計來源於拉丁文聽帳人的名詞“Auditus“。在古羅馬，採用了“聽證帳見“的辦法，即一個記帳人員與另一位人員的記錄以口頭驗證的方法進行核對，以防止負責財務的人員欺詐。2002年世界通信會計等醜聞和之前2001年美國安然天然氣公司事件的爆發的雙重沖擊下，對美國乃至全球經濟造成了難以估量的沖擊，由此催生了美國《薩班斯——奧克斯利》法案的出台，Gramling等（2004）指出，盡管薩班斯法案並沒有直接涉及內部審計在公司治理中的作用，但對審計委員會、外部審計人員及管理層治理要求的擴展，意味著內部審計作用也要擴展。隨著股份制這種集中和聚集資本的有效形式的興起以及跨國公司的不斷湧現，企業的管理層次愈發覆雜，競爭也愈發激烈，大部分大中型企業，尤其是上市公司，紛紛成立了審計委員會和相應的內部審計機構，用以規避公司治理風險、加強企業管理、完善公司治理框架、實現經營目標。
於２００２年４月IIA對美國國會關於《Sarbanes-Oxley Act》的意見陳述中提出，公司治理的四大基石為內部審計，外部審計，董事會以及高層管理人員。正式將內部審計及外部審計一起提上了公司治理的有效高度，並看作是公司治理問題中必不可少的組成部分。大大強調公司治理活動在審計職能中的重要地位及作用。2007年始於美國席卷全球的金融危機更是掀起了國內外專家、學者以及實務界對公司治理研究的新高潮。
內部審計是一個是提高公司整體效益的部門之一，根據董事會的要求，對全公司進行審核及監控。內部審核除了貫穿公司內部之外，也接觸公司的中央架構，如風險管理，法律範疇，人力資源及財務部等等部門。通過審計人員的專業知識禾審計的專業法則，確保公司目標的過程中，儘量避免發生漏控，失控，無控的情況。內部審計工作不但對財務上進行審核，對公司在運作過程中進行審核監督，提出有效建議，使公司能利用資源，減少浪費，避免功能重覆。對一些活動進行風險評估，降低公司承受的風險。

國際內部審計師協會說(IIA)於１９４４年在美國由２５位內部審計師成立，發展至今己有７萬以上的會員的國際性專業組織。

結果 (英文) 1:

Literature review: 2200Audited accounts is derived from the Latin people term "Auditus". In ancient Rome, "hearing Bill" approach, that is an accounting staff and other personnel records to verbal verification methods check to prevent those responsible for financial fraud. 2002 World Communications accounting, scandal and zhiqian 2001 United States Enron gas company event of outbreak of double impact Xia, on United States and global economic caused has to measure of impact, which gave birth to has United States Sarbanes-Oxley--Oxley Bill of introduced, Gramling, (2004) pointed out that, despite Sarbanes-Oxley Bill and no directly involved internal audit in company governance in the of role, but on Audit Committee, and external audit personnel and the management layer governance requirements of extended, Means that the internal audit function will also be extended. Along with joint-stock the concentration and accumulation of capital and the rise of effective forms of transnational corporations continue to emerge, enterprise management level increasingly covering complex, increasingly fierce competition, most of the large and medium enterprises, especially in listed companies, have established an Audit Committee and the internal audit Agency, intended to avoid the risk of corporate governance, strengthen enterprise management, to improve the corporate governance framework, to achieve business objectives. In April 2002, IIA to the United States Congress on the Sarbanes-Oxley Act, proposed in the statement, the four cornerstones of corporate governance for the internal audit, external audit, the Board of Directors and senior management. Internal audit and external audit on the effective height of corporate governance, and regarded as an essential component of corporate governance issues. Emphasis on corporate governance activities in the important position and role of the audit function. 2007 began in the United States swept through the global financial crisis was set off by domestic and foreign experts, scholars, and practitioners of a new upsurge in the study of corporate governance.Internal audit is a one of the Department is to improve the overall efficiency of the company, according to the request of the Board, audit and monitoring of company-wide. Internal audit not only throughout the company inside, contact the central structure of the company, such as risk management, legal, human resources and finance departments. Through the auditor's professional expertise he audited law, ensure that the company's goals in the process, try to avoid leakage control, went out of control and no control of. Not only on the financial audit of internal audit work and auditing supervision in the operation of the company, put forward effective proposals, so that the company can use resources, reduce waste, avoid duplication of functions. Risk assessment of some activities, reducing the company's risk exposure. Said International Institute of Internal Auditors (IIA) in 1944 in the United States set up by the 25 Internal Audit Division, now has more than 70,000 members of international professional organizations.

結果 (英文) 2:

Literature Review :: 2200
audit comes from the Latin noun listen to accounts of people "Auditus". In ancient Rome, the use of "hearing the account, see" approach, ie an accounting officer with the recording of another person in order to verbally verify the means of checking to prevent persons responsible for financial fraud. 2002 under the double impact of the WorldCom accounting scandals and outbreaks of Enron's natural gas company events before 2001, for the US and global economy caused incalculable impact, which gave birth to the United States, "Sarbanes - Oxley" Act The introduction, Gramling et al. (2004) noted that although Sarbanes-Oxley Act does not directly involve internal audit in corporate governance role, but the audit committee, external auditors and management governance requirements extension also means that the role of internal audit To expand. With this concentration and aggregation of capital stock effective form of rise of emerging multinationals, the company's management hierarchy cover increasingly complex, increasingly fierce competition, most medium-sized enterprises, especially listed companies, have set up a Audit Committee and relevant internal audit mechanism for risk averse corporate governance, strengthen enterprise management, improve the corporate governance framework to achieve business objectives.
IIA of the United States Congress comments on the "Sarbanes-Oxley Act" the statement made ​​in April 2002, the four cornerstones of corporate governance, internal audit, external audit, the Board of Directors and senior management. Formal internal audit and external audit together put on the effective height of corporate governance, and corporate governance issues is regarded as an essential component. Greatly emphasized the important position and role in corporate governance activities of the audit function. 2007 began in the United States swept the global financial crisis is set off against a new wave of governance research firm domestic and foreign experts, scholars and practitioners.
Internal audit is a one to improve the overall effectiveness of the company's departments, according to the request of the Board, to review and monitor the whole company. In addition to internal company through internal audits outside, also exposed the company's central infrastructure, such as risk management, legal category, Human Resources and Finance Department and so on department. Wo audit by the expertise of the professional rules of auditors to ensure that the company's goals in the process, try to avoid leakage of control, out of control, no control of the situation. Internal audit work not only on the financial audit of the company in the course of the audit oversight, to propose effective recommendations, so that the company can make use of resources, reduce waste and avoid repeat function. Risk assessment for some activities, reducing the company's exposure to risk. Institute of Internal Auditors say (IIA) was founded in 1944 in the US by 25 internal auditors, the development has had more than 70,000 members of the international professional organization.

結果 (英文) 3:

Literature review:: 2200
audit from Latin to listen to the name of the account Auditus". In ancient Rome, the use of the "hearing the bill," the way, that is, a bookkeeping staff and another staff to check the records of the method of oral verification, to prevent the charge of financial fraud. The 2002 world communication accounting scandal and before the 2001 outbreak of Enron gas company in the event the dual impact, caused incalculable impact on the United States and the global economy, which led to the creation of the "Sarbanes - Oxley" bill, Gramling (2004) pointed out,Although the Sarbanes act does not directly address the role of internal audit in corporate governance, but the audit committee, external auditors and management requirements of the expansion, meaning that the internal audit function is also to expand. With the rise of the stock system and the effective form of the capital, the management level of the enterprise is growing, the competition is fierce, most of the large and medium-sized enterprises, especially listing Corporation, have set up the audit committee and the corresponding internal audit institutions to avoid corporate governance risk, strengthen enterprise management, improve corporate governance framework, achieve business objectives.
In April 2002 IIA proposed the United States Congress on the "Act Sarbanes-Oxley" in the comments, the four major cornerstone of corporate governance for internal audit, external audit, the board of directors and senior management. Formal internal audit and external audit together with the effective height of corporate governance, and as an essential part of corporate governance issues. Greatly emphasize the important position and function of corporate governance in audit function. The financial crisis that began in 2007 in the United States is a new upsurge in the study of corporate governance in the domestic and foreign experts, scholars and practitioners.
Internal audit is one of the departments to improve the overall effectiveness of the company, according to the board of directors of the company for audit and monitoring. Internal audit in addition to the company's internal, also contact the company's central structure, such as risk management, legal areas, human resources and finance department and so on. Through the professional knowledge and professional knowledge of audit staff, to ensure the process of the company's objectives, as far as possible to avoid leakage control, out of control, no control of the situation. Internal audit work not only on the financial audit, the company in the operation process of audit and supervision, put forward effective suggestions, so that the company can use resources, reduce waste,Avoid repeat function. Risk assessment for some activities, reduce the risk of the company.

International Institute of internal auditors (IIA) said on 1944 in the United States by the 25 internal auditor development was established, which has 7 million members of the international professional organization.