內部治理審計是公司治理系統的子系統 企業內部審計在公司治理中的地位與作

內部治理審計是公司治理系統的子系統

企業內部審計在公司治理中的地位與作用，一般情況下主要體現在企業內部審計接受董事會或監督董事會、監事會的監督與指導，以便更好地為改善內部治理服務；向其報告有關審計情況並根據其要求開展有關內部治理審計活動，為其及時了解有關情況並據此採取措施促進和幫助最高層管理當局有效履行其受託管理責任，進而減少代理成本、改善管理的績效提供幫助。因此，企業內部審計是董事會或監督董事會、監事會強化與改進公司治理的重要工具，企業內部審計人開展的內部治理審計，是公司治理系統的子系統。

幫助董事會及其審計委員會實施治理

(1)董事會及其審計委員會對企業內部審計實施監督、指導董事會及其審計委員會可以對內部審計工作的範圍和審計活動提供常規指導，主要體現在以下幾個方面。

審核內部審計章程。內部審計章程是內部審計活動的依據。 IIA制定的《內部審計實務標準》要求，內部審計活動的宗旨、權力和責任應在內部審計章程中予以明確界定。英美等國許多企業的實踐證明，內部審計章程尤其應明確規定，內部審計執行主管能夠對最高層管理當局和各亞管理層管理當局的各項經營管理活動，獨立地實施檢查和評價，並能夠通過審計委員會不受限制地向董事會匯報工作，反映企業管理方面的情況、提出糾正問題、激勵和推動優良行為等改進管理的建議。這樣才能使內部審計活動適應企業管理尤其是公司治理的需要並增強其權威性、獨立性和客觀性。因此，該章程應通過審計委員會審核並報董事會批準。對此，IIA也提出了要求。
提名或審核批準內部審計執行主管的聘用和解聘。內部審計執行主管的聘用或解聘由誰決定，在很大程度上決定著內部審計活動為誰服務、對誰負責。因此，為了增強內部審計活動的客觀性、獨立性，有力地服務於董事會的公司治理活動，除了隸屬於董事會的內部審計部門或重要內部審計活動的執行主管，應當由審計委員會提名、董事會決定聘用和解聘之外，隸屬於最高層管理當局的內部審計部門或重要內部審計活動的執行主管，應當由最高層管理當局提名，審計委員會審核提出意見後報董事會批準其聘用和解聘。

結果 (英文) 1:

The subsystem of internal audit corporate governance system Enterprise internal audit in company governance in the of status and role, general situation Xia main reflected in enterprise internal audit accept Board or supervision Board, and Board of supervisors of supervision and guide, to better to for improved internal governance service; to its report about audit situation and according to its requirements carried out about internal governance audit activities, for its timely understand about situation and accordingly take measures promote and help most senior management authorities effective perform its trustee management responsibility, then reduced agent cost, and improved management of performance provides help. Therefore, internal audit is on the Board or Supervisory Board of Directors, Board of supervisors an important tool for strengthening and improving corporate governance, internal audit internal audit, corporate governance system subsystems.Help the Board and its Audit Committee governance (1) the Board of Directors and its Audit Committee on internal audit supervise and guide the Board of Directors and its Audit Committee on internal audit work and audit activities provide general guidance, mainly reflected in the following aspects. Review the internal audit Charter. An internal audit Charter is the basis of the internal audit activity. The requirements of the internal auditing standards established by the IIA, the internal audit activity's purpose, authority, and responsibility should be clearly defined in the internal audit Charter. British beauty, country many enterprise of practice proved, internal audit articles especially should clear provides, internal audit implementation competent can on most senior management authorities and the Asia management layer management authorities of the business management activities, independent to implementation check and evaluation, and can through Audit Committee not by limit to to Board reported work, reflect Enterprise aspects of situation, and proposed corrected problem, and incentive and promoted excellent behavior, improved management of recommends. In order to meet the needs of enterprise management, especially corporate governance the internal audit activity and to enhance its authority, independence and objectivity. Therefore, the Statute should review and approval of the Board of Directors through the Audit Committee. In this regard, a request in the IIA. Nominations or review and approve the hiring and firing of the head of internal audit implementation. The hiring or firing of the head of internal audit implementation who will decide, to a large extent determine for whom the activities of the internal audit service, who is in charge. So, to enhanced internal audit activities of objectivity, and independence, powerful to service Yu Board of company governance activities, except membership Yu Board of internal audit sector or important internal audit activities of implementation competent, should by Audit Committee nominated, and Board decided hired and dismissed zhiwai, membership Yu most senior management authorities of internal audit sector or important internal audit activities of implementation competent, should by most senior management authorities nominated, Audit Committee audit proposed views Hou reported Board approved its hired and dismissed.

結果 (英文) 2:

Internal governance audit subsystem corporate governance system of internal audit in corporate governance in the position and role, in general, mainly in the corporate internal audit to accept the Board of Directors or supervisory board, supervision and guidance of the Board of Supervisors, to better serve to improve internal management services; its report on the audit and to carry out activities related to internal control audit in accordance with its requirements for timely information about the situation and accordingly take measures to promote and assist top management authorities to effectively fulfill its fiduciary management responsibility, thereby reducing agency costs, to help improve management performance. Therefore, internal audit or oversight board of directors board of directors, board of supervisors and improvement of an important tool to strengthen corporate governance, internal control audit carried out by the internal auditor, a subsystem of the corporate governance system. Implementation help the Board and its Audit Committee Governance (1) Board of Directors and the Audit Committee on the internal audit of the implementation supervision and guidance of the Board and the Audit Committee may provide general guidance on the scope of internal audit work and auditing activities, mainly in the following areas . Audit Internal Audit Charter. Internal Audit Charter is based on the internal audit activity. IIA developed the "internal audit practice standards", the purpose, authority and responsibility of internal audit activity should be clearly defined in the internal audit charter. Britain and other countries the practice of many companies to prove, especially in the Internal Audit Charter should be clearly defined, executive director of the internal audit of the management of activities capable of top management authorities and sub-management authorities, independent implementation of inspection and evaluation, and the ability to unrestricted by the Audit Committee reporting to the Board, reflecting the situation of enterprises management, proposed to correct the problem, motivate and promote good behavior recommendations for improvement management. So as to enable the internal audit activity needs to adapt to enterprise management, especially corporate governance and enhance its authority, independence and objectivity. Thus, the statute shall be approved by the Board of Auditors and report to the Board. In this regard, IIA also set forth requirements. Nomination or approval of internal audit executive hiring and firing. Internal audit executive hiring or dismissal of whom decided to largely determine the internal audit activity serving whom, for who is responsible. Therefore, in order to enhance the objectivity of the internal audit activity, independence, effectively serving the board of directors of the corporate governance activities, in addition to belonging to the board of directors, executive director of the internal audit department or the internal audit activity is important, it should be nominated by the Audit Committee, the Board decided to hire and firing outside, executive director of the authority belonging to the most senior management or significant internal audit department of internal audit activity should be nominated by the most senior authorities, after the approval of the Board of Auditors advise the board of directors of its hiring and firing.

結果 (英文) 3:

The internal governance audit is the status and function of subsystem

the enterprise internal audit system of corporate governance in corporate governance, under normal circumstances mainly accept the board of directors or the supervisory board of supervisors and the supervision and guidance of internal audit in the enterprise, in order to improve the internal governance of service; report to the relevant audit according to the situation the requirements of internal audit activities, for the timely understanding of the situation and then take measures to promote and help top managers to effectively fulfill its accountability, thus helps to reduce agency costs, improve management performance. So,Enterprise internal audit is an important tool to strengthen and improve corporate governance, internal audit of enterprise internal audit, which is the subsystem of the corporate governance system. The board of directors and the audit committee to help



(1) the implementation of governance of board of directors and the Audit Committee on the implementation of enterprise internal audit supervision and guidance of the board of directors and the audit committee can provide general guidance on the scope of internal audit work and audit activities, mainly reflected in the following aspects.

the audit internal audit charter. The internal audit charter is the basis of the internal audit activity. IIA formulation of the "internal audit standards" requirements,The purpose, authority and responsibility of the internal audit activity should be clearly defined in the articles of association of the internal audit. The practice of many enterprises in the United States and other countries has proved that the internal audit charter should be clearly defined, and the internal audit executive director can conduct the inspection and evaluation independently and can report to the board of directors without limitation.In order to adapt the internal audit activity to the needs of enterprise management, especially the corporate governance, and strengthen its authority, independence and objectivity. Therefore, the articles of association shall be examined and approved by the board of directors of the audit committee. In this regard, IIA also proposed requirements.
nominated or approval of internal audit executive hiring and firing. The internal audit executive who decided to hire or dismiss, largely determines the internal audit activities for the who, who is responsible for. Therefore, in order to enhance the objectivity and independence of the internal audit activity, the corporate governance activities of the board of directors and the board of directors,In addition to the executive director of the board of directors in the internal audit department or internal audit activities, the audit committee, nomination shall be made by the board of directors decided to hiring and firing, executive director of the top management belongs to the internal audit department or internal audit activities, shall be nominated by the senior management, the audit committee audit opinions after the approval of the board of directors of the hiring and firing.