合理之处，导致内部审计具有的独立性和权威性不足，限制了其在公司治理中作

合理之处，导致内部审计具有的独立性和权威性不足，限制了其在公司治理中作用的充分发挥。

3.1.3 公司治理中企业内部审计技术方法落后

在二十年中，虽然《审计署关于内部审计工作的规定》能够对我国企业的内部审计工作进行一定指导，但是该规定的内容较泛，缺乏具体业务操作的指导，因此目前我国许多企业的内部审计方法技术较为简单、落后。我国内部审计部门对审计技术、方法的研究还有欠缺，特别是风险分析和应用信息技术审计方面，还存在较大差距。因此，只有审计技术方法的突破，才能提高审计效率，拓宽我国内部审计部门的工作领域，逐步从单纯的财务收支审计，向内部控制制度审计和风险评估的方向发展。

3.1.4 公司治理中企业内部审计项目选择盲目

企业内部审计为公司治理服务是通过对一定的审计项目进行审计来实现的。企业内部审计资源是有限的，合理的选择审计项目才能把好钢用在刀刃上，才能使有限的审计资源实现效用最大化，从而让内部审计在最大限度内为公司治理服务。目前企业内部审计在选择项目时以管理层的意志为指导。西方内部审计选择审计项目有三种方法：系统选择法、示警事项法以及应被审计者的要求选择。第一种方法是基于企业风险评估和排序而选择审计项目，是最主要的方法；第二种和第三种分别是应管理层紧急要求和被审计者出于解除受托责任要求而选择审计项目,即使在管理层的紧急要求下，也要根 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/10 据风险大小决定是否修正已按系统选择法制定的计划。我国企业内部审计在项目的选择过程中缺乏对风险的全盘考虑，会导致在风险小的地方投入过多的审计资源，在风险大的领域投入的审计资源又不足，直接影响其在公司治理中作用的充分发挥。

3.2 企业内部审计职能作用的缺陷

3.2.1 企业内部审计的独立性较差



国际内部审计师协会在它的《内部审计实务准则》的一开始就强调：内部审计师必须独立于他们所审核的活动，独立性可使内部审计师提出公正的不偏不倚的鉴证和评价，这对于正确的审计工作实施是必不可少的，而这一点，是要通过组织状况和客观性来获得的。我国审计署也强调：法律、行政法规规定设立内部审计机构的单位，必须设立独立的内部审计机构。由此可见，无论是在国际还是国内对内部审计的规定中，独立性的要求居于首位。

内部审计独立性的讨论由来已久，在不同的时期，有不同的看法。一般认为，独立性是内部审计工作的必要条件。内部审计的独立性是指内部审计人员独立于他们所审查的活动之外，即内部审计人员不能承担经营责任。要做到这一点，内部审计人员必须置身于从设计、执行到记录的全部管理职能之外，不能参与组织的业务经营活动。从内部审计工作的独立性、企业文化、内部审计的报告关系、内部审计与外部审计的关系、开展内部审计的保证和咨询活动的不同要求、企业风险管理与内部控制等多方面看，内部
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/10

結果 (英文) 1:

Unreasonable, resulting in inadequate internal audit with independence and authority, limiting their role into full play in the corporate governance.3.1.3 internal auditing in the corporate governance methodsIn 20 years, while the Audit Commission on the work of the internal audit rules to direct work of enterprise internal audit of our country, but the provisions of a broad lack of specific operational guidance, so many enterprises internal audit methods and techniques is simple and backward. Our internal auditing departments audit techniques, methods of research also have shortcomings, particularly the application of risk analysis and audit of information technology, there is a big gap. Therefore, only auditing technology breakthroughs to improve audit efficiency, widening areas of the work of the internal audit department, from modest financial audits, internal control system audits and risk assessments to the direction.3.1.4 Enterprise internal auditing in the corporate governance project choice blindnessEnterprise internal audit corporate governance service is realized through the audit audits of certain projects. Enterprise internal audit resources are limited, reasonable selection of audit projects in order to make good steel on the blade can maximize limited audit resources to make internal auditing in the corporate governance services to the maximum extent. Enterprise internal auditing in selected project management will as a guide. Internal audit there are three methods for selection of audit projects in the West: the warning system selection, methods and requirements should be audited. First species method is based on enterprise risk assessment and sort and select audit project, is most main of method; second species and third species respectively is should management layer emergency requirements and was audit who for lifted trustee responsibility requirements and select audit project, even in management layer of emergency requirements Xia, also to root company governance in the enterprise internal audit problem research _word document online reading and download _ document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/10 according to risk size decided whether amendment has by system select method developed of plans. Internal audit of Chinese enterprises in the project's lack of comprehensive consideration of the risks in the selection process, will result in small places too much risk audit resources in risky areas with insufficient audit resources, directly affecting their role into full play in the corporate governance.3.2 role of the internal audit function defect3.2.1 poor independence of internal auditInternational Institute of internal auditors in its guidelines for the internal audit practice emphasized from the outset: the internal auditor must be independent of the activities they audit, independence will enable the internal auditor to provide impartial unbiased identification and evaluation, it is essential for correct audit implementation, which are to organizations and objectivity to get. My audit also stressed: the laws, administrative regulations, the establishment of internal audit units must establish an independent internal audit function. It can be seen that in both international and domestic to in the provision of internal audit, independence demands in the first place.Internal audit independence of discussion for a long time, in different times and have different views. Generally believed that the independence of internal audit work is necessary. Independence of the internal audit is independent internal audit staff in their review of activities, that internal auditors could not assume operating responsibilities. To do this, the internal auditor must be in the design, and perform all of the records management function, cannot participate in the Organization's business activities. The independence of internal audit, corporate culture, internal audit reports, internal audit and external audit relationship, conducting internal audit assurance and consulting activities to different requirements, enterprise risk management and internal controls in many ways, the internalResearch on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/10

結果 (英文) 2:

Reasonable place, leading to inadequate internal audit has independence and authority, limiting full play to its role in corporate governance. 3.1.3 Corporate Governance Internal Audit Techniques behind in two decades, although the "Audit on internal audit provisions" of Chinese enterprises can internal audit work some guidance, but the content of the provision compared with the pan, the lack of Guidance specific business operations, so now many of our company's internal audit methods technology is relatively simple, backward. Our study of the internal audit department audit techniques, methods are insufficient, especially risk analysis and application of information technology audits, there are still large gaps. Therefore, only auditing technology breakthrough, in order to improve audit efficiency and broaden the areas of work of the internal audit department, and gradually from purely financial revenue and expenditure audit, internal control systems to audit and direction of development of risk assessment. 3.1.4 Corporate Governance internal audit project selection blind internal audit of corporate governance services are provided through audit of certain projects audit to achieve. Internal audit resources are limited, a reasonable choice audits to the best steel in the blade, in order to make limited audit resources to maximize effectiveness, so that the maximum internal audit in corporate governance services. At present, enterprises in the choice of internal audit projects based on management's will as a guide. West internal audit There are three ways to select audit projects: system selection method, warning law matters as well as those who should be selected audit requirements. The first method is based on the enterprise risk assessment and sorting and selection of audit projects, is the most important method; second and third respectively, should management and the auditors emergency request for the lifting accountability requirements and the choice of audit projects Even in an emergency requires management to study the issue but also the root of internal audit in corporate governance _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/10 size of the risk, according to the decision Are amendments planned law has been formulated according to the system of choice. Chinese enterprises lack a comprehensive internal audit of risk considerations in the selection process of the project will result in a small risk place to invest too much of audit resources, audit resources in large areas of risk and insufficient investment, its direct impact on corporate governance role into full play. 3.2 Role of internal audit function defect independence 3.2.1 Internal Audit poor IIA in its "Internal Audit Practice Guidelines," the outset stressed: the internal auditor must be independent of the activities they audit independence of internal auditors can make a fair and impartial forensic evaluation, which for the correct implementation of the audit work is essential, and it is through organizational status and objectivity obtained. Our audit also stressed: laws, administrative regulations to establish internal audit units must establish an independent internal audit. Thus, whether in international or domestic regulations on internal audit, the independence requirements primacy. Internal audit independence discuss a long time, at different times, have different views. Generally believed that the independence of the internal audit work necessary conditions. Independence of the internal audit refers to internal auditors independent of the activities they review than that internal auditors can not assume responsibility for the operation. To do this, the internal auditor must exposure to the design, implementation, beyond all the records management function, can not participate in the organization's business activities. From the independence of internal audit, corporate culture, internal audit reporting relationships, internal and external audit of the relationship, to carry out the different requirements of internal audit assurance and consulting activities, enterprise risk management and internal control and other aspects, the internal company Governance of Enterprise Internal Audit _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/10

結果 (英文) 3:

Reasonable, the internal audit has the independence and authority of the problem, which limits its role in corporate governance to fully play.

3.1.3 corporate governance internal audit techniques backward

in the twenty years, although the provisions of the State Auditing Administration on internal audit work to of our country enterprise internal audit work in a certain direction, but the provisions of the content is extensive, the lack of specific operational guidance, so the current our country many enterprises internal audit methods and techniques is simple, backward. There is still lack of research on audit techniques and methods in China's internal audit department,In particular, the risk analysis and application of information technology audit, there is still a big gap. Therefore, only through the breakthrough of the audit technique, can we improve the efficiency of audit, expand the working field of our country's internal audit department, and gradually develop from the simple financial revenue and expenditure audit to the internal control system audit and risk assessment.

3.1.4 company governance in the enterprise internal audit project selection of enterprise internal audit of blind

for corporate governance services is realized through the audit of the audit project. Enterprise internal audit resources are limited, reasonable choice of audit projects to the good steel used in the blade,In order to maximize the utility of limited audit resources, so that the internal audit can serve as the corporate governance within the maximum limits. At present, the internal audit of the enterprise is guided by the will of the management of the project. Choose Western internal audit project audit has three methods: system selection method, as shown in the policing method and audit requirements should be chosen. The first approach is based on the enterprise risk assessment and ranking of the audit project, is the most important method; second and third are the emergency requirements of the management and the auditor is required to remove the accountability requirements and audit projects, even in the management of emergency requirements,Also according to a company corporate governance internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/10 according to risk determines whether to amend the according to system selection method of the plan. In our country, the enterprise internal audit in the selection process of the project is lack of comprehensive consideration of the risk, will lead to the risk of small investment in the audit resources, audit resources in the large areas of risk and insufficient, directly affect the role of the full play in corporate governance. Defects of internal audit function of

3.2 enterprise

3.2.1 the internal audit of enterprise independent poor



the International Institute of internal auditors in it for the professional practice of internal auditing standards began to emphasize: internal auditors must be independent in their audit activities, independence can be the internal auditors of fair and impartial verification and evaluation, the correct audit implementation is essential, and this is to obtain through the organization and objectivity. China's audit department also stressed: the law, administrative regulations and the establishment of internal audit institutions, the establishment of independent internal audit institutions. Thus,In the international and domestic requirements of internal audit, the independence of the requirements in the first place. Discuss

the independence of internal audit is long-standing, in different periods, there are different views. It is generally believed that independence is a necessary condition for the work of internal audit. The independence of the internal audit means that the internal auditor is independent of the activities they review, that is, the internal auditor can not bear the responsibility of the business. To do this, the internal audit staff must be placed in the design, implementation and management of all management functions, can not participate in the organization's business activities. From the independence of internal audit, corporate culture,