完善內部審計的建議, 提高內部審計的獨立性和權威性.內部審計的獨立性來

完善內部審計的建議, 提高內部審計的獨立性和權威性.
內部審計的獨立性來看，內部審計機構的地位越高，其作用發揮的更好，直接由企業管理的最高權力機構領導，在董事會下設審計委員會，是IIA所倡導的較為科學、有效的內部審計模式，能夠與董事會、管理層及監事能更及時有效地溝通與交流。采用雙向報告的形式，即職能性審計報告向審計委員會報告，行政性審計報告向管理層報告，是目前一種較為理想的模式。同時，董事長與總經理盡可能兩職分離以防出現“內部人控制”現象發生。

結果 (英文) 1:

Recommendations of the internal audit, internal audit's independence and authority.The independence of 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.

結果 (英文) 2:

Improve the internal audit recommendations to improve internal audit independence and authority.
independence of the internal audit point of view, the higher the status of the internal audit agency, its role better, directly led by the highest authority of the enterprise management, in The Audit Committee under the Board, is IIA advocated more scientific and effective internal audit model, it is possible, management and supervisors can be more timely and effective communication and exchange with the board. Bidirectional report form, namely functional audit report of the Audit Committee, the Chief Audit Report to management to, is an ideal model. Meanwhile, the chairman and general manager of two functional separation as possible to prevent an "internal control" phenomenon.

結果 (英文) 3:

improve internal audit recommendations, improve the independence and authority of the internal audit. Internal audit of internal audit institutions, higher status, better play its role, directly by the enterprise management of the highest authority leadership, in the audit committee under the board of IIA, is advocated by the scientific and the effective internal audit mode, and board of directors, managers and supervisors can be more timely and effective communication and exchange. Using the form of two-way report, that is, the report of the functional audit report to the audit committee, the report of the administrative audit report to the management, is a relatively ideal model. At the same time,The chairman and general manager are as far as possible the separation of the two level to prevent the emergence of "insider control" phenomenon.