提高審計人員素質 審計人員素質直接影響著內部審計能否有效運行，內部審計

提高審計人員素質

審計人員素質直接影響著內部審計能否有效運行，內部審計發展要求審計人員具有系統的知識結構和專業的職業技能，並具備提供內部審計增值服務的重任能力，包括對市場競爭、企業管理、生產經營的理解，以及發現、分析並解決問題和處理人際關系的能力與技巧。企業應定期強化培訓主動更新審計人員的知識，加強審計隊伍的建設，完善審計人員的知識結構，提高審計人員的綜合素質，避免審計行為不規範，審計作風不紮實的現象發生。

實現防弊、興利、增值目標的有機結合

股份公司應構建以管理審計為重點，融合財務審計的風險導向內部審計模式。通過行使監督，評價職能，促進經營活動和內部控制效率的提高，實現傳統的內部審計查錯防弊目標與興利、增值目標的有機結合。目前我國內部審計實務還停留在防弊與興利階段，但增值是今後內部審計發展的目標。

大亞灣核電站(廣東核電合營公司)是廣東核電公司集團與香港中電集團分析
大亞灣核電站(廣東核電合營公司)是廣東核電公司集團與香港中電集團共同出資，其中廣東核電公司占75%股權，香港中電占25%的股權，在合營合同規定，總審計師由港方董事提名，由董事會委托，徐傳順先生就是從香港中電集團借聘至廣東核電合營公司，因此引進了海外一些內審工作方法經驗。三年來，廣東核電合營公司業績保持年增長率17%穩步提高，大部分經濟技術指標已達到世界同行前1/4的名次。這些成績的取得，與內審部門的工作是分不開的。廣東核電合營公司是一個中外合資公司，他們的內審工作環境、制度和方法與內地相比不盡相同。
一、審計獨立性強。總審計師雖接受總經理部門領導，但他是由合營雙方提名，經董事會批準任命(董事會是該公司最高權力機構)。每半年要求總審計師在董事會作獨立報告，闡述審計活動和發現，要求總經理不能幹擾審計活動，還要支持審計建議的落實。審計部門可直接立項，不經過總經理可直接發出審計報告，保持審計的獨立性。這一點，內地的一些企業內部審計接受總經理領導，有的只向分管領導負責。審計獨立性就不同程度地受到了限制。
二、審計範圍廣。大亞灣內審有三種主要業務：一是內部經常性的監督和檢查;二是抓貪防腐;三是專項審計。專項審計工作發揮的作用最大，審計範圍可以包括行政部門的日常工作程序，人事部門工資、薪金的計算正確與否，生產部門的技術配置合理與否，整個審計業務的開展都圍繞內部控制的七個要素，即健全的組織機構，合理但受約束的授權，預算與計劃，紀律守則、違紀處分規定，有效的監督機制，政策和程序，準確、及時、可靠的管理訊息。
三、以風險管理為指導的思想在內部審計工作中確實得到運用。他們認為內部審計的各項工作應該反映組織的風險戰略，應該定期對企業的風險進行評估。他們在審計實際工作的風險評估包括了兩個方面：一方面是根據風險評估確定審計年度計劃，在一個企業裏潛在的被審者很多，但是審計資源有限，在計劃期內審哪些單位，誰先誰後，取決於它們的相關風險，因此需要根據風險確定審計年度計劃。因素一般為以下幾種：1、年度金額。指項目的年收入、資本性支出、運行維護費或以其他方式度量的年度金額。2、流動性。指項目的重要活動對象容易丟失、變現或被個人占有。3、信息及業務活動的敏感性。項目重要活動及信息敏感性和機密程度。如關系到競爭性的敏感的生產信息或公司私人信息及容易被篡改的信息;對公眾責任產生不良影響的內、外部不利因素。4、交易的覆雜性。執行審計工作比較困難，出錯機會大。隨關交易覆雜性的增加。更多因素需要分析和在作決策時參考。執行人員的經驗水平應適應這種覆雜性。5、機構變化。自上次審計後機構變化的影響程度。6、控制環境。以往項目審計情況。另一個方面是根據風險評估的結果確定具體審計項目的審計重點，在制定審計工作方案時要抓住審計的重點。重點就是被審活動的風險，也就是影響企業目標實現的事項。
四、從傳統審計方式走向現代內部審計方式，從原來的查帳先生轉變為營運醫師或風險顧問的角色。也就是內審不僅要當好企業的經濟衛士，還要當好企業領導參謀的角色。這就是國外審計界常說的管理審計和績效審計。港方非常重視內審工作，在大亞灣核電公司股份中，港方占25%比例，但徐傳順是唯一的港方中層正職經理。港方最關心的是企業效益，內審的一個重要工作方向便是增值審計。
五、審計報告簡短，審計建議執行力度大。審計目的，審計發現，審計建議往往都是一句話。他們認為董事會成員或者部門經理工作非常忙，因此審計報告盡量簡潔明了，節省時間。但是，審計建議執行力度非常大，據了解，大亞灣的審計建議回覆率100%。不需要通過總經理的簽字認可，即可直接發出審計報告，獨立開展業務，從立項—審計實施—審計建議—建議回覆形成一個環，附一個審計備忘錄，督促審計意見是否及時有效的執行。

結果 (英文) 1:

Improving the quality of Auditors The quality of Auditors directly affect the effective operation of the internal audit, internal audit requires the Auditors to have systems of knowledge and professional skills, and has the important task of providing value-added services of the internal audit capacity, including understanding of market competition and business management, production management, and discovery, analysis, and problem-solving and interpersonal skills and techniques. Enterprises should strengthen regular training initiative to update the auditor's knowledge, strengthen the construction of the audit team, perfecting the auditor's knowledge structure, and improve the overall quality of Auditors, audit behavior is not standard and audit style solid occurs.Achieving the goal of preventing misuse, Hennessy, value-added combination Corporations should be built with an emphasis on management auditing, financial risk-oriented internal audit integration mode. Through the exercise of supervision, the evaluation function to promote business activity and improve the efficiency of internal control, the traditional internal audit check and counterfeit prevention goals and benefits, organic combination of targets. Remains our internal audit practice in preventing misuse and benefits phases, but productivity is the goal of development of internal audit in the future.Daya Bay (Guangdong nuclear power joint venture company) is the analysis of the CLP group, Hong Kong and Guangdong nuclear power group of companiesDaya Bay plant (Guangdong nuclear power joint venture company) is Guangdong nuclear power company group and Hong Kong in the electric group common funded, which Guangdong nuclear power company accounted for 75% equity, Hong Kong in the electric accounted for 25% of equity, in joint venture contract provides, total Audit Division by Hong Kong party director nominated, by Board delegate, Xu Chuanshun Mr is from Hong Kong in the electric group take hired to Guangdong nuclear power joint venture company, so introduced has overseas some within trial work method experience. In three years, performance to maintain annual growth of Guangdong nuclear power joint venture company 17% has steadily increased, and most economic technologies has reached the world's top 1/4 of the pointer position. These achievements made, and the work of the internal audit department are inseparable. Guangdong nuclear power joint venture company is a Sino-foreign joint venture company, their internal work environment compared with the Mainland, systems and methods vary. Audit independence. Chief Auditor was received from General Manager Department head, but he was nominated by the parties to the joint venture, approved by the Board of directors appointed (Board of Directors is the company's highest authority). Requested the General Auditor on the Board every six months for an independent report of audit activities and discoveries, require that General Manager cannot interfere with the audit activities, and to support the implementation of audit recommendations. Auditing departments can directly project, without a General Manager may directly issue audit reports, and preserve the independence of the audit. In this connection, some businesses accept the leadership of General Manager of internal audit in the Mainland, only responsible to the leaders. Auditor independence has been limited to varying degrees. Second, the wide range of audit. Daya Bay has three main businesses: one is the regular supervision and inspection; the second is corruption caught antiseptic; the third is a special audit. Special audit work play of role maximum, audit range can including administrative sector of daily program, personnel sector wage, and salary of calculation right or not, production sector of technology configuration reasonable or not, whole audit business of carried out are around internal control of seven a elements, that sound of organization institutions, reasonable but by constraints of authorized, budget and plans, discipline code, and disciplinary disposition provides, effective of supervision mechanism, policy and program, accurate, and timely, and reliable of Management message. The three, based on risk management as the guiding thought of does apply in the internal audits. They think the work of internal audit should reflect your organization's risk strategy, enterprise risk assessments on a regular basis. Them in the practical work of the audit risk assessment includes two aspects: on the one hand is determined according to the risk assessment audit annual plan, in a business where many potential reviewers, but limited audit resources, internal audit units during the plan period, who's who at first and then, depending on the risks associated with them, you need to determine annual audit plan based on risk. Factors as the following: 1, an annual amount. Refer to project annual revenues, capital costs, operation and maintenance costs, or otherwise measure the annual amount. 2, liquidity. Object refers to the project's important activities are easily lost, realization or personal possession. 3, the sensitivity of information and operational activities. Important activities of the project and the degree of sensitivity and confidentiality of information. As concerns the production of competitively sensitive information or private information and the company information vulnerable to tampering; adverse effects on public responsibility of internal and external factors. 4, trading his polygamous. Perform audit work more difficult, error chance. With the increase of closed transactions of his polygamous. More factors to analyze and to follow when making decisions. Experience level of Executive should adapt his polygamous. 5, institutional changes. The effects of institutional changes since the last audit. 6, controlled environment. Audit of the project in the past. Another aspect is based on the results of the risk assessment to determine the specific audit project audit focus in the programme of work to take the audit focus. Point is the risk of being, that is, matters affecting the realization of business goals. Four, from traditional audit to modern audit modes, change from audit to risk operating physician or consultant role. That internal audit should not only to be a good enterprise's economic guardian, and to be a good enterprise leader of general staff roles. This is the foreign Auditors say management audits and performance audits. Hong Kong attaches great importance to internal audit, in the Daya Bay nuclear power company shares in Hong Kong accounted for 25%, Xu Chuanshun was the only middle-level Chief of the Hong Kong Manager. Hong Kong are most concerned about efficiency, internal audit is an important work of our value-added audit. Five short, audit reports, implementation of audit recommendations. The audit objectives, audit findings, audit recommendations are often a Word. They think that members of the Board or the Department managers are very busy, so the audit report as clear and concise as possible, saving you time. However, the implementation of audit recommendations is very large, it is understood that the audit proposal response rate 100% in the Daya Bay. Does not need to be signed by the Managing Director, may directly issue the audit report, an independent business, from project-audit-audit recommendations-recommendations back to form a loop, report of an audit memo, supervise the implementation of audit observations are timely and effective.

結果 (英文) 2:

Improve the quality of auditors audit the quality of personnel directly affect the ability to effectively run the internal audit, internal audit requires auditors to have a system of knowledge structure and professional vocational skills, and the ability to provide value-added services the task of internal audit capabilities, including market competition, enterprise management, production and operation of understanding, as well as discover, analyze and solve problems and interpersonal abilities and skills. Enterprises should take the initiative to update regularly enhanced training of auditors knowledge, strengthen the audit team building, improve the knowledge structure of audit staff, improve the overall quality of auditors to avoid the audit of irregularity, the audit is not solid style phenomenon. To achieve a variety of measures, Hennessy, the combination of value-added goals AG to manage the audit should be established to focus on integration of financial audit risk-based internal audit model. By exercising supervision, the evaluation function, and promote business activities and internal control efficiency, to achieve the traditional internal audit objectives and Hennessy troubleshooting a variety of measures, a combination of organic value target. Our internal auditing practices currently still in a variety of measures and Hennessy stage, but added that in the future development of internal audit objectives. Daya Bay Nuclear Power Station (Guangdong Nuclear Power Joint Venture Company) is a company Guangdong Nuclear Power Group and Hong Kong Electric Group analysis of the Daya Bay Nuclear Power Station (Guangdong Nuclear Power Joint Venture Company) is the Guangdong Nuclear Power Group, a group of companies and a joint venture in Hong Kong, the Guangdong Nuclear Power Company which accounted for 75% stake in Hong Kong Power accounted for 25% stake in the joint venture contract, the total auditor nominated by the Hong Kong director, commissioned by the Board, Mr. Xu Zhuanshun is from Hong Kong Electric Group, by appointment to the Guangdong Nuclear Power Joint Venture Company, therefore the introduction of a number of audit work overseas Methods experience. For three years, the Guangdong Nuclear Power Joint Venture Company to maintain annual growth rate of 17 percent performance has improved steadily, most economic and technical indicators have reached the former world counterparts ranking 1/4. These achievements, the internal audit department and work are inseparable. Guangdong Nuclear Power Joint Venture Company is a joint venture company, their audit work environment, systems and methods vary compared with the Mainland. First, auditor independence is strong. Although the Auditor General to accept the leadership of general manager of the department, but he was nominated by the joint venture parties, approved by the Board appointment (the board is the company's highest authority). Requirements Auditor General every six months on the board as an independent report outlining the audit activities and found that the requirements can not interfere with the general manager of audit activities, but also to support the implementation of audit recommendations. Project audit department directly, not through the audit report can be sent directly to the general manager, to maintain the independence of the audit. This, some companies accept the internal audit mainland leadership of general manager, responsible for only some of the leaders in charge. Auditor Independence to varying degrees by the restrictions. Second, the wide scope of the audit. Daya Bay Internal There are three main businesses: First, the internal regular monitoring and inspection; Second, grasping greedy corrosion; the third is the special audit. The role played by the largest special audit work, the audit scope may include routine work program administration, personnel sector wages, salary calculation is correct or not, the production sector technology reasonable or not configured to carry out the entire audit business are around seven internal controls elements, namely a sound organizational structure, reasonable but authorized by constrained budgets and plans, codes of conduct, disciplinary action provides effective oversight mechanisms, policies and procedures, accurate, timely and reliable management information. Third, risk management as the guiding idea of the internal audit work did get to use. They believe the internal audit work should reflect the organization's risk strategy, should regularly assess the business risk. They work in the risk assessment of the actual audit includes two aspects: one is to determine the annual audit plan based on risk assessment, a lot of potential in an enterprise-trial persons, but limited audit resources planning period in which units the trial, who After the first who, depending on their associated risks, and therefore need to determine the annual audit plan based on risk. Factors generally the following: 1, the annual amount. Annual income refers to items, capital expenditures, or the amount of the annual operation and maintenance costs otherwise metrics. 2, mobility. Important active object refers to the project's easy to lose, cash or personal possession. 3, sensitive information and business activities. Important project activities and the extent of sensitive and confidential information. As it relates to the production of sensitive competitive information or company information and personal information vulnerable to tampering; within an adverse effect on public responsibility, external negative factors. 4, the transaction covered polygamous. Perform the audit more difficult, big opportunities for error. With increased trade off cover polygamous. More factors need to be analyzed and the reference when making decisions. Experience level executives should adapt to this review polygamous. 5, changes in institutions. The degree of influence since the last audit institutions change. 6, the control environment. Previous project audit. Another aspect is to determine the audit focused on specific audits in accordance with the results of risk assessment in the development of the audit program to seize the focus of the audit work. The risk is to be focused on the activities of the trial, that is, matters affecting corporate objectives to achieve. Fourth, from the traditional to the modern internal audit approach audit approach, the transition from the original audit for the role of Mr. operational physician or risk consultants. That is not only to be a good corporate internal audit economic guardian, even when the role of good corporate leadership staff. This is often said foreign audit profession management audits and performance audits. Hong Kong side attaches great importance to internal audit work in the shares of the Daya Bay nuclear power companies, the Hong Kong accounted for 25% of the proportion, but it is the only Hong Kong side徐传顺middle chief manager. Hong Kong side is most concerned about business benefits, an important direction of the work of internal audit is the value-added audit. Fifth, the audit report brief, forceful implementation of audit recommendations. Purpose of the audit, the audit found that the audit recommendations are often word. They believe that board members or managers work very busy, so the audit report be concise, to save time. However, the audit recommended that enforcement is very large, it is understood, the Daya Bay audit recommendations reply rate of 100%. Does not require the signature recognized by the general manager, you can directly issue the audit report, the independent business, from project - Audit Implementation - audit recommendations - recommendations respond to form a ring, with an audit memorandum, urging audit opinion whether timely and effective implementation.

結果 (英文) 3:

Improving the quality of audit staff directly affects the internal audit can effectively run, internal audit development requires the audit staff with systematic knowledge structure and professional skills, and have the ability to provide internal audit value-added services, including the market competition, enterprise management, production management, and the ability to find, analyze and solve problems and deal with interpersonal skills. Enterprises should strengthen the training initiative to update the knowledge of the audit staff, strengthen the construction of the audit team, improve the knowledge structure of the audit staff, improve the overall quality of the audit staff, to avoid the audit behavior is not standardized,Audit style is not a solid phenomenon.

realize fraud and Hennessy, the goal of the organic combination of

joint-stock company should be established to focus on management audit, internal audit risk oriented model integration financial audit. Through the exercise of supervision, evaluation function, promote business activities and internal control efficiency, realize the traditional internal audit to check the wrong anti fraud target and the organic combination of profit and value added. At present, the internal audit practice in China is still in the anti fraud and the stage, but the value is the goal of the development of internal audit in the future.

the Dayawan nuclear power plant (Guangdong nuclear power joint venture company) is the analysis of Guangdong nuclear power group and Hongkong electric group company.Dayawan nuclear power plant (Guangdong nuclear power joint venture company) is the electric group Guangdong nuclear power company group and Hongkong joint venture, the Guangdong nuclear power company accounted for 75% stake in Hongkong electricity accounted for 25% of the equity, stipulated in the contract, the auditor general nominated by Hong Kong director, commissioned by the board of directors, Mr. Xu Chuanshun is from Hongkong electric group if appointed to the Guangdong nuclear power joint venture company, so the introduction of overseas experience in some of the internal audit work method. Three years, Guangdong nuclear power joint venture company performance to maintain steady growth of 17% years, most of the economic and technical indicators have reached the top of the world counterparts 1/4. These results are obtained,And the internal audit department's work is not open. Guangdong nuclear power joint venture company is a Sino foreign joint venture company, their internal audit work environment, system and method are not the same as the mainland. One, audit independence. The chief auditor, who is led by the general manager, but he is nominated by the parties to the joint venture, is approved by the board of directors (the board of directors is the highest authority of the company). Every six months, the total auditor in the board of directors for independent reporting, audit activities and found that the general manager can not interfere with the audit activities, but also to support the implementation of audit recommendations. Audit department can directly project, without the general manager can directly issue an audit report,Independence of audit. This point, some of the internal audit of some enterprises to accept the general manager of the leadership, and some only responsible for the leadership of the leadership. Audit independence has been limited to different degrees.
two, a wide range of audit. Dayawan internal audit has three main business: first, the internal regular supervision and inspection; two is to grasp the corruption; three is a special audit. Special audit work plays the most important role, the audit scope can include the administrative department of the daily work procedures, personnel department wages, salary calculation is correct or not, the production department's technical configuration is reasonable or not, the entire audit business to carry out all around the internal control seven,That is, a sound organizational structure, reasonable but subject to the constraints of the authority, budget and plan, discipline, discipline, effective supervision mechanism, policies and procedures, accurate, timely and reliable management information. Three, the idea of risk management as the guiding ideology in the internal audit work has indeed been applied. They believe that the internal audit of the work should reflect the organization's risk strategy, should be regularly assessed the risk of the enterprise. Their risk assessment in the actual audit includes two aspects: on the one hand, according to the risk assessment of the audit of the annual plan, the potential of a business in a lot of people, but limited audit resources,In the planning period, which units, who first, depending on their risk, therefore need to determine the audit of the annual plan. Factors are generally the following: 1, the annual amount. Annual income, capital expenditures, operating maintenance costs, or other means of measuring the annual amount of the project. 2, liquidity. The object of an important event in a project is easy to be lost, realized or occupied by a person. 3, the sensitivity of information and business activities. Project important activities and information sensitivity and confidentiality. Sensitive information such as the relationship to the competitive nature of the production information or the company's personal information and the information that is easily tampered with;Internal and external adverse factors to the adverse effects of public liability. 4, the cover of the transaction. Perform audit work more difficult, the opportunity to make mistakes. With the increase of the complexity of the transaction. More factors need to be analyzed and used as a reference for decision making. The experience level of the executive should be adapted to the cover. 5, institutional change. The impact of institutional change since the last audit. 6, control environment. Previous project audit. On the other hand, it is the key to determine the audit items according to the results of risk assessment, and the key point of the audit should be caught in the work plan. Focus is the risk of being audited,That is the impact of business goals to achieve.
four, to the modern internal audit mode from traditional audit mode change from the original audit Mr. operating physician or risk advisory role. The internal audit is not only to be a good enterprise economic guard, also working as corporate leadership staff role. This is the management audit and performance audit which is often said by foreign countries. Hong Kong attaches great importance to internal audit work, shares in the Dayawan nuclear power company in Hong Kong, accounting for 25% of the proportion, but Xu Chuanshun is the only Hong Kong middle-level principal manager. We are most concerned about the enterprise benefit, an internal audit work is an important direction of value-added audit. Five,Audit report is brief, the audit suggestion execution strength is big. Audit objective, audit found that audit advice is often a word. They think that the board members or the Department Manager is very busy, so the audit report as concise as possible, save time. However, the implementation of the audit recommendations is very large, it is understood, Dayawan's audit suggested answer rate 100%. Don't need to sign for approval by the general manager, can be directly issued audit reports, independent business, from the project - Audit - the audit recommendations - the proposed reply forms a ring, an audit memorandum, urging the audit opinion is timely and effective execution.