結論：：７００通过以上理论研究和实际案例分析，可以得出以下结论：公司治

結論：：７００

通过以上理论研究和实际案例分析，可以得出以下结论：公司治理与内部审计之间基于共同的组织目标和共同的基础理论而存在着内在的和必然的联系，內部審計工作的功能從來沒停止過，内部审计体系的构建和有效运行必须依托公司治理这个制度环境，公司治理也离不开内部审计这一监督评价机制，两者相辅相成、相互促进，具有不可分割的相关性。並且在內審的職能，目的及方法上都能產生巨大的進步。從檢查職能到建設職能，從帳簿審核至電腦審核，從查出錯誤，糾正錯誤，找出弊處，從而減低公司風險，都提升內部審計的效率，加強了內部的力度及提高了公司抗風險的能力。
隨著全球經濟體系的變化及改變，公司的擴展，合併，收購及聯盟等全球性的戰略部署經己展開，將導致各式各樣，不同的結構性的變化，如產權的複雜化，資源的重覆等問題。
作為公司醫生的內部審計，將會進一步提高審計的理念和技巧，向著全球性的方向發展，以配合，維護公司的長遠利益，使公司能健康的成長。

建議：：８００
完善内部审计的建议
提高内部审计的独立性和权威性

从内部审计的独立性来看，内部审计机构的地位越高，其作用发挥的更好，直接由企业管理的最高权力机构领导，在董事会下设审计委员会，是IIA所倡导的较为科学、有效的内部审计模式，能够与董事会、管理层及监事能更及时有效地沟通与交流。采用双向报告的形式，即职能性审计报告向审计委员会报告，行政性审计报告向管理层报告，是目前一种较为理想的模式。同时，董事长与总经理尽可能两职分离以防出现“内部人控制”现象发生。

采用先进的审计方法

内部审计人员在熟练掌握传统的审计技能的的同时，还应具有一定的计算机应用能力和现代信息系统管理和评价技术。随着企业内部控制制度的建立，外部约束机制不断加强，内部管理程度逐步提高，可以在公司内部建立一个完善、高效的审计信息化系统和审计操作平台，更迅速更有效地完成审阅、核对、分析、比较等审查内容，同时，内部审计应从传统的财务收支审计转向为公司识别、防范风险服务。审计方式从事后审计转移到事前、事中审计上来，事前应对审计项目的合法性、可行性等进行初步审查，提出审计意见；事中对审计项目的主要控制点进行符合性测试，发挥监督作用；事后对审计事项进行综合评价。从防弊纠错型向管理服务型转变。审计内容应从查处违规违纪转向内部控制制度审计和绩效审计。

提高审计人员素质

审计人员素质直接影响着内部审计能否有效运行，内部审计发展要求审计人员具有系统的知识结构和专业的职业技能，并具备提供内部审计增值服务的重任能力，包括对市场竞争、企业管理、生产经营的理解，以及发现、分析并解决问题和处理人际关系的能力与技巧。企业应定期强化培训主动更新审计人员的知识，加强审计队伍的建设，完善审计人员的知识结构，提高审计人员的综合素质，避免审计行为不规范，审计作风不扎实的现象发生。

实现防弊、兴利、增值目标的有机结合

股份公司应构建以管理审计为重点，融合财务审计的风险导向内部审计模式。通过行使监督，评价职能，促进经营活动和内部控制效率的提高，实现传统的内部审计查错防弊目标与兴利、增值目标的有机结合。目前我国内部审计实务还停留在防弊与兴利阶段，但增值是今后内部审计发展的目标。

大亚湾核电站(广东核电合营公司)是广东核电公司集团与香港中电集团分析
大亚湾核电站(广东核电合营公司)是广东核电公司集团与香港中电集团共同出资，其中广东核电公司占75%股权，香港中电占25%的股权，在合营合同规定，总审计师由港方董事提名，由董事会委托，徐传顺先生就是从香港中电集团借聘至广东核电合营公司，因此引进了海外一些内审工作方法经验。三年来，广东核电合营公司业绩保持年增长率17%稳步提高，大部分经济技术指标已达到世界同行前1/4的名次。这些成绩的取得，与内审部门的工作是分不开的。广东核电合营公司是一个中外合资公司，他们的内审工作环境、制度和方法与内地相比不尽相同。
一、审计独立性强。总审计师虽接受总经理部门领导，但他是由合营双方提名，经董事会批准任命(董事会是该公司最高权力机构)。每半年要求总审计师在董事会作独立报告，阐述审计活动和发现，要求总经理不能干扰审计活动，还要支持审计建议的落实。审计部门可直接立项，不经过总经理可直接发出审计报告，保持审计的独立性。这一点，内地的一些企业内部审计接受总经理领导，有的只向分管领导负责。审计独立性就不同程度地受到了限制。
二、审计范围广。大亚湾内审有三种主要业务：一是内部经常性的监督和检查;二是抓贪防腐;三是专项审计。专项审计工作发挥的作用最大，审计范围可以包括行政部门的日常工作程序，人事部门工资、薪金的计算正确与否，生产部门的技术配置合理与否，整个审计业务的开展都围绕内部控制的七个要素，即健全的组织机构，合理但受约束的授权，预算与计划，纪律守则、违纪处分规定，有效的监督机制，政策和程序，准确、及时、可靠的管理讯息。
三、以风险管理为指导的思想在内部审计工作中确实得到运用。他们认为内部审计的各项工作应该反映组织的风险战略，应该定期对企业的风险进行评估。他们在审计实际工作的风险评估包括了两个方面：一方面是根据风险评估确定审计年度计划，在一个企业里潜在的被审者很多，但是审计资源有限，在计划期内审哪些单位，谁先谁后，取决于它们的相关风险，因此需要根据风险确定审计年度计划。因素一般为以下几种：1、年度金额。指项目的年收入、资本性支出、运行维护费或以其他方式度量的年度金额。2、流动性。指项目的重要活动对象容易丢失、变现或被个人占有。3、信息及业务活动的敏感性。项目重要活动及信息敏感性和机密程度。如关系到竞争性的敏感的生产信息或公司私人信息及容易被篡改的信息;对公众责任产生不良影响的内、外部不利因素。4、交易的复杂性。执行审计工作比较困难，出错机会大。随关交易复杂性的增加。更多因素需要分析和在作决策时参考。执行人员的经验水平应适应这种复杂性。5、机构变化。自上次审计后机构变化的影响程度。6、控制环境。以往项目审计情况。另一个方面是根据风险评估的结果确定具体审计项目的审计重点，在制定审计工作方案时要抓住审计的重点。重点就是被审活动的风险，也就是影响企业目标实现的事项。
四、从传统审计方式走向现代内部审计方式，从原来的查帐先生转变为营运医师或风险顾问的角色。也就是内审不仅要当好企业的经济卫士，还要当好企业领导参谋的角色。这就是国外审计界常说的管理审计和绩效审计。港方非常重视内审工作，在大亚湾核电公司股份中，港方占25%比例，但徐传顺是唯一的港方中层正职经理。港方最关心的是企业效益，内审的一个重要工作方向便是增值审计。
五、审计报告简短，审计建议执行力度大。审计目的，审计发现，审计建议往往都是一句话。他们认为董事会成员或者部门经理工作非常忙，因此审计报告尽量简洁明了，节省时间。但是，审计建议执行力度非常大，据了解，大亚湾的审计建议回复率100%。不需要通过总经理的签字认可，即可直接发出审计报告，独立开展业务，从立项—审计实施—审计建议—建议回复形成一个环，附一个审计备忘录，督促审计意见是否及时有效的执行。

結果 (英文) 1:

Conclusion: 700Through above theory research and actual case analysis, can obtained following conclusion: company governance and internal audit Zhijian based on common of organization target and common of theory and exists with inner of and must of contact, internal audit work of function has never didn't stop had, internal audit system of building and effective run must relies on company governance this system environment, company governance also without internal audit this a supervision evaluation mechanism, both complement each other, and mutual promote, has integral of correlation. And internal audit functions, purposes and methods can make a huge improvement. Building functions from the inspection function, from the books of audit to audit the computer, detect errors, to correct errors, identify shortcomings, so as to reduce the risk and enhance the efficiency of the internal audit, strengthen the internal strength and improve the company's ability to resist risks.Along with the changes in the global economy and changing, company expansion, mergers, acquisitions and alliances, such as global strategic deployment has been launched will result in a wide range of different structural changes, such as property complex, the duplication of resources and so on.Internal audit as the company doctor, will further improve the audit concepts and techniques and toward the global direction to meet, to protect the company's long-term interests, so that they can grow up healthy.Recommended: 800Recommendations of the internal auditImprove internal audit independence and authority Judging from the independence of the 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.Using advanced auditing methods Internal audits audit of personnel skilled in traditional skills at the same time, should also have some computer skills and modern technology of information system management, and evaluation. With the establishment of enterprise's internal control system, and external restriction mechanism strengthened internal management was gradually improving, within the company to establish a perfect and efficient auditing information systems and auditing platform, more quickly and more effectively review, collation, analysis, comparison, reviews, and internal audits for the company from the traditional financial audit to identify, the risk prevention services. Audit audit in advance, rather than ex-post audits prior to audit the legality and feasibility of the project, such as preliminary examination of proposed audit opinion; in the main control point for the audit project compliance testing, monitoring role; ex-post evaluation on audit matters. Shift from preventing misuse of error correction to the management service. Content should investigate and deal with violations of discipline towards internal control system audits and performance audits.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 and technical indicators have reached the world's top 1/4 rankings. 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, the complexity of the transaction. Perform audit work more difficult, error chance. With the increase in the complexity of close. More factors to analyze and to follow when making decisions. Executive level should be adapted to the diversity of the experience. 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, from the original audit into the operating physician or risk an advisory 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:

CONCLUSION :: 700 above theoretical research and practical case studies, the following conclusions can be drawn: between corporate governance and internal audit of the organization based on common goals and common basic theory and there is an intrinsic and necessary link, internal audit work function has never stopped to construct and effective operation of the internal audit system must rely on the institutional environment of corporate governance, corporate governance is also inseparable from the internal audit supervision and evaluation mechanism, both complementary and mutually reinforcing, indivisible correlation. And in terms of functions, purpose and method of internal audit can generate tremendous progress. From inspection functions to the building functions, from books to computer audit review, from isolated error, correct the error, to identify disadvantages, thereby reducing the company's risk, both to enhance the efficiency of the internal audit, internal efforts to strengthen and improve the company's anti-risk Ability. With the change, and changes in the global economic system, the company's expansion, mergers, acquisitions and alliances, and other global strategic plan has been launched, it will lead to a variety of different structural changes, such as property complex, resource repeat of other issues. As a doctor of internal audit firm, will further enhance the concepts and skills audit direction toward global development, in order to meet and maintain the long-term interests of the company so that the company can grow up healthy. :: 800 recommendations to improve internal audit recommendations to improve internal audit independence and authority of the independence of internal audit from the point of view, the higher the status of the internal audit organization, its role better, directly from the highest authority of enterprise management leadership, the Board established the Audit Committee, is IIA advocated more scientific and effective internal audit model, it can be more timely and effective communication and exchange with the board, management and supervisors. 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. Uses advanced audit methods of internal auditors in mastering the skills of traditional auditing should also have some computer skills and modern information systems management and evaluation techniques. With the establishment of the internal control system, the external constraint mechanism continue to strengthen internal management level gradually improved, you can create a sound and efficient information systems audit and the audit operating platform within the company, more quickly and more effectively complete the review, verification, analysis, comparison review of content, while traditional internal audit should be turned to the auditing company identification, risk prevention services. Audit after audit approach in transferring to before, during audit up beforehand to deal with the legality of audit projects, feasibility and other preliminary review, the audit opinion; a matter of control points on the main audit programs for compliance testing, to play a supervisory role ; post-audit matters Evaluation. Correction transformation from a variety of measures to the management service. The audit should investigate violations of discipline steering internal control systems and performance audit. 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 complexity of the transaction. Perform the audit more difficult, big opportunities for error. Off transactions with increased complexity. More factors need to be analyzed and the reference when making decisions. Experience level executives should be adapted to this complexity. 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 100% response rate. 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 reply form a ring, with an audit memorandum, urging audit opinion whether timely and effective implementation.

結果 (英文) 3:

conclusion: 700

through the above theoretical research and practical case analysis, draw the following conclusion: corporate governance and internal audit based on the common goal of the organization and the common theoretical basis exists inherent and inevitable link, the function of internal audit work never stopped, the internal audit system construction and effective operation must rely on corporate governance the institutional environment, corporate governance is also inseparable from the internal audit of the supervision and evaluation mechanism, the two complement each other, mutual promotion, with correlation integral. And in internal audit function, purpose and method can produce great progress.From inspection functions to the functions of the building, from the books of account audit to computer audit, found the error and correct the mistakes, find out the disadvantages, so as to reduce the risk of ascend the efficiency of internal audit, strengthen the internal strength and improve the anti risk ability.
along with the global economic system changes and changes, expansion of the company, merge, acquisition and alliance global strategic deployment has been launched, will lead to a wide variety, different structural changes, such as the complexity of the property and resources of the repeated problems. As internal audit of the company doctor, it will further improve the concept and technique of auditing, and develop in the direction of the world,In order to coordinate with the maintenance of the company's long-term interests, so that the company can grow healthy.

suggestions: 800
perfect internal audit recommendations
improve the internal audit the independence and authority of the

from the point of view of the independence of internal audit, internal audit institutions of higher status, to better play its role directly led by the supreme authority of enterprise management, in the board of directors will consists of the audit committee is advocated by the IIA more scientific and effective internal audit model, and board of directors, managers and supervisors can more timely and effective communication and exchange. Reports from the report of the Audit Committee on the use of a two-way report, the functional audit report,The report of the administrative audit report to the management, is a relatively ideal model. At the same time, the chairman and general manager as far as possible the separation to prevent the emergence of "insider control" phenomenon occurred in two.

the advanced audit methods

internal auditors in mastering the traditional audit skills at the same time, but also has certain ability of computer application and modern information systems management and evaluation technology. With the establishment of enterprise internal control system, the external restraint mechanism is continuously strengthened, and the internal management level is gradually improved,More quickly and more effectively to complete the review, verification, analysis, comparison and other review content, at the same time, the internal audit from the traditional financial revenue and expenditure audit to identify and prevent risks. Audit in audit transferred to beforehand, in the course of audit table. Prior to deal with the audit of the project's legitimacy and feasibility for preliminary examination, submit audit opinions; in the audit project the main control points for compliance testing, play a supervisory role; post audit matters comprehensive evaluation. From anti fraud error correction to management service type. Audit content should be investigated and dealt with violations to the internal control system audit and performance audit.

Improving the quality of audit personnel

the quality of audit staff directly affects the internal audit can effectively run, internal audit development requires that the audit personnel have systematic knowledge structure and professional skills, and have the ability to provide internal audit value-added services, including the understanding of market competition, business management, production management, and the ability to 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.

, the realization of construction management audit focus, fusion of financial audit risk oriented internal audit mode should be to prevent fraud, Hennessy, value of the organic combination of

joint-stock company. 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.Daya Bay nuclear power station (Guangdong nuclear power joint venture company) of the CLP Group, Guangdong Nuclear Power Group and the Hong Kong joint venture, which accounted for 75% of the equity of the Guangdong nuclear power company, Hong Kong accounted for 25% of the equity, stipulated in the joint venture contract, auditor general nominated by the Hong Kong directors, by the board of directors will entrust, Mr. Xu Chuanshun is from Hong Kong, CLP Group by appointed to the Guangdong nuclear power joint venture company, so the introduction of a method of internal audit work experience of overseas. 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. They are in the audit of the actual work of risk assessment includes two aspects: on the one hand, according to the risk assessment to determine the audit plan, in a company's potential is a lot of people, but limited audit resources,In the planning period of the internal audit which units, who first, depending on their risk, and 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 complexity 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 complexity. 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.
4, from traditional audit pattern to the modern pattern of internal audit, 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 the internal audit work, in the Daya Bay nuclear power company, Hong Kong accounted for the proportion of 25%, but Xu Chuanshun is the only Hong Kong middle-level principal manager. We are most concerned about the enterprise benefit, an important direction of the work of internal audit is the audit value. 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 response rate of 100%. Don't need approval by signature of the general manager, you can directly issued audit reports, independent business, from the project - audit, implementing audit recommendations - Recommended reply to the formation of a ring, attach a audit memorandum, supervision and audit opinion is timely and effective implementation.