.1 本研究的目的与意义市场经济体制和现代企业制度环境下的企业，面临的

.1 本研究的目的与意义

市场经济体制和现代企业制度环境下的企业，面临的是复杂的市场和激烈的竞争，可见，内部审计作为公司内部治理机制的重要组成部分，在健全公司治理中发挥着不可替代的作用。在我国，财务会计造假，信息严重失真，损害了广大股东特别是中小股东的利益，进而阻碍了资本市场的健康发展。事实表明，目前的公司治理结构遏制不住财务造假，审计的失效更弱化了公司治理结构的制衡机制。因此，需要内部审计深入到企业的各种经营管理活动中，为企业管理者进行正确决策和经营管理提供信息。

本文从公司治理与内部审计的关系入手，分析目前公司治理中企业内部审计存在的问题，深入探讨了改进公司治理中企业内部审计的措施。本文的研究具有重要的理论价值，具体体现在：（1）有利于完善内部审计理论体系。内部审计目标过低、职能单一、审计范围狭窄是当前我国企业内部审计的突出问题，本文依据公司治理对内部审计的影响，提出公司治理中企业内部审计目标是增值，职能是确证与咨询，对象是财务活动、内部控制、公司管理、风险管理和公司治理，有助于从公司治理的角度完善我国内部审计理论体系。（2）有利于完善公司治理，提高公司治理效果。我国公司治理存在较多缺陷，如股权结构不合理、董事会的功能得不到有效发挥、信息披露的质量不高等等。

1.2 国内外研究文献综述



从公司治理成为西方国家理论界、实务界关注的焦点开始，人们就意识到公司治理与内部审计关系密切。关 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/4 于公司治理的Cadbury报告和Turnbull报告在不同程度上提到了企业内部审计在公司治理中的作用。Cadbury报告认为有效的内部控制是公司有效管理的一个重要方面，内部审计有助于确保内部控制的有效性，企业内部审计的日常监督是内部控制的整体组成部分；内部审计是对外部审计的补充，应使内部审计负责人与审计委员会的沟通畅通无阻。Turnbull报告认为，内部审计师的主要作用是“确证和建议”，而不是以往的“监督与复核”，上市公司需要内部审计功能。国际内部审计协会（IIA）的实务公告2060－2指出良好的公司治理是由有效公司治理系统的四个部分协同完成的，即董事会、管理层、内部审计师、外部审计师。2003年9月，IIA总部前执行副主席理查德·钱伯斯先生访华，他在北京举办的国际内部审计高级研讨班演讲的专题之一《国际内部审计的发展趋势》中提到内部审计未来的三大发展趋势，其中一条为内部审计将推动更有效的公司治理。James E和Orlikoff认为，公司董事长和董事会必须严格检查公司的整个治理活动，不仅要确保其运行顺畅，而且要让它运行在最佳的轨道上，为此公司必须进行内部治理审计。

我国理论界、实务界充分认识到公司治理与内部审计关系密切。李维安、程新生（2002）提出公司治理必须考虑审计的作用，并区分内部治理审计和外部治理审计。时现（2003）从疏通信息沟通渠道、减缓“代理问题”，完善监控机制、补正公司治理结构，
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/4

結果 (英文) 1:

.1 purpose and significance of the studyThe enterprise under the environment of market economy and the modern enterprise system, is facing complex and fierce competition in the market, we can see that internal audit as an important part of the corporate governance mechanism, plays an irreplaceable role in sound corporate governance. In China, financial accounting information distortion and damage the interests of the majority of shareholders, especially minority shareholders, which hindered the healthy development of the capital market. Facts show that the current corporate governance structure could not curb financial fraud, audit failure weakened the corporate governance structure of checks and balances. Therefore, it requires an internal audit into the various business management activities, provide information for corporate managers to make good decisions and management.This paper starts from the relationship between corporate governance and internal audit, analysis of the current problems of enterprise internal auditing in corporate governance, discussed measures to improve the enterprise internal auditing in corporate governance. This study is of great theoretical value, as reflected in: (1) to improve the internal audit system. Internal audit target low, and functions single, and audit range narrow is current China enterprise internal audit of highlight problem, paper according to company governance on internal audit of effect, proposed company governance in the enterprise internal audit target is value-added, functions is confirmed and advisory, object is financial activities, and internal control, and company management, and risk management and company governance, helps from company governance of angle perfect China internal audit theory system. (2) to improve corporate governance, improving the effect of corporate governance. Our corporate governance has many defects, such as equity structure, the functions of the Board are not effectively play, the quality of information disclosure is not high, and so on.1.2 the research literature reviewCorporate governance has become the focus of the theory and practice of Western countries began, people aware of the close relationship with the internal audit of corporate governance. _Word Guan enterprises internal audit problems in corporate governance research documents online reading and downloading documents _ http://www.wendangwang.com/doc/12a244feb011caccf45334bf/4 in the Cadbury corporate governance report and the Turnbull report mentioned in varying degrees of internal audit's role in corporate governance. Cadbury reported that effective internal control is an important aspect of effective management of the company, internal audit will help ensure the effectiveness of internal control, day-to-day supervision of the internal audit is an integral part of internal control, internal audit was complementary to the external audit, head of internal audit should be made smooth flow of communication with the Audit Committee. Turnbull report found that internal audit's main role is "conclusive evidence and recommendations", instead of "oversight and review", listed company's internal audit function. The International Institute of Internal Auditors (IIA) 2060-2 practice bulletin points out that good corporate governance is composed of effective corporate governance system done in four parts, namely, Board of Directors, management, internal auditors, external auditors. In September 2003, the IIA headquarters Executive Vice President lichade·qianbosi before your visit, international internal audit senior seminar, held in Beijing in his speech one of the themes mentioned in the international development trend of internal auditing internal auditing three major trends in the future, one for internal audit will promote more effective corporate governance. Orlikoff James e thought, Chairman of the Board and the Board of Directors of the company must be strictly checked the company's entire management, not only to ensure that it runs smoothly, and let it run on the best tracks, companies must conduct an internal audit of governance.Theory and practice in our country fully aware of corporate governance and internal auditing are closely related. Li Wei an, and Cheng Xinsheng (2002) corporate governance must take into account the audit function, and to distinguish between internal audit and external audit. Time is now (2003) from the dredge the channel of communication and the "agency problem", improving the supervision mechanism, correction of corporate governance structureResearch on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/4

結果 (英文) 2:

.1 The purpose and significance of this research enterprise market economic system and the modern enterprise system environment, faced with a complex and highly competitive market, it can be seen as the company's internal audit of internal governance mechanisms important part of a sound corporate governance It plays an irreplaceable role. In China, financial and accounting fraud, a serious distortion of information, harm the interests of the majority of shareholders, especially minority shareholders, and thus hindered the healthy development of capital markets. The fact that the current corporate governance structure could not contain financial fraud, failure audit more weakened the checks and balances of corporate governance structure. Therefore, the need for internal audit deep into the enterprise in a variety of management activities for enterprise managers the right decisions and management information. In this paper, the relationship between corporate governance and internal audit, analyzes the current internal audit corporate governance problems in depth study of measures to improve corporate governance in the corporate internal audit. Of this study has important theoretical value, embodied in: (1) help improve the theoretical system of internal audit. Internal audit target is too low, the functions of a single, narrow scope of the audit is the current outstanding problems of internal audit, the paper according to the corporate governance impact on internal auditing, corporate governance proposed internal audit objective is to add value, and consulting functions are confirmed, the object financial activities, internal controls, corporate governance, risk management and corporate governance, help to improve the internal audit theory System in China from the perspective of corporate governance. (2) is conducive to improve corporate governance, to improve corporate governance effect. Our corporate governance there are more flaws, such as the ownership structure is irrational, lack of effective function of the Board to play, the quality of information disclosure is not high and so on. 1.2 Summary of domestic and foreign literature on corporate governance from the Western countries theorists, practitioners focus of attention, people have realized that corporate governance and internal audit closely related. Study on Internal Audit of corporate governance _word document off-line read and download the document _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/4 Cadbury report in the corporate governance report and Turnbull in varying degrees mentioned enterprise Role in Corporate Governance internal audit. Cadbury report that effective internal controls are an important aspect of effective management of the company, internal audit helps to ensure the effectiveness of internal control, the daily supervision of the internal audit is an integral part of internal control; internal audit is in addition to external audit It should be made ​​head of internal audit and the audit committee of communication open. Turnbull reports that the main role of internal auditors is "conclusive evidence and recommendations" rather than the previous "oversight and review", the listed companies need internal audit function. International Institute of Internal Auditors (IIA) of Practice Advisory 2060-2 noted that good corporate governance is part of an effective corporate governance system of four synergistic done, that the board of directors, management, internal auditors, external auditors. In September 2003, former executive vice president of IIA headquarters visit Mr. Richard Chambers, international internal audit he held in Beijing, one senior seminar lecture topic "Internal Auditing trend" is mentioned inside Audit future three major trends, one of which is the internal audit will promote more effective corporate governance. James E and Orlikoff that the company chairman and the board must strictly examine the entire governance activities of the company, not only to ensure its smooth operation, but also to make it run on the best track, for which the company must conduct internal control audit. Our theorists, practitioners fully understand the corporate governance and internal audit closely related. Weian, Cheng Xinsheng (2002) corporate governance must take into account the role of the audit, and distinguish between internal and external management audit management audit. The time is now (2003) from clear communication channels, slow "agency problems", improve the monitoring mechanism, correcting the corporate governance structure, study of internal audit in corporate governance _word document online reading and downloading documents _ Network http: // www. wendangwang.com/doc/12a244feb011caccf45334bf/4

結果 (英文) 3:

0.1 of the study purpose and significance of

market economic system and the modern enterprise system under the environment of enterprise, the face is the complex market and fierce competition, visible, internal audit as a mechanism of internal corporate governance is an important part, in perfecting the corporate governance plays an irreplaceable role. In China, the financial accounting fraud, the serious distortion of information, damage the interests of the majority of shareholders, especially small and medium shareholders, and thus hinder the healthy development of the capital market. Facts show that the current corporate governance structure to curb financial fraud, audit failure has weakened the corporate governance structure of the balance mechanism. So,Need the internal audit into enterprise's various management activities, for the enterprise management to make the right decisions and management to provide information.

in this paper from the relationship between corporate governance and internal audit of analysis of the problems existing in current internal audit in corporate governance in enterprise, probes into the measures to improve the corporate governance in the enterprise internal audit. The research of this paper has important theoretical value, which is embodied in: (1) it is beneficial to improve the internal audit theory system. The internal audit objective is too low, the function is single, the scope of audit is the outstanding problem of the internal audit of our country. This article is based on the influence of corporate governance on internal audit,In the process of corporate governance, corporate internal audit objective is to increase the value, function is to confirm and consulting, the object is financial activities, internal control, corporate governance, risk management and corporate governance, and help to improve our internal audit theory system from the perspective of corporate governance. (2) is conducive to improving corporate governance, improve corporate governance effect. There are many defects in corporate governance in our country, such as the unreasonable ownership structure, the board of directors, the quality of information disclosure is not effective and so on.

1.2 literature review of corporate governance has become the focus of attention from



theory, the western countries began to practice,People realize that the relationship between corporate governance and internal audit is closely related. Corporate governance in the enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/4 in corporate governance and the Cadbury report and the Turnbull report in different extent referred to the enterprise internal audit in corporate governance role in. Cadbury report that effective internal control is an important aspect of effective management of the company, internal audit is helpful to ensure the effectiveness of internal control, internal audit of enterprise internal audit is an integral part of the internal control;The internal audit is external audit, internal audit should be responsible for the audit committee and the communication SMOOTH OPERATOR. Turnbull reports that the main role of internal auditors is to confirm and recommend, rather than the past, supervision and review, the listing Corporation need internal audit function. International Institute of internal auditors (IIA) the practice advisories 20602 pointed out good corporate governance is completed by coordination of effective corporate governance system of four parts, namely, the board of directors, management, internal auditors, external auditors. September 2003, IIA headquarters executive vice president Richard Chambers's visit to china,He was held in Beijing International Internal Audit Senior Seminar lecture topics of the international internal auditing development trend of "mentioned in the internal audit's future development trend, one for the internal audit will promote more effective corporate governance. E James and Orlikoff believe that the company's board of directors and directors must be strict with the entire corporate governance activities, not only to ensure the smooth operation, but also to let it run on the best track, for which the company must conduct internal audit. Thanks to our theorists, practitioners are fully aware of the close relationship between corporate governance and internal audit. Li Weian,Cheng Xinsheng (2002) proposed corporate governance must take into account the role of audit, and distinguish between internal audit and external governance audit. When (2003) from the dredging channels of information communication, slow "agency problem", improve the monitoring mechanism, correction of corporate governance structure,
company corporate governance internal audit of word document online reading and downloading web documents http://www.wendangwang.com/doc/ 12a244feb011caccf45334bf/4