同时又信服自己的审计报告，关键在于审计过程中以“服务者”的身份开展“人

同时又信服自己的审计报告，关键在于审计过程中以“服务者”的身份开展“人性化”审计。“人性化”的审计既有利于内部审计与董事会、高级管理层打交道，又能较好完成审计任务。

4.3.2 人性化服务理念在公司治理中作用的影响

人性化服务理念是公司治理中企业内部审计的立足之本及工作的出发点。依据人性化服务理念的要求，内部审计机构将推行积极的营销策略，内部审计人员将树立服务意识、掌握保持良好人际关系的技巧。内部审计机构工作策略的改变、内部审计人员思维方式的改变有利于增强企业内部审计在公司治理中的作用。

依据人性化服务理念的要求，内部审计机构首先要对内部审计职业做必要的宣传。根据营销原理，生产者将产品推向市场的前提是通过各种途径让消费者了解产品、认识产品，产生购买欲望。内部审计机构想将提出的建议当作本部门的产品向董事会及其审计委员会、高级管理层进行积极推销，前提是对内部审计职业做必要的宣传，让董事会及其审计委员会和高级管理层了解内部审计的性质，认识到内部审计的服务作用，从而产生购买欲望。其次，内部审计机构要创造有价值的产品。根据营销原理，消费者要购买某种产品的目的是为了满足自身的某种需要，只有当付出的成本与获得的满足感相对等时，购买行为才能完成。内部审计机构要充分研究董事会及其审计委员会、高级管理层的需要，创造有价值的产品，为改善企业经营管理、加强风险应对、增加企业价值提供服务。在积极的营销策略的指导下，内部审计将从以往的被动服务变为主动为公司治理的参与主体——董事会及其审计委员会、高级管理层服务，并能根据董事会及其审 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/15 计委员会和高级管理层的不同需求提供及时、准确的确证与咨询服务，从而增强内部审计在公司治理中的作用。



依据人性化服务理念的要求，内部审计人员首先要树立服务意识。人性化服务理念要求内部审计人员以“服务者”的身份开展“人性化”审计，而非批判的检查。内部审计人员必须树立服务意识，以服务者的身份开展审计工作。服务意识可以体现在小得不能在小的细节上，具体来说内部审计人员应该做到以下两点：（1）站在被审计人的角度想问题。内部审计人员在审计工作中有时会碰到比较难“应付”的被审计人，这时候内部审计人员不能把他们视为不受欢迎的人，因为一旦认为被审计人不容易接触、会制造麻烦，就会在审计过程中带上有色眼镜，内部审计人员的服务意识就会加上“修止符”。如果内部审计人员能站在被审计人的角度想问题，就可以体会被审计人的心情，从而帮助被审计人找出工作中的不足之处，并提出改进建议。（2）对被审计人的改进行为给予肯定。内部审计人员在将审计过程中发现的问题或不足向审计委员会、高级管理层报告之前，应该将这些问题或不足与被审计人进行交流，如果被审计人对这些问题和不足采取了积极的改进措施，内部审计人员就应将报告重点放在被审计人的改进行为上。其次，内部审计人员要掌握保持良好人际关系的技巧。人性化服务理念要求内部审计人员避免与被审计人发生冲突，与其保持良好的关系。掌握保持良好人际关系的技巧是必要的。具体来说，内部审计人员应该掌握以下技巧：（1）积极沟通、理解别人、善于倾听。有效的人际关系一般依赖于两种能力：理解他人的能力和与人交流的能力。内部审计人员
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/15

結果 (英文) 1:

While convinced of the audit report, audit process is the key to "service" the identity of "humanization" audit. "Humanization" audits both internal audit dealing with boards of Directors, senior management, and can complete the audit tasks better.4.3.2 the influence of Humanized service conception in the role of corporate governancePersonal service philosophy is the Foundation of enterprise internal auditing in the corporate governance and the starting point of the work. According to the requirements of Humanized service idea, the internal audit Agency will implement a proactive marketing strategy, internal auditors will establish a sense of service, master the skills of maintaining good relationships. Internal audit policy change, internal audit personnel changes in ways of thinking to enhance the role of internal audit in corporate governance.According to the requirements of Humanized service idea, the internal auditors, first make the necessary publicity to the profession of internal auditing. According to the principles of marketing, producers provided through a variety of ways to bring products to market so that consumers understand the product, product awareness, generate the desire to buy. Recommendations made by the internal auditor wants to be treated as products of this sector to the Board of Directors and its Audit Committee, senior management to actively promote, if necessary to the profession of internal auditing information, Board of Directors and its Audit Committee and senior management understand the nature of internal audit, understanding the role of internal audit services, resulting in a desire to buy. Secondly, the internal audit body is to create valuable products. According to the principles of marketing, consumers have to buy a product in order to meet a particular need, and only when the cost and get satisfaction when purchases can be completed. Internal auditing bodies to fully study the Board of Directors and its Audit Committee, senior management needs to create valuable products, in order to improve enterprise management, improve risk response, increase the value of enterprise services. Guided by the aggressive marketing strategies, internal audit from the previous passive into active participants in corporate governance--the Board of Directors and its Audit Committee, senior management service, and according to the Board of Directors and their audit internal auditing in the corporate governance study _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15 Meter boards and senior management needs to provide timely, accurate, certified and consulting services, thereby enhancing the role of internal audit in corporate governance.依据人性化服务理念的要求，内部审计人员首先要树立服务意识。人性化服务理念要求内部审计人员以“服务者”的身份开展“人性化”审计，而非批判的检查。内部审计人员必须树立服务意识，以服务者的身份开展审计工作。服务意识可以体现在小得不能在小的细节上，具体来说内部审计人员应该做到以下两点：（1）站在被审计人的角度想问题。内部审计人员在审计工作中有时会碰到比较难“应付”的被审计人，这时候内部审计人员不能把他们视为不受欢迎的人，因为一旦认为被审计人不容易接触、会制造麻烦，就会在审计过程中带上有色眼镜，内部审计人员的服务意识就会加上“修止符”。如果内部审计人员能站在被审计人的角度想问题，就可以体会被审计人的心情，从而帮助被审计人找出工作中的不足之处，并提出改进建议。（2）对被审计人的改进行为给予肯定。内部审计人员在将审计过程中发现的问题或不足向审计委员会、高级管理层报告之前，应该将这些问题或不足与被审计人进行交流，如果被审计人对这些问题和不足采取了积极的改进措施，内部审计人员就应将报告重点放在被审计人的改进行为上。其次，内部审计人员要掌握保持良好人际关系的技巧。人性化服务理念要求内部审计人员避免与被审计人发生冲突，与其保持良好的关系。掌握保持良好人际关系的技巧是必要的。具体来说，内部审计人员应该掌握以下技巧：（1）积极沟通、理解别人、善于倾听。有效的人际关系一般依赖于两种能力：理解他人的能力和与人交流的能力。内部审计人员Research on enterprise internal auditing in corporate governance _word online reading and downloading documents _ documents http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15

結果 (英文) 2:

While convincing their audit report, the key lies in the audit process in order to "service provider" status to carry out "humane" audit. "Humane" is conducive to the Internal Audit and Audit Board and senior management to deal with, but also to better complete the audit task. 4.3.2 personalized service concept of influence in corporate governance personalized service concept is the starting point based on the book and the work of corporate governance in internal audit. In accordance with the requirements of the concept of human services, the internal audit agency will implement aggressive marketing strategies, internal auditors will establish service awareness, grasp maintain good interpersonal skills. Internal audit work to change the policy, changing the way of thinking of internal auditors help enhance the internal audit role in corporate governance. In accordance with the requirements of the concept of human services, internal audit of the internal audit profession must first make the necessary publicity. According to marketing theory, the producers bring products to market on the premise that through a variety of ways for consumers to understand the product, know the product, desire to buy. Internal audit recommendations deemed want this sector to actively sell products to the Board and its audit committee, senior management, the premise is the internal audit profession to do the necessary publicity, so the Board of Directors and its audit committee and senior management understand the nature of internal audit, recognizing the role of internal audit services, resulting in the desire to buy. Secondly, the internal audit mechanism to create valuable products. According to marketing theory, the purpose of the consumer to buy a product in order to meet certain needs of their own, only when the cost to obtain a relative, etc. and satisfaction, buying behavior to complete. Internal audit institutions should fully study the board and its audit committee, senior management needs to create valuable products, in order to improve business management and strengthen risk response, increase corporate value to provide services. Under the guidance of positive marketing strategy, internal audit from the previous passive to active service for the participants in corporate governance - the Board of Directors and its audit committee, senior management service, and to companies in accordance with the board of directors and its audit Corporate Governance Study of the Internal Audit of _word Read online documentation provided with the different needs of network documentation download _ http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15 meter Committee and senior management of timely and accurate confirmation and advisory services to enhance Role in Corporate Governance internal audit. In accordance with the requirements of the concept of human services, the internal auditors must first establish a sense of service. Personalized service concept requires internal auditors to "service" status to carry out "humane" audit, rather than a critical examination. Internal auditors must establish a sense of service, to serve the identity of the audit work. Sense of service can not be reflected in the small to the small details, in particular the internal auditor should do two things: (1) standing on the audited person perspective to the problem. Internal auditors in the audit work sometimes encounter difficult "to cope with" the person being audited, this time internal auditors can not take them as persona non grata because once thought to have been the Auditor is not easily accessible, it will create trouble will bring colored glasses during the audit, it will add service awareness of internal auditors "repair stop character." If the internal auditor can stand being audited person perspective to the problem, we can appreciate the audited person's mood, helping people to find work in the audited deficiencies, and make recommendations for improvement. (2) the audited improve human behavior affirmed. Problems or deficiencies in internal auditors discovered during the audit to the audit committee, senior management before the report, it should be these problems or deficiencies with the auditor to communicate, if the auditor to take these problems and deficiencies positive improvements measures, internal auditors should report to focus on the improvement of human behavior to be audited. Second, the internal auditors to master good interpersonal skills. Personalized service concept requires internal auditors to avoid conflict with the auditor, we maintain a good relationship. Good interpersonal skills to master is necessary. Specifically, the internal auditor should have the following skills: (1) positive communication, understanding other people, a good listener. Effective relationships typically rely on two abilities: comprehension and ability to communicate with people of others. Internal auditors study the internal audit corporate governance issues _word document online reading and downloading documents _ Network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15

結果 (英文) 3:

At the same time, they are convinced that their own audit report, the key lies in the audit process to the identity of the service to carry out the human nature of audit. The human nature of the audit is conducive to the internal audit and the board of directors, senior management, and better able to complete the audit task.

4.3.2 humanized service concept in the corporate governance role of the effect of

humanized service concept is based on the corporate governance in the enterprise internal audit and the starting point. According to the requirements of the human service concept, internal audit institutions will implement a positive marketing strategy, internal audit staff will establish a sense of service, to maintain good interpersonal skills.The change of the working strategy of the internal audit organization, the change of thinking mode of the internal audit staff will be beneficial to the enhancement of the internal audit in the corporate governance.

according to humanistic service conception, internal audit institutions should first do the necessary publicity of internal audit occupation. According to the marketing principle, the producer of the product to the market premise is through various means to let consumers understand the product, understand the product, produce the desire to buy. The internal audit institutions would like to put forward the proposal as a product to the board of directors and the audit committee, senior management to actively promote the premise is to do the internal audit profession to do the necessary publicity,Let the board of directors and the audit committee and senior management understand the nature of the internal audit, realize the role of internal audit services, thereby generating the desire to buy. Secondly, the internal audit institutions to create valuable products. According to the marketing principle, consumers want to buy a product to meet their own needs, only when the cost of pay and get the satisfaction of the relative, the purchase behavior to complete. The internal audit institutions should study the needs of the board of directors, the senior management, and the need to create valuable products, to improve the management of enterprises, strengthen risk management, and provide services to increase enterprise value.In the positive marketing strategy under the guidance, internal audit will from the previous passive service into initiative for the corporate governance of the participants, to the board of directors and the audit committee and senior management service, and according to the board of directors, examination and corporate governance in the enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15 meter Committee and senior management layer needs to provide timely and accurate assurance and consulting services, thereby enhancing the role of internal audit in corporate governance. On the basis of the concept of the humanistic service



requirements,Internal audit personnel must first establish a sense of service. Human service concept requires that the internal audit staff to "serve the people" identity to carry out "human nature" audit, rather than a critical examination. The internal audit staff must establish the service consciousness, carry out the audit work with the service person's identity. Service consciousness can be reflected in the small details, the specific internal audit staff should do the following two points: (1) to stand in the perspective of the auditor. Internal auditors in the audit work, sometimes encountered more difficult to meet the audited person, at this time the internal audit staff can not be regarded as an unpopular person,Because once that the is auditor is not easy to contact, will make trouble, it will in the audit process with tinted glasses, internal auditors will be the sense of service and repair of conformity. If the internal audit staff can stand in the perspective of the auditor, you can understand the feelings of the people, so as to help the audit to find out the shortcomings of the work, and put forward suggestions for improvement. (2) to be sure that the improved behavior of the audited person. The internal auditors shall communicate with the audit committee and the issues or issues that have been found in the audit committee and the senior management report,If the auditor has taken positive measures to improve these problems and shortcomings, the internal auditor should focus on the improvement of the auditor. Second, the internal auditor to maintain good interpersonal skills. The concept of humanized service requires that the internal audit staff avoid the conflict with the auditor and maintain good relationship with them. It is necessary to master the skills to maintain good interpersonal skills. In particular, the internal audit staff should grasp the following skills: (1) active communication, understanding others, good at listening. Effective interpersonal skills are generally dependent on two kinds of ability:Understanding the ability of others and the ability to communicate with others. Internal auditors
corporate governance enterprise internal audit of word document online reading and download the document network http://www.wendangwang.com/doc/12a244feb011caccf45334bf/15