結論：：７００通過以上理論研究和實際案例分析，可以得出以下結論：公司治

結論：：７００

通過以上理論研究和實際案例分析，可以得出以下結論：公司治理與內部審計之間基於共同的組織目標和共同的基礎理論而存在著內在的和必然的聯系，內部審計工作的功能從來沒停止過，內部審計體系的構建和有效運行必須依托公司治理這個制度環境，公司治理也離不開內部審計這一監督評價機制，兩者相輔相成、相互促進，具有不可分割的相關性。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
完善內部審計的建議
提高內部審計的獨立性和權威性

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

采用先進的審計方法

內部審計人員在熟練掌握傳統的審計技能的的同時，還應具有一定的計算機應用能力和現代信息系統管理和評價技術。隨著企業內部控制制度的建立，外部約束機制不斷加強，內部管理程度逐步提高，可以在公司內部建立一個完善、高效的審計信息化系統和審計操作平台，更迅速更有效地完成審閱、核對、分析、比較等審查內容，同時，內部審計應從傳統的財務收支審計轉向為公司識別、防範風險服務。審計方式從事後審計轉移到事前、事中審計上來，事前應對審計項目的合法性、可行性等進行初步審查，提出審計意見；事中對審計項目的主要控制點進行符合性測試，發揮監督作用；事後對審計事項進行綜合評價。從防弊糾錯型向管理服務型轉變。審計內容應從查處違規違紀轉向內部控制制度審計和績效審計。

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 Calculator application and information system management, and evaluation techniques. 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.

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.

結果 (英文) 3:

Conclusion: 700

through the above theoretical research and practical case analysis, we can draw the following conclusions: the corporate governance and internal audit based on common organizational goals and common basic theory and the inevitable link, the internal audit function has never stopped, the internal audit system construction and effective operation must rely on the system of corporate governance, corporate governance is also inseparable from the supervision and evaluation mechanism, the two complement each other, mutual promotion, has an inseparable relationship. And in internal audit function, purpose and method can produce great progress.From the inspection function to the construction of functions, from books to audit computer audit, correct mistakes, to find out from the detected errors, disadvantages, so as to reduce the risk of the company, to enhance the efficiency of internal audit, strengthen the internal strength and improve the company's ability to resist risks.
with changes and changes in the global economic system, the company's expansion, merger, acquisition and strategic alliance global deployment have been launched, will lead to every kind of different, structural changes, such as complicated property, repeated problems such as resources. 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: perfect the internal audit recommendations: 800

improve internal audit independence and authority of the

from the independence of internal audit, internal audit institutions of higher status, better play its role, directly by the enterprise management of the highest authority in the board of directors under the leadership of audit committee, IIA advocate the scientific and effective internal audit mode, and board of directors, managers and supervisors can be 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 use of advanced auditing methods



the internal audit staff in mastering the traditional audit skills at the same time, but also has a certain ability of computer application and modern information system management and evaluation technology. With the establishment of the 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. In the audit after the audit is transferred to the prior audit, preliminary examination prior to the audit project legitimacy and feasibility, put forward the main control points of audit opinion; audit project. For conformance testing, play a supervisory role; after the audit matters of 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.