外部審計概述:外部審計是指獨立於政府機關和企事業單位以外的國家審計機構

外部審計概述:
外部審計是指獨立於政府機關和企事業單位以外的國家審計機構所進行的審計,以及獨立執行業務會計師事務所接受委託進行的審計。

外部審計實際上是對企業內部虛假、欺騙行為的一個重要而係統的檢查，因此起著鼓勵誠實的作用：由於知道外部審計不可避免地要進行，企業就會努力避免做那些在審計時可能會被髮現的不光彩的事。

財政、銀行、稅務部門為了做好其本職工作,而對其管轄區各單位的業務(如稅利上繳和信貸資金使用情況等)所進行的檢查,不屬於審計,更談不上是外部審計,而只是經濟監督中的財政監督、稅務監督和信貸監督。

內部審計與董事會以及高層管理人員
內部審計作為董事會及其審計委員會(或監事會、監督董事會)強化與改進公司治理的重要手段，主要表現在通過定期和不定期向審計委員會(或監事會、監督董事會)匯報內部審計情況、開展內部治理審計，協助董事會及其審計委員會(或監事會、監督董事會)促進和幫助最高層管理當局有效履行其受託管理責任。

公司治理與內部審計有著重大關係：
根據國際標準 公司治理協會的定義：
治理相結合的過程和結構由董事會來通知，直接管理和監督，組織對實現其目標的活動。雖然沒有被普遍接受的定義，英國的公司治理規範的第一個版本是由委員會1992。它的2.5段仍然是一個經典的定義：“企業管理”是由公司控制的系統。董事會負責其公司的管理。股東在公司治理中的作用是任命董事和核數師，並使其滿足公司治理結構的責任，董事會的職責包括制定公司的戰略目標，提供領導才能使其生效，監督管理業務，向股東匯報工作。董事會的行為受法律、法規及股東大會的規定，因此公司的董事會對公司的董事會做什麽及如何設定公司的價值，並將其區別於公司的日常運營管理。

因此，公司治理與內部審計的結合關係是建立在股東或利益相關者的價值最大化的基礎上。內部審計與公司治理的本質是一樣地是一系列的制度安排，內部審計在權利安排與利益分配上與公司治理一樣受約束機制的要求，但內部審計只能算作是公司治理制度上的一種安排，是公司約束機制的重要組成的一部份。
這主要表現在兩方面：１。內部審計是對公司治理的評價和監督，２。公司治理是內部審計制度環境的重要。

結果 (英文) 1:

External audit Description:External audit refers to independent government agencies and enterprises outside of an audit by the national audit institutions, as well as independent business accounting firm commissioned to conduct the audit.External audit is actually internal false, fraud is an important system of checks, thus playing a role to encourage truthfulness: inevitably, because they know the external audit, audit, the companies will try to avoid doing those disgraceful things which may be found.Financial, banks, tax authorities in order to do its work, and its business units within the jurisdiction (such as taxes paid and credit usage, and so on) check, not part of the audit, much less external audit, but of economic supervision, tax and credit supervision financial supervision.Internal audit and the Board of Directors and senior managementInternal audit as Board and Audit Committee (or Board of supervisors, and supervision Board) strengthened and improved company governance of important means, main performance in through regularly and not regularly to Audit Committee (or Board of supervisors, and supervision Board) reported internal audit situation, and carried out internal governance audit, assist Board and Audit Committee (or Board of supervisors, and supervision Board) promote and help most senior management authorities effective perform its trustee management responsibility.Corporate governance and internal audit have a significant relationship:According to the definition of international corporate governance Association: Governance the combination of processes and structures by the Board to inform, direct management and supervision of activities of the Organization to achieve its objectives. Although there is no universally accepted definition of the United Kingdom is the first version of the code of corporate governance Commission, 1992. It is still a classic paragraph 2.5 of the definition: "enterprise" systems that are controlled by the company. Board of Directors is responsible for the company's management. Role of shareholders in corporate governance is the appointment of Directors and Auditors, and make it meet the responsibility of corporate governance, the Board's responsibilities include the development of the strategic goals of the company, providing leadership for its entry into force, regulatory operations, reporting to shareholders. Board of directors subject to provisions of laws and regulations and the general meeting of shareholders, and the company's Board of Directors the Board of Directors of the company do and how to set the company's value, and it is different from the company's daily operations and management.Thus, corporate governance and internal audit's relationship is based on shareholder or on the basis of maximizing stakeholder value. Internal auditing and corporate governance is a set of institutional arrangements is the essence of internal audit in the right arrangement and the distribution of benefits and restraint system requirements for corporate governance, internal audit can only be counted as a system of corporate governance arrangements, is an important part of company binding mechanism.This manifests itself in two ways: 1. Internal audit is the evaluation of governance and oversight, 2. Internal audit system in environment of corporate governance is important.

結果 (英文) 2:

External Audit Overview:
External Audit refers to independent outside audit government agencies and enterprises conducted by the State Audit Institution, as well as an independent accounting firm to perform operations audited commissioned. External audit is actually a false internal, an important and fraud checking system and therefore plays a role to encourage honest: Knowing that the external audit is inevitable to carry out, companies will try to avoid doing that may be in audit shameful thing to be found. Finance, banking, tax authorities in order to do its job, and its business units jurisdictions (such as taxes paid and credits the use of funds, etc.) carried out checks, do not belong to the audit, let alone external audit , but only in the economic oversight of financial supervision, taxation supervision and credit supervision. Internal Audit and the Board of Directors and senior management as an important means of internal audit and the audit committee of the Board (or the Supervisory Board, supervisory board) to strengthen and improve corporate governance, mainly through regular and irregular to the Audit Committee (or the Board of Supervisors, supervisory board) report on internal audit, internal control audit carried out to assist the board and its audit committee (or the board of supervisors, supervisory board) to promote and facilitate the highest levels of regulatory authorities to effectively fulfill its fiduciary management responsibilities. Corporate governance and internal audit has a significant relationship: According to the definition of international standards of corporate governance associations: a combination of processes and structures of governance by the board to inform, direct the management and supervision of the organization's activities to achieve their goals. Although there is no universally accepted definition of corporate governance practices of the British first edition is 1992 by the Commission. Its 2.5 segment remains a classic definition: "Corporate management" is a system controlled by the company. The Board is responsible for its management of the company. The role of shareholders in corporate governance was the appointment of directors and auditors, and to meet the responsibility of the corporate governance structure, the responsibilities of the Board include the development of the company's strategic goal of providing leadership to take effect, supervision and management of the business, work report to shareholders . Behavior of the Board of laws, regulations and by the general meeting of shareholders, and therefore the Board of Directors on the company's board of directors what to do and how to set the value of the company, and it is different from the company's daily operational management. Therefore, the combination relationship between corporate governance and internal audit is based on the value of the shareholders or stakeholders to maximize on. The nature of internal audit and corporate governance is equally a series of institutional arrangements, internal audit on the allocation of rights and interests of the corporate governance arrangements as constrained by the requirements of the mechanism, but only as a kind of internal audit of corporate governance institutional arrangement, is an important part of the company consisting of constraint mechanism. This is mainly manifested in two aspects: 1. Internal audit is an evaluation of corporate governance and oversight, 2. Corporate governance is an important internal audit system environment.

結果 (英文) 3:

External audit summary:
external audit refers to the audit conducted by the national audit institution, which is independent of government agencies and enterprises and institutions, as well as the audit conducted by the independent business accounting firms.

external audit is actually an important and systematic examination of the internal false and fraudulent behavior, thus plays a role that encourage honesty: due to external audit inevitably, enterprises will try to avoid doing something that might be found in the audit of the disgraceful things. Thanks to financial and banking, the tax department to do his job,For each unit the jurisdiction of the business (such as paid taxes and use of credit funds to check, etc.) do not belong to the audit, not to mention is the external audit, but economic supervision in financial supervision, supervision and supervision of tax credit.

the internal audit and the board of directors and senior management personnel
internal audit as the board and the Audit Committee (or the supervisory board, the supervisory board) an important means of strengthening and improvement of corporate governance, mainly through regular and irregular (to the audit committee or the board of supervisors, supervision of the board of directors), to carry out internal internal audit report the governance of audit, assist the board and Audit Committee (or the board of supervisors,To supervise the board of directors for the promotion and assistance of the most senior management authorities to effectively perform their fiduciary duties. Thanks to corporate governance and internal audit have significant relationship:
defined according to the international standard of Corporate Governance Association: process and structure
governance combined by the board of directors to inform, direct management and supervision, organization to achieve its goals of activities. Although there is no universally accepted definition of corporate governance in the UK the first version was made by the Commission 1992. Its 2.5 segment is still a classic definition: "business management" is a system controlled by the company. The board of directors is responsible for the management of the company.The role of shareholders in corporate governance is to appoint directors and auditors, and to meet the corporate governance structure, the board of directors' responsibilities include the development of the company's strategic objectives, to provide leadership in order to make it effective, supervision and management operations, reporting to shareholders. The act of the board of directors shall be subject to the provisions of laws, regulations and general meeting of shareholders, so that the board of directors of the company will do what and how to set the value of the company, and will be different from the company's daily operations management.

therefore, combined with the relationship between corporate governance and internal audit is based on the maximization of shareholder and stakeholder value on.The essence of internal audit and corporate governance is a series of institutional arrangements, internal audit in the right arrangement and interests distribution and corporate governance as subject to the constraint mechanism, but internal audit can only be regarded as an arrangement of corporate governance system is an important part of the company's constraint mechanism.
This is mainly in two aspects: 1. Internal audit is the evaluation and supervision of corporate governance, 2. Corporate governance is an important environment of internal audit system.