審計在公司治理的作用介紹：： ５００宗旨與目標：：１００ 公司的發展就

審計在公司治理的作用

介紹：： ５００



宗旨與目標：：１００
公司的發展就如人的成長一樣，會經歷成長期，發展期，穩定期及衰退期。在成長過程中難免會產生意外。如公司生病了該怎麼辦？看什麼醫生？
答案就是：找公司的醫生﹣內部審計。

內部審計就像一公司的內部醫生，為公司找出內部不健，不誠實，不正常及偏離公司政策的行為.又像一位外科醫生，通過提出一些有效的建議，採行動，為公司動手術，切去不良的部分，更像一位保健醫生，為公司提出一些預防的方法，降低受感染及受傷的風險，防患於未然。


因此公司建立審計委員會領導的內部審計，進一步發揮作用，通過內部審計，不但能診斷病因，提出完善的公司治理結構，可加強經營者的審計，提高審計質量，拓寬審計覆蓋面，提高內審人員質數等對策。 還可以提出有效建議，幫助公司平穩過渡。



文獻綜述：：２２００
公司治理與內部審計有著重大關係：
什么是公司治理？

公司治理协会的定义，包括在国际标准是：

治理相结合的过程和结构由董事会来通知，直接管理和监督，组织对实现其目标的活动。虽然没有被普遍接受的定义，英国的公司治理规范的第一个版本是由委员会1992。它的2.5段仍然是一个经典的定义：“企业管理”是由公司控制的系统。董事会负责其公司的管理。股东在公司治理中的作用是任命董事和核数师，并使其满足公司治理结构的责任，董事会的职责包括制定公司的战略目标，提供领导才能使其生效，监督管理业务，向股东汇报工作。董事会的行为受法律、法规及股东大会的规定，因此公司的董事会对公司的董事会做什么及如何设定公司的价值，并将其区别于公司的日常运营管理。

利益相关者期望的内部审计

最近发生的事件有强调主任在促进良好的公司治理的关键作用。尤其是，议会被控为他们组织的内部控制系统的有效性的最终责任。这些事件突出了关键的作用，内部审计可以发挥审计委员会在确保适当监督的内部控制和公司治理的有效性。

如何组织设计和做法有效治理原则不同大小、 复杂性和生命周期成熟的组织，其利益相关者结构或法律和文化的要求。

内部审计负责人应与董事会和管理团队，在适当的时候确定如何治理应定义为内部审计的目的和程度和内部审计保证和满足内部审计章程 》 所需的顾问的期望工作。

審計來源於拉丁文聽帳人的名詞“Auditus“。在古羅馬，採用了“聽證帳見“的辦法，即一個記帳人員與另一位人員的記錄以口頭驗證的方法進行核對，以防止負責財務的人員欺詐。
於２００２年４月IIA對美國國會關於《Sarbanes-Oxley Act》的意見陳述中提出，公司治理的四大基石為內部審計，外部審計，董事會以及高層管理人員。正式將內部審計及外部審計一起提上了公司治理的有效高度，並看作是公司治理問題中必不可少的組成部分。大大强調公司治理活動在審計職能中的重要地位及作用。
國際內部審計師協會說(IIA)於１９４４年在美國由２５位內部審計師成立，發展至今己有７萬以上的會員的國際性專業組織。
內部審計是一個是提高公司整體效益的部問之一，根據董事會的要求，對全公司進行審核及監控。內部審核除了貫穿公司內部之外，也接觸公司的中央架構，如風險管理，法律範疇，人力資源及財務部等等部門。通過審計人員的專業知識禾審計的專業法則，確保公司目標的過程中，儘量避免發生漏控，失控，無控的情況。內部審計工作不但對財務上進行審核，對公司在運作過程中進行審核監督，提出有效建議，使公司能利用資源，減少浪費，避免功能重覆。對一些活動進行風險評估，降低公司承受的風險。



研究設計與資訊來源：：１７００


內部審計和外部審計在功能上有區別嗎？
如果沒有內部審計對公司會有影響嗎？
內部審計應如何保持相對的獨立性？



分析與結果：：２２００
內部審計和外部審計在功能上有區別嗎？
外部審計是根據國家的公司法對一些公司企業的財務及數字的真實性作出評價，以證明該公司的財務報表是真實及公平的。因此外部審計著重於財務數字的測試及審核，至於公司在營運上的風險就不是外部審計的首要任務。
內這審計，由於是公司的內部成員之一，因此對公司的規章制度，業務的流程，操作系統，財務系統都比較深入的了解。內部審計人員會經常接解公司上下部門，得到各種資料，因此內部審計人員不但能完成外部審計的工作，而且可以把審計工作開展得更廣泛，更深入。加強內部監控的力量有助降低公司風險，同時幫助外部審計減少工作量，縮短審計時間，降低審計費用。內部審計能夠在系統設計的階段提出有效建議，將內部控制程序併入系統之中，然後在系統開發，系統測試，系統操作及系統評估的過程中積極參與，使系統進一步完善，提高系統的可靠性，降低風險及減少後期費用。好的內部控制系統不但能降低企業的風險，也可以降低審計的風險。而外部審計屬於事後性質，極少參與系統的開發。

如果沒有內部審計對公司會有影響嗎？
在缺乏內部審計將不會使公司停頓下來，但是公司所創造的財富卻會因為少了內部監控而白白的流失。如資源浪費，資料重覆，欺詐行為等都有可能出現，直接打擊公司的利益。
為了避免及防止以上事情的發生，是需要內部審計，內部審計的設立是一種最高效，最有效及最經濟的方法。這是為公司設立一道防火牆，通過內部審計人員，以專業的審核及建議，公司董事會及管理層可以專注一些策略性及影響公司長遠發展及利益的問題，而減少擔心其他內部問題。

內部審計應如何保持相對的獨立性？
內部審計部門，相對的獨立性是必要的，如何保持這種相對的獨立性，除了內部審計員的個人素質及個人專業操守外，更需要公司的高層對內部審計部門的重視。根據很多國家的公司的組織架構顯示，內部審計部門的位置設置會直接影響其獨立性，按各企業的實際規模及其工作需要，如將內部審計門置於董事會之下，最能發揮其獨立性的。堅持內部審計的相對獨立性原則，是為了保障有效的管理的控制手法及能夠發揮其根本性作用，並使內部審計作出客觀的公正的評價結論。



結論：：７００
内部审计的作用

内部审计和国际标准定义标识，内部审计具有在评价和帮助改善治理过程中发挥的作用。

国际标准作出具体评估和提出建议的参考:

促进适当的道德和价值观在本组织内
确保有效的绩效管理和问责制
风险和控制信息交流
董事会、 外部和内部审计员和管理，协调和沟通他们做些什么
内部审计章程 》 应参考的内部审计工作的范围，这应该包括公司治理活动和过程。

內部審計工作的功能從來沒停止過，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


反思：：５００

結果 (英文) 1:

The role of auditing in the corporate governanceIntroduction:: 500Purpose and objectives:: 100 Growth of the company's development as a person, will experience growth, development, and stability and recession. In the growth process would inevitably lead to accidents. If ill do? See what doctor?The answer is: the doctor – the internal audit of the company.Internal audit on like a company of internal doctor, for company find internal not health, not honest, not normal and the deviated from company policy of behavior. and like one surgical doctor, through proposed some effective of recommends, implemented moving, for company operated on, cut to bad of part, more like one health doctor, for company proposed some prevention of method, reduced by infection and the injured of risk, NIP.Companies set up internal audit under the leadership of the Board of Auditors, and play a bigger role, through internal audits, not only to diagnose the cause, improve the corporate governance structure will strengthen audits of operators, to improve audit quality, expand audit coverage, improve internal audit personnel prime numbers and the like. Can also make effective recommendations to help companies smooth transition.Literature review: 2200 Corporate governance and internal audit have a significant relationship:What is corporate governance?Association of corporate governance, including on international standards are: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.Stakeholder expectations of the internal auditRecent events have underlined the key role in promoting good corporate governance, Director. In particular, the Parliament was convicted of their ultimate responsibility for the effectiveness of the internal control system of the organization. These events highlighted the key role of internal audit can play in ensuring the proper supervision of the Audit Committee of internal controls and the effectiveness of corporate governance.How to design effective governance principles and practices of different size, complexity, and life cycle of mature organizations, their stakeholder structure or legal and cultural requirements.Heads of internal audit and the Board of Directors and management team, determine how management should be defined at the appropriate time for internal audit purposes and extent of internal audit and assurance and internal audit charter consultancy work required. Audited accounts is derived from the Latin people term "Auditus". In ancient Rome, "hearing Bill" approach, that is an accounting staff and other personnel records to verbal verification methods check to prevent those responsible for financial fraud. In April 2002, IIA to the United States Congress on the Sarbanes-Oxley Act, proposed in the statement, the four cornerstones of corporate governance for the internal audit, external audit, the Board of Directors and senior management. Internal audit and external audit on the effective height of corporate governance, and regarded as an essential component of corporate governance issues. Emphasis on corporate governance activities in the important position and role of the audit function. Said International Institute of Internal Auditors (IIA) in 1944 in the United States set up by the 25 Internal Audit Division, now has more than 70,000 members of international professional organizations.Internal audit is a Department is to improve the overall efficiency of the company asked one of the, according to the request of the Board, audit and monitoring of company-wide. Internal audit not only throughout the company inside, contact the central structure of the company, such as risk management, legal, human resources and finance departments. Through the auditor's professional expertise he audited law, ensure that the company's goals in the process, try to avoid leakage control, went out of control and no control of. Not only on the financial audit of internal audit work and auditing supervision in the operation of the company, put forward effective proposals, so that the company can use resources, reduce waste, avoid duplication of functions. Risk assessment of some activities, reducing the company's risk exposure.Research design and information source:: 1700There are differences between internal audit and external audit function do?If there are no internal audit of the company will be affected?Internal audit should retain relative independence?Analysis and results: 2200There are differences between internal audit and external audit function do? External audit in accordance with the company law of the country on a number of corporate finance and evaluate the authenticity of numbers, to prove that the company's financial statements are true and fair. External audit focuses on testing and audit of the financial figures, companies risk in trading is not the primary task of the external audit. This audit because it is one of the members of the company's internal, so the company's rules and regulations, business processes, the operating system, and more in-depth understanding of the financial system. Internal Audit Department staff frequently contact the company and get all kinds of data, internal auditors will not only complete external audit work and audit can be carried out more widely, more in-depth. Strengthened internal control helps reduce company risk, while external audit to reduce the workload, shorten audit time, reduce audit costs. Internal audit during the system design phase to propose effective recommendations will be incorporated into the system of internal control procedures and system development, System testing, system operation and system evaluation of active participation in the process, allowing the system to further improve, and improve system reliability, minimize risk and reduce cost in the late. A good internal control system not only can reduce the risk, can also reduce the risk of audit. And external auditors belongs to nature, and minimal participation in the system's development.If there are no internal audit of the company will be affected? In the absence of internal audit will not make the company come to a halt, but the wealth created by the company is white without internal control loss. As the waste of resources, duplication of data, fraud may appear, directly against the interests of the company.In order to avoid and prevent the occurrence of such things, is the need for internal audit and the establishment of the internal audit is one of the most efficient, most effective and most economic way. This is for the company to set up a firewall, by internal auditors, professional review and recommendations, Board of Directors and the management of the company can focus on some of the policies and issues that affect long-term development and the interests of the company, and less worried about internal problems.Internal audit should retain relative independence?The internal audit department, relative independence is necessary, how to maintain this relative independence, in addition to personal qualities and professional integrity of Internal Auditors, but need top attaches to the internal audit Department of the company. According to the organizational structure of the company in many countries shows that internal audit's position will directly affect its independence, according to the actual size of the enterprise and its work, such as internal audit under the Board can best play its independence. Adhere to the principle of the relative independence of the internal audit, in order to guarantee effective management control techniques and able to play its fundamental role and enable internal audit to make an objective and fair evaluation of the conclusions.Conclusion: 700The role of internal auditAnd international standard defines the identity of the internal audit, evaluation and internal audit has helped play a role in the process of improving governance.国际标准作出具体评估和提出建议的参考:促进适当的道德和价值观在本组织内确保有效的绩效管理和问责制风险和控制信息交流董事会、 外部和内部审计员和管理，协调和沟通他们做些什么内部审计章程 》 应参考的内部审计工作的范围，这应该包括公司治理活动和过程。內部審計工作的功能從來沒停止過，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反思：：５００

結果 (英文) 2:

The role of audit in corporate governance Information :: 500 :: 100 goals and objectives of the company's development as human growth, as will experience growth, development, stable and recession. In the growth process will inevitably produce unexpected. If the company is sick how to do? See what the doctor? The answer is: to find a company doctor - Internal Audit. Internal audit is like a company's internal physician, is not healthy for the company to find out the internal, dishonesty, and deviate from the normal behavior is not company policy. Like a surgeon, by presenting some effective suggestions mining operations, the company move surgery, poor cut-away portion, more like a health care practitioner for the company to make some prevention methods to reduce the risk of infection and injuries before they occur. So the company set up an audit committee leadership of internal audit, and further play a role, through internal audit, not only to diagnose the cause, put forward a sound corporate governance structure, strengthen the operator's audit and improve audit quality and broaden audit coverage, improve internal auditors prime number and other countermeasures. You can also make effective recommendations to help companies smooth transition. Literature Review :: 2200 corporate governance and internal audit has a significant relationship: What is corporate governance? Definition of Corporate Governance Association, including at the international standard is: a combination of processes and structures of governance by the board to inform, direct management and supervision, organization of activities to achieve its 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. Internal audit stakeholders expect recent events have underscored the key role of director in promoting good corporate governance. In particular, the effectiveness of Parliament charged with ultimate responsibility for their organization's internal control system. These events highlight the critical role of internal audit can play in the effectiveness of the audit committee to ensure proper oversight of internal controls and corporate governance. How to organize design principles and practices of effective governance of different sizes, complexity and lifecycle mature organization, its stakeholders and cultural structures or legal requirements. Head of internal audit with the Board and management team should, at an appropriate time to determine how to govern should be defined for the purpose and extent of internal audit and internal audit to ensure that the Internal Audit Charter and meet "required for the desired operating consultants. People listen to accounts audit comes from the Latin term "Auditus". In ancient Rome, the use of "hearing the account, see" approach, ie an accounting officer with the recording of another person in order to verbally verify the means of checking to prevent persons responsible for financial fraud. IIA of the United States Congress comments on the "Sarbanes-Oxley Act" the statement made ​​in April 2002, the four cornerstones of corporate governance, internal audit, external audit, the Board of Directors and senior management. Formal internal audit and external audit together put on the effective height of corporate governance, and corporate governance issues is regarded as an essential component. Greatly emphasized the important position and role in corporate governance activities of the audit function. Institute of Internal Auditors say (IIA) was founded in 1944 in the US by 25 internal auditors, the development has had more than 70,000 members of the international professional organization. Internal audit is one is to improve the overall effectiveness of the company's one to ask the Ministry, according to the request of the Board, to review and monitor the whole company. In addition to internal company through internal audits outside, also exposed the company's central infrastructure, such as risk management, legal category, Human Resources and Finance Department and so on department. Wo audit by the expertise of the professional rules of auditors to ensure that the company's goals in the process, try to avoid leakage of control, out of control, no control of the situation. Internal audit work not only on the financial audit of the company in the course of the audit oversight, to propose effective recommendations, so that the company can make use of resources, reduce waste and avoid repeat function. Risk assessment for some activities, reducing the company's exposure to risk. Study design and information source :: 1700 internal audit and external audit functions in there a difference? If there is no internal audit of the company will be affected? How internal audit should be maintained relative independence? Analysis and Results :: 2200 internal audit and external audit functions in there a difference? External audit in accordance with the Companies Act to evaluate some of the country's financial and corporate figures authenticity to prove that the company's financial statements are true and fair. Therefore external audit focuses on the financial figures of testing and auditing, the primary task as for the company's risk in operations is not an external audit. Within this audit, because it is one of the internal member of the company, so the company rules, business processes, operating systems, financial systems are more in-depth understanding. Internal auditors will often pick solution departments across the company, get a variety of information, therefore, not only to complete the internal auditors and external auditing work, but also to carry out the audit work more widely and more deeply. Strengthen internal controls can help reduce the power of the company's risk, while helping to reduce the workload of the external audit, the audit shorten time and reduce audit costs. Internal audit can be made ​​in the system design stage effective recommendations will be incorporated into the system of internal control procedures, and to actively participate in the process of system development, system testing, system operation and system assessment, to further improve the system, improve system reliability , reduce risk and reduce late fees. Good internal control system can not only reduce the risk of the enterprise, it can also reduce the risk of audit. The external audit is conducted afterwards nature, rarely involved in the development of the system. If there is no internal audit of the company will be affected? In the absence of an internal audit of the company will not come to a halt, but the wealth created by the company, but because fewer internal controls and white drain. Such as waste of resources, information repeated, fraud, etc. are likely to occur, a direct blow to the interests of the company. In order to avoid and prevent more from happening, the need for internal audit, establish an internal audit was one of the most efficient, most effective and most economical method. This is for companies to set up a firewall, by internal auditors to professional audit and recommendations, the Board of Directors and management can focus on strategic issues and affect the company's long-term development and interests, and to reduce the fear of other internal issues. How internal audit should be maintained relative independence? Internal audit department, relative independence is necessary, how to maintain this relative independence, in addition to personal qualities and personal and professional integrity of the Internal Auditor, the more high-level attention to the needs of the company's internal audit department. According to many countries show the company's organizational structure, the position of the internal audit department will set up a direct impact on their independence, according to the actual size of their working needs of enterprises, such as the Internal Audit Board under the door, the best play its independence nature. Adhere to the principle of the relative independence of the internal audit is to ensure the effective management and control techniques to play its fundamental role of internal audit to make an objective and impartial evaluation findings. CONCLUSION :: 700 internal audit function to the internal audit and international standards define identity, internal audit has a role in the evaluation and help improve the governance process play. International standards make specific reference to the assessment and recommendations: the promotion of appropriate ethics and values ​​within the organization to ensure effective performance management and accountability for risk and control information exchange board of directors, external and internal auditors and management, coordination and communication they do What "should refer to a range of internal audit Internal Audit Charter, which should include corporate governance activities and processes. Function of internal audit work has never stopped, and the functions of internal audit of the purpose and methods can produce 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. We recommend :: 800 :: 500 Reflections

結果 (英文) 3:

audit in corporate governance role

is introduced:: 500



aims and objectives:: 100
company's development, such as the growth, will experience growth period, development period, stable period and recession period. In the process of growth will inevitably produce an accident. What if the company is sick? See what the doctor? The answer is: find the company's doctor - internal audit.

internal audit as a company's internal doctors, for the company to find internal health, dishonest, is not normal and deviate from the behavior of company policy. Like a surgeon, through the proposed some effective suggestions and adopt an action, for the company to surgery. Trim off the bad part.More like a health care practitioner, for the company to put forward some measures for the prevention and reduce the risk of infection, and traumatic injury, nip in the bud.
so companies to build the internal audit of the audit committee leadership, to further play the role, through the internal audit can not only etiological diagnosis, put forward to improve the corporate governance structure, strengthen the operators of audit, improve audit quality, broaden the coverage of the audit, improve internal audit staff prime countermeasures. Can also make effective recommendations to help companies smooth transition. Literature review::



2200
corporate governance and internal audit have significant relationship:
what is corporate governance?

Corporate Governance Association definition, including in the international standard is:

governance according to the process and structure by the board of directors will to inform and direct management and supervision, organization to achieve its goal of activity. 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 to make it effective, to supervise and manage the business and to report to the shareholders. The act of the board of directors shall be subject to the provisions of laws, regulations and general meeting of shareholders, so the board of directors of the company will do what and how to set the value of the company and the company's daily operations management. Internal audit



stakeholders expect the recent events have emphasized the director in the key role in promoting good corporate governance. In particular, the Council is charged with the ultimate responsibility of the effectiveness of the internal control system for their organization. These events highlight the key role,The internal audit can play the effectiveness of the audit committee in ensuring the proper supervision of internal control and corporate governance.

how to organize the design and practice of effective governance principles of different size, complexity and life cycle of mature tissue and the interests of the stakeholders structure or legal and cultural requirements.

internal audit responsible person should be with the board of directors and management team, in appropriate time to determine how governance should be defined for the internal audit of the purpose and extent and internal audit assurance and meet on the work of the internal audit charter required the consultant's expectations. From Latin to "audit

Auditus account the noun". In ancient Rome,Adopted the method of "hearing the bill", that is, the record of an accounting personnel and the other personnel to check the method of oral verification, to prevent the personnel responsible for financial fraud. In April 2002, IIA proposed the U.S. Congress on the "Act Sarbanes-Oxley" comments, the four cornerstone of corporate governance for internal audit, external audit, the board of directors and senior management. Formal internal audit and external audit together with the effective height of corporate governance, and as an essential part of corporate governance issues. Greatly emphasize the important position and function of corporate governance in audit function.