4.2 组织模式不合理 国内外内部审计机构设置模式主要有三种：董事会主

4.2 组织模式不合理

国内外内部审计机构设置模式主要有三种：董事会主导的内部审计机构、隶属于监事会的内部审计机构、由总经理主导的内部审计机构。我国《公司法》规定：“公司治理结构由股东会、董事会、监事会组成。”但实证研究结果表明，多数企业的股东会、董事会和监事会并未有效履行其法定职责。究其原因，除了股权结构不合理、大股东一股独大、股东会流于形式之外，董事会与最高管理当局成员重合、“内部人控制”现象严重，由于监事会功能非常有限、董事会独立性差，不少企业的监事会甚至董事会都较少利用甚至

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没有利用内部审计这个手段开展公司治理活动。内部审计由财务部门、纪检监察部门等中层管理者领导的定位模式，虽然有利于审计做出的财务方面问题能及时解决，但这种模式下的内审领导层次最低，从而内部审计部门的地位最低，使得内审工作成效最低。在总经理授权内部审计模式下，总经理对内部审计组织设置需求不足，内部审计部门虽然拥有较大的行政权力，但是对高层管理者、决策层的约束力有限。内部审计机构由总经理直接负责，内部审计人员既受经营者领导，又受聘、受雇于经营者，内部审计人员的薪酬、奖励、升迁均受制于经营者，不可避免地为经营者意志所左右。我国监事会权利有限，隶属于监事会内部审计部门往往形同虚设，无法充分发挥在改进企业经营管理和增加价值方面的作用。

4.3 内部审计范围狭窄

我国内部审计人员往往以“侦察者”身份开展审计活动，随着企业生产规模、经营领域的拓展，企业所面临的风险也更加多元化、复杂化。传统的以财务审计和其它以会计资料为基础的内部审计已经不能满足企业经营的发展与内在需求，由于公司治理对内部审计的影响，内部审计的目标、职能均发生了相应变化，内部审计不再是单纯的财务指标分析，而应与经营管理密切结合起来，延伸至内部控制、公司管理、风险管理等多方面，发挥其咨询服务的功能。

4.4 内部审计观念和审计方法落后

在我国，不少企业过于专注于审计的鉴证功能，视野不够开阔，往往忽视了审计与企业宏观局面的相互关系，将审计目标与企业经营目标割裂开来。此外，当今企业内部审计仍然处于账项的基础审计工作逐渐制度导向审计的过渡时期，在技术方法上还不够先进。工欲善其事，必先利其器。信息技术
的快速发展与变革和网络的普及，要求内部审计能够与时俱进，而不是停留在传统的手工测试阶段。

結果 (英文) 1:

4.2 organizational model is not reasonable Settings mode there are three main types of internal audit institutions at home and abroad: leading internal audit institution, affiliated to the Board of supervisors of the Board of Directors of internal audit bodies, led by the General Manager of internal audit. The Act provides that: "corporate governance structure made up of shareholders, Board of Directors and Board of supervisors. "But the empirical results show that most of the shareholders ' meeting, Board of Directors and the Board of supervisors has not effectively carry out its statutory responsibilities. The reason, in addition to the ownership structure is not reasonable and large shareholders other than one big share alone, shareholders will become a mere formality, coinciding with the members of the Supreme authority of the Board, "internal control" is serious, due to poor function is very limited, Board independence the Board of supervisors, many Supervisory Board Board of Directors even less use, even 8 This means without the use of internal audit corporate governance activities. Internal audits by the financial sector, discipline inspection and supervision departments led by middle managers, such as positioning mode, although beneficial to audit the financial aspects can be resolved in a timely manner, but the lowest leadership level in this mode, so as to the status of the internal audit department the lowest minimum internal audit effectiveness. General Manager of internal auditing mode, General Manager of internal audit organizations set the demand, although internal audit departments have greater administrative power, but binding to high-level managers, policy makers are limited. Bodies directly responsible for internal audit, internal audit staff is led by the operator, and also employed, employed by the operator, internal audit personnel compensation, rewards, promotions are subject to operator, inevitably for the operator about wills. Limited rights of China's Board of supervisors, is part of the internal audit Department of the Supervisory Board are often useless, unable to give full play to role of improved management and increased value. 4.3 internal audit narrow Our internal auditors often use "Scouter" capacity audit, with production scale of enterprises, business development, business risk is more diverse and complex. Traditional of to financial audit and other to accounting information for based of internal audit has cannot meet enterprise business of development and inner needs, due to company governance on internal audit of effect, internal audit of target, and functions are occurred has corresponding changes, internal audit no longer is simple of financial index analysis, and should and business management close combined up, extends to internal control, and company management, and risk management, many, play its advisory service of function. 4.4 internal audit concepts and audit methods In China, many companies are too focused on audit verification function, vision is not open enough, tend to ignore the macro situation of audit and enterprise relationships, will be separated from audit objectives and business goals. In addition, internal auditing today is still in the account system of auditing work-oriented audit period of technical methods are not advanced enough. 工欲善其事, its prerequisite. Information technologyThe rapid development and change and the popularity of the network, and internal audit are required to keep pace with, rather than stay in a traditional manual testing phase.

結果 (英文) 2:

4.2 Organizational Model unreasonable domestic and foreign internal audit setting mode there are three: the board of directors led by internal audit, internal audit organization affiliated with the Board of Supervisors, led by the general manager of the internal audit. China's "Company Law" states: "Corporate Governance by the shareholders, board of directors, board of supervisors composed." But the empirical results show that the majority of enterprises of shareholders, board of directors and board of supervisors not effectively carry out its statutory duties. The reason, in addition to the equity structure is irrational, the largest shareholder dominance, outside shareholders will be a mere formality, coinciding with the highest authorities of the Board members, "internal control" is serious, very limited due to the board of supervisors, board independence difference the Supervisory Board of many companies are less used or even 8 did not use this means to carry out an internal audit of corporate governance activities. Internal audit by the finance department, discipline inspection and supervision departments and other middle managers leadership positioning mode, although in favor of the financial aspects of the problem can be solved to make the audit, but audit leadership lowest level in this mode, so the status of the internal audit department minimum, so the effectiveness of the internal audit work to a minimum. The general manager of authorized internal audit model, the general manager of the internal audit organization set up to lack of demand, the internal audit department, though they have greater executive powers, but senior managers, binding decision-making is limited. Internal audit by the General Manager is directly responsible for the internal audit staff is well received by operators of leadership, and employed, employed by operators, internal audit staff salary, bonus, promotion are subject to the operator, the operator will inevitably as the about. Limited right of supervisory and belongs to the Supervisory Board internal audit department is often non-existent, it can not fully play its role in improving business management and increase the value of respect. 4.3 Internal Audit narrow range of internal auditors tend to "scout" status to carry out audit activities, with the expansion of the production scale of enterprises, operating in the field of risk faced by enterprises are more diversified and complicated. In traditional financial audit and other accounting information based internal audit has been unable to meet the internal demand and the development of business, due to the impact of the internal audit corporate governance, internal audit objectives, functions corresponding changes have occurred, no internal audit then a simple financial indicators, but should be closely linked with the management, extend to internal controls, corporate governance, risk management and other aspects, functions of its consulting services. 4.4 Internal audit and audit methodology behind the concept in our country, many companies are too focused on the forensic audit function, vision broad enough, tend to ignore the relationship between audit and corporate macro situation, the audit objectives and business goals separated. In addition, today's internal audit is still in the transitional period on the basis of accounts audit system gradually oriented audit, is not enough on advanced technology and methods. We must first of its profits. IT development and popularization of rapid change and networks capable of advancing the internal audit requirements, rather than stay in the traditional manual testing phase.

結果 (英文) 3:

There are three main types of the
4.2 organization model: the internal audit institution, the internal audit organization and the internal audit organization which is dominated by the general manager. China's "company law" provides that: "corporate governance structure from the shareholders, the board of directors, the board of supervisors." But the empirical results show that the majority of the shareholders, the board of directors and the board of supervisors did not effectively fulfill their statutory duties. Investigate its reason, in addition to the structure of the ownership structure is irrational, the largest shareholder of a large shareholder, shareholders will become a mere formality, the board of directors and the top management of the top management,"Insider control" phenomenon is serious, due to the board of supervisors is very limited, the independence of the board of directors is poor, the supervisors of a lot of enterprises will be even the board of directors are less use even

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without using the method of internal audit the company's governance activities. Internal audit by the financial sector, discipline inspection and supervision departments and other middle managers to lead the positioning mode, although the financial aspects of the audit can be resolved in time, but the internal audit leadership in this mode is the lowest, so that the internal audit department's status is the lowest, so that the internal audit work with the lowest. In the general manager of the internal audit mode,The general manager of the internal audit organization to set up demand, the internal audit department although has a larger administrative power, but the senior management, the decision-making layer of limited binding. The internal audit organization is directly responsible by the general manager, the internal audit staff is not only under the leadership of the operators, but also the staff and the employees. Our supervisor will limited rights, belonging to the board of supervisors of internal audit departments are often non-existent, unable to give full play to improve enterprise management and increase the value of the.

4.3 internal audit scope is narrow
In our country, the internal audit staff often carry out audit activities in the identity of the "scout". As the scale of the enterprise production and the development of the business field, the risk faced by enterprises is more diversified and complex. Based on financial audit and other accounting information, internal audit has been unable to meet the needs of enterprise management. Because of the impact of corporate governance on internal audit, internal audit objectives and functions have changed, internal audit is no longer a single pure financial indicators analysis, and should be closely integrated with the management, extended to internal control, corporate governance, risk management and other aspects,Function of its advisory services.

4.4 internal concept of audit and audit methods backward

in our country, many enterprises too much attention in the audit of the audit function, the vision is not quite open tend to overlook the relationship between audit and enterprise macroeconomic situation, the audit objectives and business goals is separated. In addition, the current enterprise internal audit is still in the basic audit of the accounts of the audit work gradually system oriented audit of the transition period, the technology is not advanced. Sharp tools make good work The rapid development of information technology and the popularization of the network, the requirements of the internal audit can keep pace with the times,Instead of staying in the traditional manual testing phase.