在中国和英国的内部审计制度的比较，许多主要国家和地区，内部审计和民间审

在中国和英国的内部审计制度的比较，许多主要国家和地区，内部审计和民间审计，政府审计已成为社会和经济审计活动的重要组成部分。内部审计的性质被分成两大类，就是，生产数据的所有权和管理权的管理之间的关系。2000年，“职业道德”，许多研究的基础上，“实质性标准”，有“责任”内部审计人员的国际学院，并提出：“内部审计是一种独立，客观的保证和咨询活动，其目的是为了保值增值，提高组织的管理，通过该系统，评价和改进风险管理，控制和管理流程的有效性，并帮助企业实现其目标。“ 中国和英国不同的社会和政治经济制度，因此交易的内容和组织形式等。内部审计，因为11代和内部审计的发展在英国- 12世纪有一个行平均每年是举行1 - 4次会议，议事内容，包括选举董事及核数师。理事会是协会的执行机构，它必须始终调用公会账户提交给审计人员review.The审计人员审查的重点是应对诚信，可靠的经济和运营方面，担任董事会董事董事。英国现代内部审计发展于1948年，并在20世纪40年代在英国建立了内部审计人员在伦敦的国际协会的一个分支。该协会的成立极大地推动了内部审计的发展，在英国，1991年2月，有超过3名。相比之下，虽然中国的内部审计起步晚，但发展速度非常快。在此之前建立中国国家审计署，中国国务院于1983年7月下发文件，建立和完善内部审计问题。中国国务院颁布的“暂行规定审计工作”，在8月29日，1985年在同年12月5日，审计署发布了一些关于内部审计工作的规定，这是法律依据，为中国开展内部审计。1987年7月，中国国务院和国务院的办公室办公厅转发关于加强内部审计工作，从而大大加快了内部审计机构的形成速度审计署的报告。1994年，中国颁布了“中华人民共和国中国审计法”，以法律的形式内部审计可以肯定，它的法律地位。1995年，审计署发布了“关于内部审计工作”，内部审计提出了进一步的具体规定。截至1999年底，中国共建立了超过900的内部审计机构，包括由地区，部门和企事业单位的较为完整的内部审计制度的形成。中国和英国不同的理由设立内部审计部门，内部审计发展的初始阶段，是国家的要求，为企业建立了审计制度，内部审计的作用也逐渐认识到，企业从被动状态到活动状态。与此相反，在过去的25％年来，英国的内部审计部门有30多年的历史，以及动机和原因，建立了内部审计部门的主要来自政府的要求。此外，审计委员会的董事和外部审计要求的电路板也有重要的影响。有在该公司的内部审计的形式，三种形式的内部审计：是建立在公司与盟市规划和社会力量开展审计的审计机构。这三种形式各有各的优点和缺点，但是，公司的内部审计机构审计的主要优点是：以确保审计人员对组织的忠诚度，并保持组织和利益相关者的利益，熟悉组织的目标和需求，等等。虽然联合审计反映了内部审计机构的独立性，它在忠诚和保密方面的问题。为了有效开展内部审计工作，英国也对各类人才的责任，这些责任包括：内审员或岗位职责经理，内审员的责任，合同审计师的责任，等等。由于中国的在本单位的内部审计部门，该部门的负责人，负责领导，并给出了内部审计部门的较高位置，但主要负责人是不是一个很具体的概念，因此，在内部实践审计机关成立了各种形式。1，负责审计委员会。很多企业都有审计委员会，审计委员会是企业内部审计工作的最高决策机构，负责审计工作规章制度的发展，审计的年度审计计划，对重要审计事项的决定等。这是一种内部审计组织形式的领导集体。一些大型企业和企业集团在中国采取这种形式。2，负责董事会或董事会。内部审计部门主管和报告的董事会以公司董事会的领导下。这种形式有一个更独立的天性，所以大部分的股份制企业采用。3，负责总经理。内部审计-部只能从事日常内部审计工作，以及缺乏一个强势地位的经济责任和管理行为的总经理，并保持较强的独立性。中国内部审计的地位是建立法律法规，上级组织的地位，内部审计的独立性越强，内部审计在中国的组织是不同的，是内部审计发展的过程中，这种差异主要是涉及到社会和经济制度。在英国，大约有三分之一的企业的内部审计部门的等级作为首席执行官和的董事长等管理报告，当企业营业收入规模是较大的，更大的内部审计报告对象的差异，许多企业将其视为企业管理咨询内部审计，它具有公司治理的功能。审计计划在内部审计部门将各部门征求意见，并将工作的审计准则，三季度公司和内部审计与外部审计之间的密切的业务关系外，三，内部审计的内容的内容在英国内部审计主要包括：1，企业审计，其目标是确保管理体系的有效运行。其中包括：内部控制的广度和深度是适当的，成本是否有效，是否合理使用的内部控制。细节是：公司计划，资金成本，现金管理，人力资源管理和证券交易所。公司审计是在英国内部审计的重要业务。2，金融安全审计。其主要目的是，保证了企业的资源得到充分的保护和控制。其内容包括：资产的确认和一致性测试，债务审计，流动负债的审计，长期负债及或有负债的审计等。3，管理审计，英国的经济，效率，整个业务流程的业务审核和审计的有效性。经济投资效率的标准的一个措施是在输入和输出之间的关系的测量值：效果是测量输出的标准。还有一个对系统评估，并按照，合同审核，信息管理审计和计算机安全审计。这表明，英国的内部审计的领域非常广泛和全面。在中国内部审计的内容包括：1，财务收支审计。其目的是为了规范金融活动，合法性由会计记录和报告中提供的信息和真实性和可靠性。其内容包括：会计信息的审查真实和正确的经济信息，检查安全，财产和资金的完整性：检查适用的，有效的，完善的会计控制：检查的法律和经济合理，经济合同，财政收入和支出。2，经济效益审计。它指的是该项目的试验的选择进行评估，并评价其经济效益水平，提供的措施和措施，提高项目的经济效益。内容包括：内部控制制度进行检查和评估适用于企业，健全，有效; 检查，评价和监督各部门，各部门要各司其职，各负其责，提高效率，实现目标; 提供反馈信息，为企业领导者提供咨询和帮助企业决策。一些企业在中国的内部审计部门还开展了经济责任的一种独特形式

結果 (英文) 2:

Comparison of internal audit system in China and the United Kingdom, many major countries and regions, internal audit and civil audit, government audit has become an important part of social and economic audit activities. The nature of the internal audit is divided into two categories, that is, the relationship between management ownership and management of production data between. In 2000, the "professional ethics", the basis of many studies, "substantive standards", the "responsibility" of the International Institute of Internal Auditors, and proposed: "Internal auditing is an independent, objective assurance and consulting activity The purpose is to increase the value and improve the management of the organization, through the system, to evaluate and improve the effectiveness of risk management, control, and management processes, and help companies achieve their goals. "different social and political and economic system in China and the UK, so the business the content and form of organization. Internal audit, since 11 generations and the development of internal audit in United Kingdom - 12th century there is a line averaged 1 is held every year - the 4th meeting, procedure of content, including the election of directors and auditors. The Council is an association of the executive body, it must always call the guild accounts submitted to the auditors focused review.The auditors review is to deal with honest, reliable economic and operational aspects, as the Board of Directors. British modern internal audit in 1948, and in the 1940s in the United Kingdom established a branch of internal auditors in the International Association of London. The establishment of the association has greatly promoted the development of internal audit in the UK, in February 1991, there are more than three. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's National Audit Office, China's State Council in July 1983 issued a document, establish and improve internal audit issues. China's State Council promulgated the "Provisional Regulations on the audit work" in the August 29, 1985 in the same year on December 5, the Audit Commission released a number of provisions on internal audit work, which is the legal basis for China to carry out internal audits. July 1987, China's State Council and the General Office of the State Council's Office forwarded on strengthening internal audit, thus greatly accelerating the rate of formation of the internal audit report of the audit. In 1994, China promulgated the "People's Republic of China China Audit", in the form of internal legal audit to be sure, its legal status. In 1995, the Audit Commission issued an "internal audit", internal audit raises further specific provisions. By the end of 1999, China had established more than 900 internal auditors, including the formation of the relatively complete system of internal audit areas, departments and enterprises of. China and Britain set up for different reasons internal audit department, the initial stage of development of internal audit, the national requirements for enterprises to establish an audit system, the internal audit function to also come to realize that business from a passive state to an active state. In contrast, 25 percent in the past year, Britain's internal audit department has 30 years of history, as well as the motives and reasons for, the establishment of a major request from the government's internal audit department. In addition, the Board of Directors and external audit requirements of the board also has an important impact. There are in the company's internal audit form, three forms of internal audit: is built on the company and the Union City planning and social forces to carry out the audit of audit institutions. These three forms each have their own advantages and disadvantages, but the main advantage of the company's internal audit agency audit is: to ensure that the audit staff loyalty to the organization, and to maintain the interests of organizations and stakeholders familiar with the organization's goals and requirements, and so on. Although the joint audit reflects the independence of internal audit, it is the issue of loyalty and confidentiality. In order to effectively carry out the internal audit work, for all kinds of talents Britain responsibilities that include: auditor or manager job responsibilities, responsibilities of internal auditors, the contract auditor responsibility, and so on. As China's internal audit department in the unit, the head of the department responsible for leading and gives a higher position of the internal audit department, but the main person in charge is not a very specific concept, therefore, internal audit practice authorities set up various forms. 1, responsible for the Audit Committee. Many companies have the Audit Committee, the Audit Committee is the highest decision making body of internal audit work, responsible for auditing the development of rules and regulations, the annual audit plan audit on important decisions and other audit matters. This is leading an internal audit collective form of organization. Some large enterprises and enterprise groups in China to take this form. 2, responsible for the board of directors or board of directors. Board of directors and the internal audit department reports to the company under the leadership of the board. This form has a more independent nature, so most of the joint-stock enterprises to adopt. 3, responsible for the general manager. Internal audit - internal audit unit can only engage in daily work, as well as the lack of a strong position of general manager of financial responsibility and management behavior, and to maintain a strong independence. China is to establish the status of internal audit laws and regulations, the status of the parent organization, the stronger independence of internal audit, internal audit organization in China is different, the internal audit process of development, this difference is mainly related to the social and economic system. In Britain, about one-third of the company's internal audit department, as chief executive officer and chairman grade management report, when the company revenue size is larger, a larger difference object internal audit reports, many enterprise management consulting it as an internal audit, which has the function of corporate governance. Contents of the audit plans the internal audit department will seek the views of various departments, a close business relationship outside auditing standards and work, in the third quarter the company and between internal audit and external audit, the three internal audit content in internal audit major UK including: 1, corporate audit, its objective is to ensure the effective operation of management systems. These include: the breadth and depth of internal controls are appropriate, cost is valid, whether the rational use of internal control. Details are: the company plans, the cost of capital, cash management, human resources management and the stock exchange. Audit is an important business in the UK internal audit. 2, financial security audit. Its main purpose is to ensure that the enterprise's resources are fully protected and controlled. Its contents include: recognition of assets and compliance testing, debt audit, audit of current liabilities, long-term liabilities and contingent liabilities of the audit. 3, business review and audit of the effectiveness of the management audit, the UK economy, efficiency, and overall business process. A standard measure of economic efficiency of investment is in the relationship between the measured values ​​between the input and output: the effect is the standard measure of the output. There is a system evaluation, and in accordance with, the contract audit, information management and computer security auditing audit. This indicates that the field of internal audit of the UK very broad and comprehensive. Internal audit in China include: 1, the auditing. Its purpose is to regulate financial activities, information and authenticity and reliability of legitimacy provided by the accounting records and reports. Its contents include: review of the accounting information true and correct financial information, integrity checking safety, property and capital: Check applicable, effective, and improve the accounting control: legal and economic reasonable inspection, the economy contracts, revenue and expenditure. 2, economic auditing. It refers to the selection trials for the project to assess and evaluate the economic level, measures and measures to provide and improve the economic efficiency of the project. Contents include: internal control systems are reviewed and assessed for the enterprise, sound and effective; inspection, evaluation and supervision of various departments, each department must fulfill their duties, increase efficiency and achieve goals; provide feedback for business leaders to provide advice and assistance to business decisions. Some enterprises in China's internal audit department also carried out a unique form of economic responsibility

結果 (英文) 3:

In China and the United Kingdom, the comparison of the internal audit system, many major countries and regions, internal audit and civil audit, government audit has become an important part of the social and economic audit activities. The nature of the internal audit is divided into two categories, that is, the relationship between ownership and management of production data. In 2000, "professional ethics", based on a number of studies, "substantive standards", there is "responsibility" of the internal audit staff of the International Institute, and proposed: "internal audit is an independent, objective assurance and consulting activities, its purpose is to preserve and increase the value of the management, through the system,Evaluate and improve the effectiveness of risk management, control and management processes, and help companies achieve their goals. "China and the United Kingdom different social and political and economic system, so the content and organization of transactions, etc.. Internal audit, because the development of the 11 generation and internal audit in the UK - twelfth Century has an average annual average of 1 - 4 meetings, the proceedings, including the election of directors and auditors. The Council is the executive body of the association, it must always call the public accounts submitted to the auditor review.The audit staff to review the focus is to deal with good faith, reliable economic and operational aspects, served as director of the board of directors.British modern internal audit development in 1948, and in 1940s in the United Kingdom established a branch of the International Association of internal auditors in london. The establishment of the association has greatly promoted the development of internal audit in the UK, in February 1991, there are more than 3. In contrast, although China's internal audit started late, but the development speed is very fast. Prior to the establishment of China's National Audit Office, the State Council, China's cabinet in July 1983 and issued a document, establish and improve the internal audit problems. China State Council promulgated the "Interim Provisions of audit work", in August 29th, 1985 in the same year in December 5th,The Audit Commission issued a number of provisions on internal audit work, which is the legal basis for China to carry out internal audit. July 1987, the Chinese State Council and the office of the office of the State Council transmitted on the strengthening of the internal audit work, thus greatly accelerating the formation of the internal audit agency of the Department of audit report. In 1994, China promulgated the law of the people's Republic of China Audit Law, in the form of law internal audit can be sure that it's legal status. In 1995, the Audit Commission issued a "internal audit work", the internal audit of the further specific provisions. As of the end of 1999,China has established more than 900 internal audit institutions, including the formation of a relatively complete internal audit system by the region, the Department and the enterprises and institutions. China and Britain have different reasons to set up the internal audit department, the initial stage of the development of internal audit, is the national requirements for enterprises to establish the audit system, the role of internal audit is gradually recognized, the enterprise from the passive state to active state. In contrast, in the past 25% years, the United Kingdom's internal audit department has 30 years of history, as well as the motivation and reasons, the establishment of internal audit departments of the main requirements of the government. In addition,Board of directors and external audit requirements of the board also have an important impact on the board. In the form of internal audit of the company, three forms of internal audit: audit institutions established in the company and the Union City Planning and social forces to carry out audit. These three forms each have their own advantages and disadvantages. However, the main advantage of the company's internal audit is to ensure that the auditor's loyalty to the organization, and to maintain the interests of the organization and the interests of stakeholders, familiar with the organization's objectives and needs, and so on. Although the joint audit reflects the independence of the internal audit organization, it is a problem of loyalty and confidentiality.In order to effectively carry out internal audit work, the United Kingdom also to all kinds of talents, the responsibility of these responsibilities include: internal auditor or job manager, internal auditor's responsibility, contract auditor's responsibility, etc.. Because of China's internal audit departments in this unit, the Department's responsible person, responsible leadership, and give a higher position of the internal audit department, but the main person in charge is not a very specific concept, therefore, in the internal practice of audit institutions to set up various forms. 1, responsible for the audit committee. A lot of enterprises have the audit committee, the audit committee is the enterprise internal audit work of the highest decision-making body,To be responsible for the development of audit work rules and regulations, the audit of the annual audit plan, the decision of the important audit matters, etc.. This is a kind of internal audit organization form of collective leadership. Some large enterprises and enterprise groups take this form in china. 2, responsible for the board of directors or the board of directors. Under the leadership of the board of directors of the board of directors of the internal audit department. This form has a more independent nature, so most of the joint-stock enterprises to adopt. 3, responsible for general manager. The internal audit department can only engage in daily internal audit work, and the lack of a strong position of economic responsibility and management behavior of the general manager,And maintain a strong independence. The status of internal audit in China is the establishment of laws and regulations, the status of the higher organization, the independence of internal audit, internal audit in China is different, and the process of internal audit development, this difference is mainly related to social and economic system. In Britain, about 1/3 of the internal audit department of the enterprise as CEO and chairman of the board of directors and other management reports, when the size of business income is larger, the larger the difference between the internal audit report object, many enterprises will be considered as the internal audit of enterprise management consulting, it has the function of corporate governance.Audit plan in the internal audit department will seek advice from various departments, and the work of the audit criteria, the three quarter of the company and the close business relationship between internal audit and external audit, the contents of internal audit in the United Kingdom internal audit mainly include: 1, corporate audit, its goal is to ensure the effective operation of the management system. Which include: the breadth and depth of the internal control is appropriate, whether the cost is effective and reasonable use of internal control. Details are: corporate planning, financial costs, cash management, human resource management and stock exchange. Company audit is an important business in the UK internal audit. TwoFinancial security audit. Its main purpose is to ensure that the enterprise's resources are fully protected and control. Its contents include: confirmation of assets and conformance testing, debt audit, audit of current liabilities, long-term liabilities and contingent liabilities. 3, management audit, the United Kingdom's economy, efficiency, the business process of the entire business process audit and audit effectiveness. The standard of economic investment efficiency is a measure of the relationship between the input and the output value: the effect is the measurement of the output of the standard. There is also a systematic assessment, and in accordance with the contract audit, information management audit and computer security audit. This indicates,The field of internal audit in the United Kingdom is very extensive and comprehensive. The contents of internal audit in China include: 1, the financial revenue and expenditure audit. Its purpose is to regulate the financial activities, the legality of the accounting records and reports provided by the information and authenticity and reliability. Its contents include: the review of accounting information true and correct economic information, check the integrity of safety, property and funding: check the applicable, effective, perfect accounting control: inspection of the legal and economic reasonable, economic contracts, financial income and expenses. 2, economic benefit audit. It refers to the choice of the test of the project to be evaluated, and to evaluate the level of its economic benefits,Provide measures and measures to improve the economic benefits of the project. Contents include: internal control system are examined and evaluated the applicable to the enterprise, sound and effective; inspection, evaluation and supervision of all departments, all departments to carry out their duties duties, improve efficiency, achieve the goal; provide feedback information, for business leaders to provide advice and help enterprise decision. Some enterprises in China's internal audit departments have also carried out a unique form of economic responsibility