内审机构

美国证券交易委员会SEC要求上市公司必须设立内部审计机构，由审计委员会决定内审机构主管的聘用和解雇。

United States Securities and Exchange Commission SEC require public companies to establish internal audit bodies and the employed and dismissal of the head of internal audit bodies determined by the Audit Committee appointment .

分析了目前我国企业内部审计质量控制的现状，主要表现为内审机构建制不适应质量控制要求；

The current situation of the audit quality control of the enterprise interior of our country at present has been analysed .

浅谈高校中的事前审计为了提高教育经费的使用效益，高校内审机构对高校中将实施的经济活动进行事前审计。

For the efficient spending of the educational funds , the auditorial departement within a higher educational institution will exercise pre-audit on all its economical activities .

深化高校审计工作，适应新世纪高等教育事业的快速发展是当前高校内审机构和内审人员的责任。

Deepening the audit work of higher colleges and adopting the rapid development of higher education are present duties of higher colleges interior audit institution and officers .

上至内审机构的职能定位，下至具体的改进措施，论文较为完整全面的对该公司内部审计存在的问题进行研究分析，并提出改进意见。

From functions to the position of audit institutions to the specific improvement measures , The thesis analyzed totally the existing problems of internal audit and provide advice .

保证内审机构和人员的独立性，强化内部审计人员的风险意识，提高内部审计人员自身素质，进行经常性的内控制度审计，从源头上降低审计风险。

So internal auditing organizations and personnel must have their independence , their risk consciousness must to be strengthened , per self-accomplishment need to be improved , carry out internally piloting system auditing regularly , to reduce auditing risk from source .

但经营者对财务会计而言完全外行，如果没有设置财务会计方面的内审机构，一旦发生财务方面的弊端，后勤的资金调配就可能来不及支应，导致公司倒闭。

Operators who know nothing about financial accounting without setting up internal auditing institution for financial accounting , will lead to the bankrupt of enterprises for the logistic funds dispenses and then may pay too late if the irregularity of finance happens .

介绍了目前常见的混合所有制企业内审组织机构的设置模式：总经理领导的组织模式、监事会领导的组织模式和董事会领导的组织模式及其利弊。

I have introduced the modes by which the internal auditing organ is set in mixed ownership enterprise : leading by general manager , surveillant committee or director committee and advantages and disadvantages difference modes .