内部审计制度

实践证明，建立健全内部审计制度对于加强企业经营管理、防范经营风险、提高经济效益是非常必要的。

Experience proved that it is very necessary to establish internal auditing system in order to reinforce enterprises management , avoid operating risks , and improve profits .

希望本文的研究能为ABC烟草公司内部审计制度的完善提供思路和参考，同时希望能为健全烟草行业内部审计制度提供参考和借鉴。

I hope this research can provide ideas and information to the ABC tobacco company for its improvement of internal audit system , and I also hope that it can provide reference to the improvement of the tobacco industry internal audit system .

财务总监制度与内部审计制度的比较

Comparison between the systems of chief financial officer and internal auditor

论企业集团内部审计制度的建立

On the Building of Internal Audit System in Enterprise Groups

监督公司的内部审计制度及其实施；

To review the internal audit system and its execution ;

公司内部审计制度安排研究

Research on the Internal Audit System in Corporation

现代企业制度的建立迫切要求健全企业的内部审计制度。

Modern Enterprises require sound internal audit system .

浅谈完善企业内部审计制度的必要性

Perfecting Auditing System inside a Enterprise

审计制度的关键点在于独立性，内部审计制度同样也不例外。

The key of the auditing is the independence , the same as the internal audit .

建立军需业务工作内部审计制度初探

On internal auditing in Quartermaster works

完善内部审计制度是国有商业银行股份制改革不可或缺的关键环节。

Perfecting internal audit system is a crucial component for state-owned commercial banks ' joint-equity reform .

建立科学的企业内部审计制度是现代企业自身发展的客观需要。

Setting up a scientific internal audit mechanism is the demand of the development of modern enterprises .

政府部门、行业组织要加强对内部审计制度的建立与规范，并通过规章制度的建立提高内部审计人员的素质。

Government departments , industry organizations should strengthen the norms and rules of the internal audit system .

内部审计制度的创新

Innovation of Internal Auditing

本文研究的内部审计制度安排包括监事会审计、审计委员会审计和内部审计部门的审计，并重点研究通过建立审计委员会制度，加强内部审计来完善公司内部审计约束机制。

The emphasis of this thesis is to discuss the establishing of the Audit Committee and enforcing Internal Audit .

是否建立内部审计制度与非预期审计费用存在不显著负相关关系。

The variable whether establish rules of internal audit or not is not significantly associated with unexpected external audit fees .

为了实现营销工作的顺利进行，本文还就物流配送、存货管理、营销人员的考核及预算与内部审计制度等营销保障体系方面作了论述。

To market smoothly , the article also examines the allocation of commodity , stock management , the evaluation of marketing personnel and inner auditing .

与之不同，我国的内部审计制度是在政府干预下，运用行政和法律手段自上而下建立和发展起来的，是强制性制度变迁与诱致性制度变迁的共同结果。

Different from this , internal audit system of our country was established with the help of government intervention and top-down administrative and legal means .

中国科学院长春分院建设项目内部审计制度的完善长学制医学基础课程中部分教材内容重复度与教育教学研究

Improving on Internal Auditing Institution of Construction of Chinese Academy of Sciences Changchun Branch ; On repeat of teaching material contents for preclinical curriculum to medical students of long-year program

摘要在我国内部审计制度发展之初，政府无意干涉民营企业内部审计制度的建立。

At the early development of our national interior auditing system , the government has no intention to interfere with the establishment of interior auditing system for the privately operated enterprises .

加强和完善家族企业内部审计制度有助于完善公司治理，提高效率，促进民营企业的健康发展。

Strengthening and the consummation interior auditing system of family firm is helpful to the perfect company governance enhance the efficiency ; promote the health development of enterprise run by private citizens .

审计环境发生改变，审计制度必须随之改变，政府审计制度要创新，内部审计制度要扩展，审计形态要多元化。

The audit system needs to be changed with the change of the audit environment . The government audit system should be innovated , the internal audit system extended and the types of audit diversified .

以及加强部门间协作、加强审计队伍建设、完善内部审计制度、现代化技术手段的建设等强化监督作用的相关配套措施。

And the strengthening of inter-sectoral collaboration , strengthen the building of the audit , internal audit system , the modernization of technical means to strengthen the building of the supervisory role of related measures .

随着企业规模扩大、管理层次增多、经营领域的多元化以及经营区域的广泛化，企业委托代理关系变得日逾复杂，客观上需要企业建立内部审计制度。

There are many needs for setting up internal audit system , such as enlarging of the enterprises scale , adding of the management levels , diversifying of the operation areas , complicating of the trust-agency relationship , etc.

有效的企业战略应以战略目标为导向，采用滚动预测法，合理配置预算管理资源，并佐以完善的法人治理结构和内部审计制度为实施保障。

Effective enterprise strategy should base on strategic goal , take rolling forecasting method , and rationally dispose budget management resources , with the help of perfect legal person administration structure and inner audit system to guarantee the implementation of it .

分层级的组织控制是基础；财务预算制度控制、资金集中管理制度控制和内部审计制度控制为核心；风险管理文化控制是保障。

Stratified organize control is the foundation ; Control of the financial budget system , centralized management system for funds control and control of the internal audit system are the core ; Control of a risk management culture is the security .

第二十九条国务院各部门和地方人民政府各部门、国有的金融机构和企业事业组织，应当按照国家有关规定建立健全内部审计制度。

Article 29 Departments of the State Council and of the local people 's governments at various levels , State-owned monetary organizations , enterprises and institutions shall establish and improve their internal auditing systems in accordance with the relevant regulations of the State .

审计委员会制度从产生发展至今，与独立董事制度、监事制度、内部审计制度的关系密不可分，而审计委员会在公司治理中的重要性更是通过《萨班斯法案》得到促进和加强。

From the time the audit committee was formed till today , it is closely related to the Independent Director System , the supervisory system and the internal audit system and at the same time it is being reinforced and enhanced by the " Sarbanes - Oxley Act " .

内部控制审计制度安排动因的理论研究

Theoretical Research on Institutional Arrangement Motivation of Internal Control Audit

要避免或减少这一风险，必须从管理制度、人员安排制度、内部审计监督制度、计算机软硬件、病毒控制等方面采取措施，保障电算化会计信息系统的安全。

In order to avoid or lessen the risk , several countermeasures should be taken , such as in the aspects of management system , personnel arrangement system , interior auditing and supervising system , software and hardware , and virus control .