内部审计机构

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 .

我国企业内部审计机构隶属关系研究

The Affiliated Research for Internal Audit Institutions of China 's Enterprises

地勘单位改制后如何设置内部审计机构

How to set up internal audit organization after reforming geological prospecting units

确定内部审计机构是否正确设置以获得其独立性。

Determine if the internal audit activity is properly aligned to achieve organizational independence .

内部审计机构在我国上市公司中的定位问题研究

The Research of the Positioning Problem of the Listed Companies ' Internal Auditing Institution

基于公司治理下的内部审计机构设置与责任安排研究

The Research on the Setting and the Responsibility Arrangement of Internal Audit Organization under Corporate Governance

本文主要研究内部审计机构在我国上市公司当中的定位问题。

This article is about the positioning problem of the listed companies ' internal auditing institutions .

检查内部审计机构在组织风险管理框架中的定位。

Review positioning of the internal audit function within the risk management framework within the organization .

改善内部审计机构设置模式，确立内部审计的独立性地位。

Fourth , changing the mode of internal audit , establishing the independence of the internal audit position .

迄今为止，几乎所有的大型企业，尤其是以集团公司为组织形式的企业，都成立了审计委员会和相应的内部审计机构。

Now almost all the large companies , especially group corporation established audit committee and internal audit department .

开发和/或取得内部审计机构整体所需的知识、技能和胜任能力。

Develop and / or procure necessary knowledge , skills and competencies collectively required by internal audit activity .

识别内部审计机构履行其职责所必要的知识、技能和胜任能力。

B.Identify the knowledge , skills , and competencies required to fulfill the responsibilities of the internal audit activity .

管理会计机构提高了管理效率，内部审计机构提高了内部监督和执行效率，两者在实现相关者利益最大化方面发挥重要作用；

Management accounting increases the management efficiency and internal audit institution increases the efficiency of internal supervision and performing .

内部审计机构要有独立性；试论经营性医疗机构的财务管理

Internal audit must have clear and definite tasks ; An initial discussion on financial management in medical institutions with operating nature

现代企业内部审计机构了解内部控制要素、充分利用内部控制评审结果可以促使企业高效运转。

Internal audit institutions should understand interal audit elements and make use of the audit results to improve the management of enterprises .

这充分说明，我国上市公司内部审计机构归属于审计委员会领导，已成为主流。

This fully shows that the internal auditing bodies of listed companies in China are under their Audit Committees , which has become the mainstream .

2002年美国纽约证券交易所颁布了新的上市公司治理标准，要求所有上市公司必须建立内部审计机构。

In 2002 , New York Stock Exchange published a new governance standards for listed companies , required all listed companies must establish internal audit systems .

通过分析可以看到公司治理层及管理层对于内部审计机构的工作都同时存在着需求。

Through analyzing , we can see that both the corporate governance and the management layer are in need of the internal audit institutions ' work .

也只有一个高质量的、有效的内部审计机构，才能够在监督企业经营状况的同时，促进企业目标的实现，增加企业的价值。

Only a high quality , efficient internal audit institution , can supervise enterprise management , makes enterprise goal to be true , and increase the value of enterprises .

因此，应依据委托&代理理论，对监事会、审计委员会和内部审计机构进行功能定位，并按照不同监督机制的层次和特点，对它们各自的具体职责进行重新划分。

So , it is advisable to make certain their functions according to agency theory , and then plot out their duties in light of their supervisory levels and characteristics .

本文认为上市公司内部审计机构应单独设置，由董事会直接领导，独立行使审计监督权；

The thesis considers that the internal audit mechanism of the listed corporations should be set up separately , be leaded by the board of directors and perform the audit supervise right independently .

另一方面，在自我发展研究内部审计机构设置时，由于企业自身的性质、规模及治理结构完善程度的差异，我们又不能一概而论的制定一个放之四海而皆准的万能模式。

On the other hand , during the process of the self-study , we can neither establish an all-purpose mode absolutely because the enterprises have different characters , dimensions and healthiness of management frames .

这此问题有来自内部审计机构人员设置不合理等表面因素，更有来自于报业集团治理结构本身不合理的深层原因。

On the surface , the unreasonable setting of the internal audit agencies and staff lead to the problems . In fact , the unreasonable governance structure of the newspaper group is the fundamental reason .

内部审计机构在监督评价内部控制制度有效性方面具有独立性强、专业性高的优势，可以在内部控制制度体系的建立完善过程中发挥重要作用。

Internal audit department has a great advantage in monitoring and evaluating the effectiveness of the internal control system of the organizations , and can play an important role in establishing a sound internal control system .

设立有很强独立性的内部审计机构以加强对内部控制的检查与评价并纳入绩效考核体系，强化内控责任追究，同时加强国家和社会等外部监督作用。

It consists of setting up interior verification institution to better the investigation and valuation of interior control , which is included in the assessment system of performances ; strengthening the interior control responsibility ; and boosting the country and the society exterior administrative roles .

但我国现行的法律规定大中型企业及上市公司必须要设立内部审计机构，而且如果完全将企业的内部审计职能委托给外部机构，将会给企业带来一系列的风险。

But our current law states that large and medium-sized enterprises and listed companies must establish internal audit institutions . If the internal audit function of an enterprise is completely delegated to external agencies , it will bring a series of risk to the enterprise .

业主制和合伙制民营企业内部审计机构的设置模式内部审计外部化。公司制民营企业内部审计机构设置的理想模式双重审计机构。

This paper maintains that externalization of internal audit should be the setting pattern of internal audit institution of proprietor and partnership system of privately-owned enterprises while dual audit institution should be the ideal pattern of internal audit institution of the corporate system of privately-owned enterprises .

增值型内部审计的机构设置要本着全面了解公司经营的原则；

Explain fully the concept of value-added internal audit ;

从实际出发建立和完善地质部门内部的审计机构

Set up and improve auditing organs in geological units to suit the actual situation

审计执行主管应该理解管理层和董事会期望内部审计部门在机构的风险管理过程中起什么作用。

The chief audit executive should obtain an understanding of management 's and the board 's expectations of the internal audit activity in the organization 's risk management process .