内部审计角色

公司治理中内部审计的角色定位和职能重构

The Role Location and Function Reconstruction of Internal Audit Based on Corporate Governance

按照萨班斯法案404条款的要求，中国石油内部审计的角色也发生了变化。

In accordance with the Section 404 of SOX , Petrochina internal audit ' role has also changed .

摘要风险导向审计已成为审计基本方法发展的国际趋势，这意味着传统内部审计的角色也将发生根本性的改变。

Risk-oriented audit has become an international trend of basic audit methods , which means that the roles played by traditional internal audit will change in essence .

本文以受托责任理论为基础，研究了如何对我国公司治理中的内部审计进行角色定位和职能重构。

This paper studies how to locate the role and reconstruct functions of internal audit based on corporate governance . The basis of this study is the theory of fiduciary duties .

传统高校内部审计的角色定位主要是查错防弊式的经济警察，主要履行经济监督的职能。

The traditional role location of internal audit of universities is to serve as economic police , whose duty is to look up wrongs , prevent fiscal abuses and function fiscal inspection .