内部审计部门

上市公司内部审计部门治理效果的实证研究

The Empirical Study on Governance Effect of the Listed Companies ' Internal Audit Department

按照内部审计部门的特征，修正和整合平衡积分卡的结构和指标。

According to the characteristics of the internal audit department , to revise and consolidate the structure and balanced scorecard indicators .

本文就是在这种现实需求的背景下，以XXX研究所为例探讨在内部审计部门实施风险导向审计方法的思路和程序。

Taking XXX Institute as an example , a new idea and process about the risk-oriented audit approach by internal audit departments is illustrated in this thesis .

内部审计部门必须实行相应的策略以保证审计相关性。

Internal auditing department must take certain tactics to ensure internal auditing relevance .

认识内部审计部门在组织上保持独立性的重要性。

Recognize the importance of organizational independence .

从代理理论来看，传统内部审计部门属于成本中心。

From the prospect of agency theory , traditional internal auditing department is a cost center .

实施质量保证程序并建议改善内部审计部门的业绩。

D.Conduct quality assurance procedures and recommend improvements to the performance of the internal audit activity .

这种理解应该在内部审计部门和审计委员会各自的章程中得到规定。

This understanding should be codified in the charters of the internal audit activity and audit committee .

内部审计部门的独立性不强，影响其工作的权威性；

The internal auditing department 's lack of independence will result in the lessening of its authority .

然而，目前鲜有文献从监督职能的角度对我国上市公司内部审计部门的有效性进行研究。

But the research of the validity of internal auditing departments of listed companies in supervision function is very few now .

本实务公告的性质：在为内部审计部门制定计划时，内部审计师应该考虑以下建议。

Nature of this Practice Advisory : Internal auditors should consider the following suggestions when planning for the internal audit activity .

监督审查方面，内部审计部门独立性不强；审计人员的思想素质和技术水平有待提高。

Supervisory review , the independence of the internal audit department is not strong ; auditors the quality and technical level of thinking to be improved .

作为内部审计部门的职能，在工作中监督与服务两者偏向于任何一方都会给内部审计部门的工作带来巨大的影响。

As the functions of internal audit department , the preference on either one will have great impact on the performance of the internal audit department .

每位员工与你的主管进行沟通，如果在此过程中有疑问，也可以咨询内部审计部门。

Each staff should communicate with your line manager , and you may also consult internal audit department if you have any questions during the process .

本实务公告总结了协会如何看待审计委员会和内部审计部门关系的。

This Practice Advisory summarizes The Institute 's views concerning the aspects and attributes of an appropriate relationship between an audit committee and the internal audit function .

一个健康有效的内部审计部门可以在改善企业治理机制、完善企业内部控制、加强企业风险管理等方面起到重要的作用。

A sound and effective internal audit department will contribute significantly to the improvement of corporate governance mechanism and internal audit , the enhancement of risk management .

本文对现代企业财务管理机构、会计机构以及与此相关的内部审计部门的设置提出了新的构想。

This paper has put forward new opinions for the establishment of the modern enterprise organization of financial management , accounting organization and the corresponding internal auditing department .

内部审计部门作为组织的一个内部职能部门，也应以这一目标为服务的宗旨，为企业提供增值服务。

Internal auditing department takes the organization an interior functional departments , also should take this goal as the objective which provides " value-added " for the enterprise .

国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。

The different agencies work corporately and focus on different are respectively to adapt themselves to the new audit requirements coming from the multi-ownership economy in our country .

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 .

由董事会和高级管理层、法律风险管理部门以及内部审计部门组成的组织结构是法律风险管理体系有效运作的基础。

An effective management framework of legal risks shall be based on a sound governance structure composed of the board / senior management , legal function and internal audit committee .

目前，几乎还没有学者从实证的角度出发，研究影响内部审计部门设立的因素以及内部审计的治理效果。

Presently , almost there was nobody who studied the factors which affect the establishment of internal audit and the effects of internal audit on corporate governance from empirical angle .

研究结果表明，上市公司单独设立内部审计部门、增强内部审计部门独立性、提高人员素质都能够有助于提高企业价值，从而促进内部审计质量的提高。

Study results show that companies separate internal audit departments , enhance independence of internal audit and staff quality which can help to increase enterprise value , thus contributing to improve the quality of internal auditing .

对于内部审计部门如何积极拓展报业集团风险管理审计指出了一些新思路和新视点，对报业集团逐步建立健全风险管理机制有一定的促进作用。

The internal audit department actively expands Newspapering Group risk management audit pointed out some new ideas and new perspectives , the Newspapering Group to gradually establish a sound risk management mechanism to promote a certain role .

在世通公司舞弊案的揭露过程中，内部审计部门表现突出，得到了上市公司和监管部门的肯定，内部审计也由此成为公司治理关注的焦点。

In the revelations course of WorldCom fraud , the internal audit department performed outstandingly , and has got the recognition from listed company and regulatory . Internal Audit has thus become the focus of corporate governance .

通过对湖南四所高校内部审计部门绩效评估的实证研究案例说明模糊多属性决策方法在高校内部审计绩效评估中可行、有效。

Through the real diagnosis research cases of achievements appraisal in four universities ' interior auditing department in Hunan Province , the article indicates that fuzzy multi-attribute decision-making method is feasible and effective in universities interior audit achievements appraisal .

在这种背景下，作者结合多年来在民营企业内部审计部门的工作经验，试图对民营企业内部审计的若干重要问题进行探讨和研究。

Under this background , the author is trying to have a discussion and research on the existing problems in the internal audit of the nongovernmental corporation by combining his own experience when working as an internal auditor for nongovernmental corporation .

本文的具体研究思路如下：首先，本文回顾和分析了平衡计分卡理论在政府部门、内部审计部门、非营利组织中所形成的一些成果。

Specific research ideas in the article are as follows : Firstly , a review and analysis of some of the results of the Balanced Scorecard theory of the formation of the government departments , internal audit departments , non-profit organization .

同时，虽然经过多年来的发展，我国多数上市公司已设立独立的内部审计部门，但是在实际内部审计工作中仍然存在着诸多因素阻碍内部审计增值作用的发挥。

Besides , even after years of development , the majority of our listed companies have set up independent internal audit departments , but in the actual work of internal audit , there are still many factors that hinder value-added role of internal audit to play .

协助内部审计经理编写内部审计部门年度审计计划；

Assisting internal audit manager to prepare the annual audit plan ;