本文選題：內(nèi)部審計(jì)機(jī)構(gòu)　切入點(diǎn)：企業(yè)內(nèi)部審計(jì)　出處：《商場(chǎng)現(xiàn)代化》2007年06期 　論文類型：期刊論文

【摘要】：正一、國(guó)內(nèi)外內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置分析在探討我國(guó)企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置之前,我們有必要借鑒一下國(guó)外內(nèi)部審計(jì)的建制模式。國(guó)外內(nèi)部審計(jì)的設(shè)制模式,大體上可分為兩種類型:第一種,內(nèi)部審計(jì)部門(mén)受企業(yè)董事會(huì)或監(jiān)事會(huì)的直接領(lǐng)導(dǎo),獨(dú)立于管理當(dāng)局,并對(duì)其進(jìn)行監(jiān)督;第二種,內(nèi)部審計(jì)部門(mén)受管理當(dāng)局和董事會(huì)或監(jiān)事會(huì)的雙重領(lǐng)導(dǎo),對(duì)管理當(dāng)局受托管理責(zé)任的履行情況進(jìn)行審計(jì)。在這些國(guó)外的設(shè)置模式下,內(nèi)部審計(jì)可以將最高層管理當(dāng)局在戰(zhàn)略管理、日常管理尤其是風(fēng)險(xiǎn)管理、內(nèi)部控制等方面履行受托管理責(zé)任的成效、存在的問(wèn)題以及改進(jìn)管理的建議,報(bào)告董事會(huì)及其審計(jì)委員會(huì)(或監(jiān)督董事會(huì)、監(jiān)事會(huì)),使其有的放矢地促進(jìn)和幫助最高層管理當(dāng)局全面有效地履行其受托管理責(zé)任。這樣一來(lái),內(nèi)部審計(jì)的外延,由中層管理者的受托管理責(zé)任,擴(kuò)展到了最高層管理者的受托管理責(zé)任;內(nèi)部審計(jì)的委托人由最高層管理當(dāng)局?jǐn)U展到所有者及相關(guān)利益者,從而使內(nèi)部審計(jì)提升到公司治理的層面。
[Abstract]:First, before discussing the establishment of internal audit institutions at home and abroad, it is necessary for us to draw lessons from the establishment mode of internal audit in foreign countries. It can be broadly divided into two types: first, the internal audit department is under the direct leadership of the board of directors or the board of supervisors of the enterprise and is independent of and supervises the management; and the second is the internal audit department which is under the direct leadership of the board of directors or the board of supervisors. The internal audit department, under the dual leadership of the management and the board of directors or the board of supervisors, audits the performance of the management's fiduciary management responsibilities. Internal audit can address the effectiveness, problems and recommendations for improved management of the top management in the areas of strategic management, day-to-day management, especially risk management, internal control, and so on. Report to the Board of Directors and their audit committees (or oversight boards, supervisory boards) to enable them to promote and assist the highest management authorities in the full and effective discharge of their fiduciary management responsibilities... thus, the extension of internal audit, The fiduciary responsibility of the middle management extends to the fiduciary responsibility of the top management, and the principal of the internal audit extends from the top management authority to the owners and stakeholders, So that the internal audit to the level of corporate governance.
【作者單位】：
【分類號(hào)】：F239.45

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