【摘要】：內(nèi)部審計(jì)在上市公司經(jīng)營(yíng)管理中處于極為重要、特殊的地位。為適應(yīng)現(xiàn)實(shí)的環(huán)境和條件,我國(guó)上市公司內(nèi)部審計(jì)要突出強(qiáng)調(diào)其“監(jiān)督”的職能。在上市公司,審計(jì)委員會(huì)與內(nèi)部審計(jì)的關(guān)系十分緊密;審計(jì)委員會(huì)制度在我國(guó)的引進(jìn),對(duì)完善和發(fā)展我國(guó)上市公司內(nèi)部審計(jì)體制具有重要的現(xiàn)實(shí)意義,建立“由審計(jì)委員會(huì)來監(jiān)督和指導(dǎo)內(nèi)部審計(jì)”的體制有利于促進(jìn)它們各自職能的發(fā)揮。 文章對(duì)上市公司內(nèi)部審計(jì)體制設(shè)置的不同模式進(jìn)行了比較論述,分析了不同模式的優(yōu)缺點(diǎn)。本文提倡上市公司在條件具備的情況下,應(yīng)該大力推廣建立審計(jì)委員會(huì)制度,以此來切實(shí)加大對(duì)內(nèi)部審計(jì)指導(dǎo)和監(jiān)督的力度。文章還論述了上市公司內(nèi)部審計(jì)資源的整合問題,并引入TCL集團(tuán)股份有限公司內(nèi)部審計(jì)體制建設(shè)的實(shí)際例子,對(duì)其進(jìn)行了介紹和分析。 上市公司內(nèi)部審計(jì)與外部審計(jì)存在協(xié)調(diào)與合作。內(nèi)部審計(jì)外部化有利有弊,要盡量發(fā)揮其利、限制其弊。本文主張內(nèi)部審計(jì)外部化應(yīng)當(dāng)作為一種外援來支撐上市公司的內(nèi)部控制和治理。
[Abstract]:Internal audit is very important and special in the management of listed companies. In order to adapt to the realistic environment and conditions, the internal audit of listed companies in our country should emphasize its function of "supervision". In listed companies, the relationship between audit committee and internal audit is very close. The introduction of audit committee system in our country is of great practical significance to improve and develop the internal audit system of listed companies in our country. The establishment of an "audit committee to oversee and direct internal audit" will facilitate the exercise of their respective functions. This paper compares and discusses the different models of the internal audit system of listed companies, and analyzes the advantages and disadvantages of the different models. This paper advocates that the listed companies should vigorously promote the establishment of the audit committee system under the condition that the conditions are available, so as to strengthen the guidance and supervision of internal audit. This paper also discusses the integration of internal audit resources of listed companies, and introduces an actual example of the construction of internal audit system of TCL Group Co., Ltd., and introduces and analyzes it. There is coordination and cooperation between internal audit and external audit of listed companies. Internal audit externalization has advantages and disadvantages, we should try our best to bring its advantages into full play and limit its disadvantages. This paper argues that internal audit externalization should be used as a kind of foreign aid to support the internal control and governance of listed companies.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張華偉;審計(jì)委員會(huì)的建設(shè)與會(huì)計(jì)信息質(zhì)量的相關(guān)性研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2007年

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本文編號(hào)：2318072