基于公司治理的内部审计探析基于公司治理的内部审计探析.docVIP

毕 业 论 文 题 目: 基于公司治理的内部审计探析 院 系：经济贸易学院 专 业：财务管理 姓 名：陆文军 班?? 级：2009级财务管理(3)班 学 号：2009101395 指 导 教 师：杨 扬 基于公司治理的内部审计探析 Internal audit based on the corporate governance 总计 毕业设计（论文） 25 页 表 格 0 个 插 图 1 个 摘 要 内部审计是公司治理结构中的重要组成部分，随着世界各国经济的迅猛发展，企业的规模不断扩大，公司治理中的内部审计问题也显得尤为重要。目前，国际上有关公司治理中的内部审计已经做得比较好了，相对而言，我国在这一方面由于先天的不足和后天的畸形发展导致存在这样或那样的问题，本文就通过与国际审计局势的比对，国外的审计变革主要是从改善行动，对内部控制以自我评价为主，审计部门与管理部门密切合作等方面进行的。而我国在这方面还存在一系列问题比如：割裂审计部门和管理部门的关系、内部审计机构缺乏内在动力以及混淆审计委员会与内部审计的功能等一系列问题。本文正是通过这些方面的分析来阐述我国在公司治理中的内部审计上所存在的一系列问题并理论联系实际提出自己的改善措施和积极建议，希望我国的公司内部审计能越走越好。 关键词：公司治理 内部审计 独立性 Abstract Internal audit is an important part of corporate governance structure, with the rapid development of world economy, expanding the scale of the enterprise, the problem of internal audit in corporate governance is important, too. At present, the world about internal audit in corporate governance has been doing better, relatively speaking, our country in this regard due to the lack of congenital and acquired deformity development problems of one kind or another, in this paper, the situation in comparison with the international audit and outside audit mainly from improve action, change to internal control self evaluation is given priority to, the auditing department and management department close cooperation, etc. And a series of problems still exist in this aspect in our country such as: dissever the relationship between auditing department and management department, internal audit institutions lack of intrinsic motivation and confusion of the audit committee and internal audit function and a series of problems. This paper is illustrated through the analysis of these aspects of internal audit in corporate governance in our country, there exists a series of problems on theory with practice and put forward their improvement action and