内部审计在企业治理中的运用.docVIP

PAGE 21 摘要 在市场经济的不断发展下，企业治理的过程与模式得到了进一步完善，内部审计越来越突出其在企业治理中的独特作用。内部审计是企业治理结构中的一个独立主体，用其规定的方法对经营活动进行监督和控制，保证企业目标的达成。其使用一定的方法审查与评估业务活动和内部控制的适当性，合法性和有效性，通过这些来实现组织目标。 另一方面，它可以加强企业层面上的管理，发现问题，预测和控制风险的发生，防止欺诈的行为。提高企业运营的经济效益，其与董事会，高级管理层和外部审计一起组成良好企业治理的“四个基石”的看法逐渐得到了更多审计理论家和实践者的认可。使企业发展方向趋向良好。对于企业治理中内部审计该如何开展工作，以及建立的原因，有什么因素会影响内部审计的结构与运作方法，以及是否对企业治理起到作用，是怎么样起到作用的。这些都是本篇文章即将分析的问题，希望能够让企业更为重视内部审计的发展，加强企业治理的管理，推动社会经济的发展。 在分析内部审计的基础上，分析了内部审计存在的问题，提出了相应的措施，以更好地实施企业治理内部审计。 关键词：内部审计 内部控制 企业治理 The application of internal audit in corporate governance With the continuous development of the market economy, the process and model of corporate governance have been further improved, and internal audit has increasingly highlighted its unique role in corporate governance. Internal audit refers to an independent and objective supervision and evaluation activity within the organization. It promotes and evaluates the appropriateness, legitimacy and effectiveness of business activities and internal control through standardized and systematic methods to promote the realization of organizational goals. On the other hand, it can further strengthen the management of the company, find out problems, predict and control the occurrence of risks, prevent the occurrence of fraud, improve the economic benefits of the companys operation, and it with the board of directors, senior management, external audit The idea of ??jointly forming the “Four Cornerstones” of good corporate governance has gradually gained recognition from more auditing theorists and practitioners, and has enabled the company to develop in a good direction. However, how do internal audits play a role in corporate governance, what are the motivations for their establishment, and what are the influencing factors of different internal audit affiliation models and different internal auditing methods, and whether these internal audit functions can improve corporate governance? And other issues. For these problems, the results will furthe