企业内部审计理论体系概况资料.doc

内 容 摘 要 近几年，如何加强内部监管、优化内部控制、完善公司治理、促进资源的有效利用、消除舞弊和浪费，已经成为当前全社会面临的重大课题，社会逐渐认识到：只有建立一套完整的监督系统，才能彻底的解决舞弊、腐败和管理不当等问题，在这一监督控制体系里，内部审计是必不可少的组成部分。本文首先从研究内部审计产生与发展的动因、并由此分析现阶段我国内部审计的职能和内部审计在公司治理中的作用。其次研究内部审计主客体理论和分析内部审计的运行理论相关问题，在分析研究我国目前内部审计机构和人员的基础上，接着分析我国内部审计规范体系，并提出构建内部审计规范体系的意见。最后分析组织环境对内部审计活动的影响，并针对不同的组织提出不同的内部审计构建模式。 关键字：内部审计；审计主客体；委托代理;内部审计运行理论；内部审计组织环境 Abstract In recent years，how to strengthen internal control，optimize internal controls，improve corporate governance，promote the efficient use of resources and eliminate fraud and waste，those problems has been the important tasks of our society and the community are realizing that: Only the establishment of a complete set of Monitoring system deal with the settlement of fraud， corruption，mismanagement and other issues completely . Whats more ， internal audit is an essential component of this supervision and control system. This paper firstly starts with researching the produce and the cause of development of internal audit，and thus our internal audit function and the role of internal audit in corporate governance at this stage .Secondly，it was followed by the subject and the object of theory in internal audit ，analyze the operation of the internal audit-related issues. On the basis of the analysis of Chinas current internal audit organizations and personnel，and then regulating system of our internal audit ，the proposal opinions of building a standardized system of internal audit. Finally analysis the activities of the environmental organization of internal audit and then to point against different organizations, This paper provides the different patterns of internal audit construction Key words : Internal audit；The subject and object of audit；Agency；Theory of the operation of internal audit 目　录 一 、绪论 1 （一）研究背景和意义 1 （二）国内外理论综述 2 （三）研究思路 4 （四）研究方法和创新 4 二 、内部审计产生和发展的动因 5 （一）受托责任关系是内部审计产生的根本动因 5 （二）内部审计产生也是管理权延伸的需要 5 （三）外部需求 6 三、内部审计的主客体 6 （一）内部审计主体 6 （二）内部审计客体 8 （三）内部审计主体和客体关系 8 四、内部审计规范体系