内部审计对上市公司治理促进作用研究.pdfVIP

ABSTI溘CT Corporate governance iS composed of deciSion—making，promotion policy and superviSion．，well，internal auditing iS very import to insure the BOD(board of director)maintains the corporate governance correct l y and effeeti rely．As The Institute of InternM^uditors(【lA)indicates“A complete corporate governance system iS based on three terms，which iS board of directors(BOD)，executive boards，internal audiring and external auditing．obvirouslY。the internal auditing iS one of the foundat i ons of effect i ve governance． However，the internal auditing organization of the company which listed in the capital market of our country iS not very optimistlc．For example，board of director (BOD)doesn’t have special auditing committee，There’re not special auditing division when the internal auditing reports to the CFO Because of the framework of auditing i S iOSt．The use of internal auditing iS not effective，it 1ends t0 the ignorance of internal auditing，finally 1eads to the vicious eircle． tThe thesiS iS comprised of five partswith sevenpart．the first partS， introduces the thesis elaborates the origin，development， target．f-unctions and characterist iCS． The second part，introduces the major contentS and types of interna} auditing：internal control auditing，company risk auditing，operationat auditing and management auditing．．the third part，compares of internal auditing between china and western country，analyses the problems of internal auditing development in china the fourth part，．makes further analysiS to the essence of internal auditing and company governance．the fi fth part analyses the problems and countermeasures towards the develeooment of internal audi ting in our country．and raises several p01iCies to solve those problems(the chapter 6 and 7) Key words：internal audit：corporate governance：organization relationships：problems：measures 内部审计对上市公司治理的促进作用研究 一、课题背景和意义 引 言 2001年11月，安然公司财务丑闻曝光?，“安然事件”成为美国有史以来 规模最大的公司破产案例。6个月后，世界通讯公司再度爆发丑闻，由此逡成了 美国338家上市公司总计4093亿美元的资产申请破产保护。这一系列丑闻事件 的爆