企业内部审计职能定位的研究.pdfVIP

务企业管理、公司治理和国法监督，尤其是将国法监督也与内部审计职能联系 起来，使内部审计职能的发挥产生更广泛的效果，形成TII务企业管理、公司 治理、国法监督“三位一体的构想。 【关键词】内部审计职能 职能定位 企业管理 公司治理 国法监督 Abstraet Along with the continuous deepening of domestic reforms，the international situation is becoming increasingly complex，enterprises are facing increasingly fierce competition．In this special context．the role of internal audit has been paid more and more attention．Intemal audit as an important part of the modem enterprise system、is designed to improve all organization’s management independent，objective oversight to conferill and consulting activities，is an important means of all enhanced business management．However．due to the intemal audit theory in China started late and slow development．the practice of intemal auditing at this stage can not meet the development needs of the organization．In particular，how to locate the internal audit function，is a direct impact on the effect of intemal audit and the effectivenesg of its work．Therefore，clear the intemal audit function positioning，the estabiishrnent of a modem，scientific，and efficient intemai audit system has become a top priority． To regulate research，the use of the audit，management and othermodem theories，obtained at this stage of intemal audit should have the supervision．recognition，and consulting three kinds of basic functions and services in corporate management、corporate govemance and the law of t11e land supervision conclusions．As follows：First，study the theory of the evolution of the intemai audit function at home and abroad and found that our scholars remain in terms of pure theory to be further in-depth．Secondly．the discussion of the basic theoretical issues of the positioning of the internal audit function，including the COLlrse of development of the intemal audit functions，formed the theoretieal basis and the basis of the positioning and intemal audit and business managemenl． corporate governance and the law of the Iand supervision，there 1s a close relationship point of view that the