毕业设计论文-谈内部审计在企业公司治理中的作用.docVIP

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目：谈内部审计在企业公司治理中的作用 姓 名：赵 妍 学 号：060314242 系 别：会计系 专业班级：国际会计(2)班 指导教师：甘 敏 2010 年 03 月 30 日 中 文 摘 要 随着现代企业的内部结构和外部环境的变化，企业管理层次不断复杂化，内部审计作为现代公司企业治理的重要组成部分，作用也日益凸显。与此同时内部审计已经成为公司生存和健康发展的重要保证。尤其是近年来安然、世通和施乐等一系列公司丑闻给了公司在治理方面一个警惕，让人们意识到建立一套完整的治理系统才能更好地防止舞弊和管理不当的问题，而内部审计在这一系统中不可缺少的重要组成部分。人们纷纷采取各种措施应对公司治理机制中的漏洞，也更加看重内部审计在公司治理中的作用。而本文主要通过讲述内部审计概论，进而揭示内部审计在公司治理的作用，内部审计在治理中所遇到的问题以及针对这些问题如果最大化加强内部审计在公司治理中的作用提出的举措。 关键词：内部审计； 公司治理； 作用； 举措 Abstract Along with the development of modern enterprises internal structure and changes in the external environment, the enterprise management level unceasingly, the internal audit as a complication of modern corporate governance, as an important part of the function also increasingly prominent. Meanwhile the internal audit has become the company survival and healthy development of the important guarantee. Especially in recent years, enron, worldcom and xerox and so on a series of corporate scandals gave an alert in governance, make people aware of the established a complete set of management systems to prevent fraud and can better improper management problems, and the system of internal audit is the indispensable important component. People have to take various measures to corporate governance mechanism, and also more value the loopholes in the corporate governance of the internal audit function. This paper mainly through introduction about the internal audit, and reveals the internal audit in corporate governance and internal audit in the role of the problems encountered in the management aiming at these problems, and to strengthen the internal audit in maximizing if the role of corporate governance. Key words：Internal Audit；Corporate Governance；Effect；Measures 目 录 一、内部审计概论…………………………………………………………1