exploration group companys internal audit system perfect（探索集团公司内部审计体系的完美）.docVIP

Exploration Group company’s internal audit system perfect Abstract: In the management of the group companies, there is often information disadvantage of the parent company and its subsidiaries and senior managers on the behavior of managers, internal audit system as management tools to make up for this disadvantage, from a certain extent, can effectively reduce the information is not symmetrical management costs. But if you can not reasonably effective design and implementation of the internal audit system, its inherent agency costs may cause the Group companies increased management costs. Therefore, we must strive to improve the internal audit system of the group of companies to improve information symmetry, and reduce management costs. Keywords: Group companies, internal audit system. First, the group of companies the meaning and the significance of the internal audit system. The Group’s internal audit system is the Group company’s audit committee and internal audit institutions as the main series of rules and norms of the implementation of the financial audit, internal control and risk assessment, and performance audit internal audit is an objective, independent monitoring and evaluation activities within the modern enterprise , is an important part of the modern enterprise risk management, the behavior of the independent monitoring and evaluation of the Company and the affiliation financial balance of payments and its economic activity, authenticity, legitimacy and effectiveness, and to promote the strengthening of economic management and to achieve economic goals. Internal audit system, the effectiveness of governance policies and control procedures can assist management to oversee the company, to promote the establishment of good internal control environment foundation, and to provide recommendations for improving internal control mechanisms and processes. Important component of the internal audit is also the company’s internal control framework s