| 基于公司治理视角的内部审计研究 |
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| 引用本文： | 汤薇,管刚.基于公司治理视角的内部审计研究[J].江苏经贸职业技术学院学报,2009(1). |
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| 作者姓名： | 汤薇 管刚 |
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| 作者单位： | 1. 江苏经贸职业技术学院,工商管理系,江苏,南京,211168
2. 江苏省邮政公司,审计部,江苏,南京,210066 |
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| 摘 要： | 与外部审计相比,内部审计在公司治理方面发挥着不可忽视的作用。我国企业内部审计系统在运作中出现了功能性偏差,不但没有发挥内部增值的服务功能,反而大大降低了审计监控的效度。因此,建议从提高内部审计地位、拓展内部审计内容和规范内部审计工作程序、改善内部审计部门的资源配置方式三个方面改进内部审计系统,提高审计的有效性。
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| 关 键 词： | 公司治理 内部审计 改进 |
Research on Improving of Internal Audit System Based on the Enterprises Internal Administration |
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| Authors: | TANG Wei GUAN Gang |
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| Institution: | 1.Department of Business Management;Jiangsu Vocational and Technical Institute of Economics and Commerce;Nanjing 211168;Jiangsu;China;2.Department of Audit;Jiangsu Post Company;Nanjing 210066;China |
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| Abstract: | Compared with the external audit,the internal audit has the assignable effect on enterprises administration.There are some deviations taking place in the functions of internal audit system.The internal audit system has not have brought the service function increasing the enterprisevalue,and it has reduced the effect on supervisory control of the internal audit greatly.Therefore,we can improve the internal audit system and rise audit validity from the following three ways.Firstly,we may improve internal audi... |
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| Keywords: | enterprises internal administration internal audit improve |
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