我国企业内部审计机构设置的构想

发布时间：2018-03-15 03:03

本文选题：内部审计机构　切入点：企业内部审计　出处：《商场现代化》2007年06期 　论文类型：期刊论文

【摘要】：正一、国内外内部审计机构设置分析在探讨我国企业内部审计机构设置之前,我们有必要借鉴一下国外内部审计的建制模式。国外内部审计的设制模式,大体上可分为两种类型:第一种,内部审计部门受企业董事会或监事会的直接领导,独立于管理当局,并对其进行监督;第二种,内部审计部门受管理当局和董事会或监事会的双重领导,对管理当局受托管理责任的履行情况进行审计。在这些国外的设置模式下,内部审计可以将最高层管理当局在战略管理、日常管理尤其是风险管理、内部控制等方面履行受托管理责任的成效、存在的问题以及改进管理的建议,报告董事会及其审计委员会(或监督董事会、监事会),使其有的放矢地促进和帮助最高层管理当局全面有效地履行其受托管理责任。这样一来,内部审计的外延,由中层管理者的受托管理责任,扩展到了最高层管理者的受托管理责任;内部审计的委托人由最高层管理当局扩展到所有者及相关利益者,从而使内部审计提升到公司治理的层面。
[Abstract]:First, before discussing the establishment of internal audit institutions at home and abroad, it is necessary for us to draw lessons from the establishment mode of internal audit in foreign countries. It can be broadly divided into two types: first, the internal audit department is under the direct leadership of the board of directors or the board of supervisors of the enterprise and is independent of and supervises the management; and the second is the internal audit department which is under the direct leadership of the board of directors or the board of supervisors. The internal audit department, under the dual leadership of the management and the board of directors or the board of supervisors, audits the performance of the management's fiduciary management responsibilities. Internal audit can address the effectiveness, problems and recommendations for improved management of the top management in the areas of strategic management, day-to-day management, especially risk management, internal control, and so on. Report to the Board of Directors and their audit committees (or oversight boards, supervisory boards) to enable them to promote and assist the highest management authorities in the full and effective discharge of their fiduciary management responsibilities... thus, the extension of internal audit, The fiduciary responsibility of the middle management extends to the fiduciary responsibility of the top management, and the principal of the internal audit extends from the top management authority to the owners and stakeholders, So that the internal audit to the level of corporate governance.
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【分类号】：F239.45

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