现代公司治理下的内部审计研究

发布时间：2018-01-26 12:41

本文关键词： 内部审计公司治理保障措施审计委员会　出处：《东北财经大学》2007年硕士论文　论文类型：学位论文

【摘要】： “公司治理是21世纪的关键词”。新世纪伊始，特别是受亚洲金融危机的影响，，不仅亚洲国家纷纷加强了金融监管和加快了公司治理改革的步伐，其他国家和许多国际机构，如国际证监会组织、国际会计准则委员会、会计师公会等，也加入推动全球公司治理运动的行列，针对公司治理发表了一系列文件。在公司治理中，内部审计这一职能部门的设置和实践成为一个不容忽视的问题。基于公司治理的会计和审计问题，多年来，一直是学术界和企业界关心的热点。特别是在2002年末，美国《时代》杂志揭晓了2002年度的新闻人物之一—辛西亚·库拍(Cynthia Cooper)(世界通信公司的内部审计部门副总经理)，她凭借出色的洞察力和不畏权势的勇气揭开了世通公司惊天舞弊的黑幕之后，人们更热衷于探讨如何将内部控制与内部审计置于公司治理的框架之中，使其起到强化和完善公司治理的作用，以维护资本市场的有序性，促进经济的健康发展。 2002年7月30日正式生效的萨班斯法案，被公认为是对安然事件和世通事件等公司财务丑闻的亡羊补牢之举。内部审计成为公司治理的第四块基石。在现代公司治理的环境下，内部审计究竟该具有哪些功能?在现代公司治理中发挥着怎样的作用?如何保障内部审计真正的发挥其应有的作用?本文从这些问题出发，主要研究如何将公司治理与内部审计结合起来，从更高、更广的角度来思考内部审计问题。
[Abstract]:"Corporate governance is the key word of 21th century". At the beginning of the new century, especially affected by the Asian financial crisis, not only the Asian countries have strengthened financial supervision and accelerated the pace of corporate governance reform. Other countries and many international institutions, such as the International Organization of Securities and Futures (SFC), the International Accounting Standards Board (IASB), the Society of Accountants, etc., have also joined in the drive for global corporate governance. A series of documents were published on corporate governance. In corporate governance, the establishment and practice of internal audit, a functional department, has become a problem that can not be ignored. Accounting and auditing based on corporate governance, for many years. It has been a hot topic in academia and business circles, especially in end of 2002. Time magazine unveiled one of its 2002 news figures, Cynthia Cooperan, deputy general manager of internal audit at WorldCom. With her great insight and fearless courage to unravel the corporate fraud, people are more keen to discuss how to put internal control and internal audit in the framework of corporate governance. To strengthen and improve corporate governance, to maintain the order of the capital market, to promote the healthy development of the economy. The Sarbanes Act came into effect on July 30th 2002. It is recognized as a remedy for corporate financial scandals such as Enron and WorldCom. Internal audit has become the 4th cornerstone of corporate governance. In the context of modern corporate governance. What are the functions of internal audit? What role does it play in modern corporate governance? How to ensure that internal audit really play its due role? Starting from these problems, this paper mainly studies how to combine corporate governance with internal audit, and think about internal audit from a higher and broader perspective.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F276.6;F239.45

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