試論公司內(nèi)部控制與內(nèi)部審計(jì)的關(guān)系

會(huì)計(jì)論文編號(hào):KJ236  論文字?jǐn)?shù):10932,頁(yè)數(shù):18

目    錄
摘    要 I
Abstract II
1內(nèi)部控制的涵義與基本目標(biāo) 2
1.1內(nèi)部控制的涵義 2
1.2內(nèi)部控制的基本目標(biāo) 2
2內(nèi)部控制是公司治理的核心內(nèi)容 3
2.1公司治理是現(xiàn)代企業(yè)制度的永恒命題 3
2.2內(nèi)部控制是公司治理的核心環(huán)節(jié) 3
3內(nèi)部審計(jì) 5
3.1公司治理結(jié)構(gòu)的改革將內(nèi)部審計(jì)推向前沿 5
3.2內(nèi)部審計(jì)在公司治理中的重要作用 6
4內(nèi)部審計(jì)推動(dòng)內(nèi)部控制制度的建立和實(shí)施 8
5內(nèi)部控制和內(nèi)部審計(jì)相互作用，共同提升公司治理效率 9
5.1內(nèi)部控制是內(nèi)部審計(jì)的“風(fēng)向標(biāo)” 9
5.2內(nèi)部審計(jì)是內(nèi)部控制的“測(cè)試儀” 10
5.3內(nèi)部控制與內(nèi)部審計(jì)的互動(dòng)共進(jìn)，是公司治理創(chuàng)新的“助推器” 10
結(jié)    論 12
參 考 文 獻(xiàn) 13
致    謝 14

摘    要
 隨著新會(huì)計(jì)準(zhǔn)則、審計(jì)準(zhǔn)則的出臺(tái)，對(duì)與之密切相關(guān)的一些概念進(jìn)行重新審視是有必要的，會(huì)計(jì)人員應(yīng)理解國(guó)家政策變化的方向及在新準(zhǔn)則指引下的一些操作方法的更新，理解內(nèi)部控制與內(nèi)部審計(jì)在現(xiàn)代企業(yè)營(yíng)運(yùn)管理中的重要性。內(nèi)部控制，是企業(yè)為了合理保證財(cái)務(wù)報(bào)告的可靠性、生產(chǎn)經(jīng)營(yíng)的效率和效果以及在遵守法律法規(guī)方面，由治理層、管理層和其他有關(guān)人員設(shè)計(jì)和執(zhí)行的政策和程序。是企業(yè)有效組織經(jīng)營(yíng)，進(jìn)行管理及各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)有序開(kāi)展的必要保證，是現(xiàn)代企業(yè)進(jìn)行有效管理的一種必不可少的手段。經(jīng)濟(jì)實(shí)體所提供的會(huì)計(jì)信息和其他經(jīng)濟(jì)信息是否真實(shí)與完整，與該實(shí)體是否存在有規(guī)范的內(nèi)部控制體系及是否得到有效執(zhí)行，有著相當(dāng)程度的因果關(guān)系。本文分別論述內(nèi)部控制與內(nèi)部審計(jì)的含義,并闡述內(nèi)部審計(jì)是內(nèi)部控制的重要組成部分，是公司治理的內(nèi)在需求。公司治理的改革將內(nèi)部審計(jì)推向前沿，內(nèi)部審計(jì)對(duì)內(nèi)部控制制度的建立和實(shí)施起到保障和推動(dòng)作用。內(nèi)部控制和內(nèi)部審計(jì)的互動(dòng)共進(jìn)，對(duì)提升公司治理效率、不斷完善公司治理結(jié)構(gòu)所具有的重要作用。文中認(rèn)為現(xiàn)代企業(yè)管理應(yīng)加強(qiáng)內(nèi)部審計(jì)，通過(guò)內(nèi)部審計(jì)促進(jìn)企業(yè)的內(nèi)部控制。
 
 關(guān)鍵詞：內(nèi)部控制；內(nèi)部審計(jì)；公司治理結(jié)構(gòu)；地位

The argument to the relationship between internal control and internal audit in the enterprise

Abstract
 With the new introduction of Accounting and Auditing Standards, re-examining some concepts which are closely related to them is necessary, the accounting staff should understand the changes direction of national policy under the new guidance of some updated methods of operation, and understand the importance of internal control and internal audit in the management of modern enterprises. Internal control is built to ensure the reliability of financial reporting reasonably and the efficiency and effectiveness of production and operation, besides that, in complying with draws and regulations, designing and implementation of policies and procedures by management layer, management and other relevant personnel. It is an effective organizational and operational management for enterprises, as well as an effective guarantee of conducting all kinds of the economy business, and an indispensable tool of effective management in the modern enterprise. Whether the accounting information and other information that provided by economic entities is true and completed depend on whether a standardized system have existed and whether it is implemented effectively. There is a considerable degrade of causal relationship between them. This essay will present the meaning of internal controls and internal audit, and expound that internal audit is an important part of internal control and the inherent demand of corporate governance. Corporate governance renovation will push forward the internal audit, internal audit promote the establishment and implementation of system of internal controls. Interaction between internal controls ande corporate governance efficiency, and constantly improve the corporate governance structure. This essay will advocate modern enterprise management should strengthen internal audit, and promote internal control through promoting internal audit.
Key Words：Internal Audit；Internal Control；Structure of Corporate; Status