【摘要】：內(nèi)部審計在上市公司經(jīng)營管理中處于極為重要、特殊的地位。為適應(yīng)現(xiàn)實的環(huán)境和條件,我國上市公司內(nèi)部審計要突出強調(diào)其“監(jiān)督”的職能。在上市公司,審計委員會與內(nèi)部審計的關(guān)系十分緊密;審計委員會制度在我國的引進(jìn),對完善和發(fā)展我國上市公司內(nèi)部審計體制具有重要的現(xiàn)實意義,建立“由審計委員會來監(jiān)督和指導(dǎo)內(nèi)部審計”的體制有利于促進(jìn)它們各自職能的發(fā)揮。 文章對上市公司內(nèi)部審計體制設(shè)置的不同模式進(jìn)行了比較論述,分析了不同模式的優(yōu)缺點。本文提倡上市公司在條件具備的情況下,應(yīng)該大力推廣建立審計委員會制度,以此來切實加大對內(nèi)部審計指導(dǎo)和監(jiān)督的力度。文章還論述了上市公司內(nèi)部審計資源的整合問題,并引入TCL集團(tuán)股份有限公司內(nèi)部審計體制建設(shè)的實際例子,對其進(jìn)行了介紹和分析。 上市公司內(nèi)部審計與外部審計存在協(xié)調(diào)與合作。內(nèi)部審計外部化有利有弊,要盡量發(fā)揮其利、限制其弊。本文主張內(nèi)部審計外部化應(yīng)當(dāng)作為一種外援來支撐上市公司的內(nèi)部控制和治理。
[Abstract]:Internal audit is very important and special in the management of listed companies. In order to adapt to the realistic environment and conditions, the internal audit of listed companies in our country should emphasize its function of "supervision". In listed companies, the relationship between audit committee and internal audit is very close. The introduction of audit committee system in our country is of great practical significance to improve and develop the internal audit system of listed companies in our country. The establishment of an "audit committee to oversee and direct internal audit" will facilitate the exercise of their respective functions. This paper compares and discusses the different models of the internal audit system of listed companies, and analyzes the advantages and disadvantages of the different models. This paper advocates that the listed companies should vigorously promote the establishment of the audit committee system under the condition that the conditions are available, so as to strengthen the guidance and supervision of internal audit. This paper also discusses the integration of internal audit resources of listed companies, and introduces an actual example of the construction of internal audit system of TCL Group Co., Ltd., and introduces and analyzes it. There is coordination and cooperation between internal audit and external audit of listed companies. Internal audit externalization has advantages and disadvantages, we should try our best to bring its advantages into full play and limit its disadvantages. This paper argues that internal audit externalization should be used as a kind of foreign aid to support the internal control and governance of listed companies.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 張華偉;審計委員會的建設(shè)與會計信息質(zhì)量的相關(guān)性研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2007年

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本文編號：2318072