摘要
"独立性"是审计的精髓,内审机构具有进行独立审计活动的良好组织地位,是保障内审机构"独立"履行其职责的首要条件。只有具备充分的组织地位,它才能够确保审计范围的广泛性和审计行为不受限制、审计意见或决定得到实施、审计建议得到适当采纳。根据公司治理模式的不同,内部审计的组织模式也有所不同,有股东主导模式、董事会主导模式和监事会主导模式。根据中国目前的"混合治理"模式,本文分集团公司、国有控股企业、上市公司、民营企业四种情况进行了内部审计组织模式的选择,具有一定的现实探讨意义。
Independence is the soul of internal auditing, the better organizational status with which the internal auditing department can conduct the independent audit activity is the first importance to ensure it to perform its responsibility indenpendently. The sufficient organizational status can ensure the extensitivity of the auditing scope, ensure auditing to conduct freely, ensure the auditing decision to be implemented, ensure the auditing suggestions to be accepted. According to the model of corporation governance, the organizational model of internal audit has three types such as stockholder dominant model, board of directors dominant model and board of supervisors domi- nant model. According to the current model of mixed governance, This article takes choice of the organizational model of internal auditing in the condition of group corporate, state - owmed enterprises, listed company and private enterprises.
出处
《首都经济贸易大学学报》
CSSCI
北大核心
2011年第1期88-93,共6页
Journal of Capital University of Economics and Business
关键词
内部审计
独立性
组织地位
组织模式
internal auditing
independence
organizational status
organizational model
