摘要
美国内部审计专业机构的《2011年度内部审计能力与需要的调查报告》阐述了美国企业内部审计工作的能力与需要的情况。本文介绍了美国企业强化内部审计工作的主要措施:进行一次风险评估,然后有针对性地采取措施;及时发现与确认风险的苗头,努力做到防患于未然;将风险因素以发生的概率大小来进行排列顺序;认真贯彻落实《萨班斯法案》;提高各项交易业务检查与检测的频率;以增加公司价值为目的,建立增值管理型内部审计;尽可能实施质量保证复审措施。在此基础上,本文结合我国实践,提出了几点建议:建立健全法律制度,加大对违规行为的处罚力度;进一步完善内部审计的信息披露机制;正确处理内部审计与外部审计的关系,等等。
Protiviti＇s 2011 lnternal Audit Capabilities and Needs Survey states the American enterprise internal audit work＇s situation of capability and needs. There are 10 main measures of the US companies strengthening internal audit, such as, to conduct a risk assessment, and take targeted measures, to identify emerging risks, provide against possible troubles, to sequence risk factors according to probability of occurrence, to conscientiously fall Sarbanes-Oxley, to increase transaction check frequency and density, to set up adding value manage type internal audit in order to add value; to perform a quality assurance review（QAR）. There are 5 inspiration and policy proposals, for instance, to establish and improve legal system, to strengthen punish violate action, to further improve information disclosure mechanism, to correctly handle relationship of internal audit and external audit.
出处
《审计研究》
CSSCI
北大核心
2012年第4期83-88,共6页
Auditing Research
关键词
内部审计
风险评估《萨班斯法案》信息披露机制
internal audit, risk assessment, Sarbanes-Oxley, information disclosure mechanism
