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1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文我國(guó)企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)隸屬關(guān)系研究姓名:陳國(guó)榮申請(qǐng)學(xué)位級(jí)別:碩士專業(yè):會(huì)計(jì)學(xué)指導(dǎo)教師:吳秋生2009-03-274 Abstract Since entering the 2 1 st century, the environment of internal audit have changed a lot. The internal audit services the mai
2、n governance and governance object simultaneously. Because of the internal audit has special status made it become perspective on the organization window , and become a corporate governance on
3、which all relevant parties of the existence and development of valuable resources. But we should realize that internal audit have existed a lot of questions in China. For example, the affiliat
4、ion of internal audit is a big problem. The author learned a lot of literature on the internal audit institutions is to find a framework which is suitable for our country to explore the st
5、ate of corporate governance institutional, it could contribute to the internal audit function exert further contribute to corporate governance structure and could help the work of internal audit
6、's overall development. Combined with different enterprises's position on the internal audit function as well as corporate governance requirements, this paper realize that because of China's stat
7、e- owned enterprises becomes vacant on the owner of property and governance structure property, it made the supervisory functions of enterprise diluted, the board of directors and managers confus
8、ing. At this stage we should strengthen the effectiveness of the board of supervisors, and select the internal audit agency under the Board of Supervisors or the Audit Committee under the set
9、tings approach. With the relationship between ownership and our country further clarity, we can select the way of set up the board of directors under the Audit Committee, internal audit agency
10、 under the Board of Directors or its Audit Committee. With different with state- owned enterprises, the main characteristics of the private enterprises are clear property rights, the Board of Trustees of
11、 the General Assembly on behalf of shareholders to exercise their powers, so it should be attached the way that board of directors of internal audit bodies; and then, in order to maximize pr
12、otection of the interests of small shareholders, it should be set up at the under of Board of Directors Audit Committee, consisting of independent directors to the Board of Auditors has stron
13、g independence, so that we can ensure that internal audit bodies of management and various functional departments to implement effective supervision and control. Regardless of which way, the tar
14、get is to ensure that the internal audit function in order to promote and perfect the corporate governance structure. 【Key Words】Internal audit organizations Internal audit function Corporate gover
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