试论公司内部控制与内部审计的关系

范文编号:KJ236  范文字数:10932,页数:18

摘    要
 随着新会计准则、审计准则的出台，对与之密切相关的一些概念进行重新审视是有必要的，会计人员应理解国家政策变化的方向及在新准则指引下的一些操作方法的更新，理解内部控制与内部审计在现代企业营运管理中的重要性。内部控制，是企业为了合理保证财务报告的可靠性、生产经营的效率和效果以及在遵守法律法规方面，由治理层、管理层和其他有关人员设计和执行的政策和程序。是企业有效组织经营，进行管理及各项经济业务有序开展的必要保证，是现代企业进行有效管理的一种必不可少的手段。经济实体所提供的会计信息和其他经济信息是否真实与完整，与该实体是否存在有规范的内部控制体系及是否得到有效执行，有着相当程度的因果关系。本文分别论述内部控制与内部审计的含义,并阐述内部审计是内部控制的重要组成部分，是公司治理的内在需求。公司治理的改革将内部审计推向前沿，内部审计对内部控制制度的建立和实施起到保障和推动作用。内部控制和内部审计的互动共进，对提升公司治理效率、不断完善公司治理结构所具有的重要作用。文中认为现代企业管理应加强内部审计，通过内部审计促进企业的内部控制。
 
 关键词：内部控制；内部审计；公司治理结构；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

目    录
摘    要 I
Abstract II
1内部控制的涵义与基本目标 2
1.1内部控制的涵义 2
1.2内部控制的基本目标 2
2内部控制是公司治理的核心内容 3
2.1公司治理是现代企业制度的永恒命题 3
2.2内部控制是公司治理的核心环节 3
3内部审计 5
3.1公司治理结构的改革将内部审计推向前沿 5
3.2内部审计在公司治理中的重要作用 6
4内部审计推动内部控制制度的建立和实施 8
5内部控制和内部审计相互作用，共同提升公司治理效率 9
5.1内部控制是内部审计的“风向标” 9
5.2内部审计是内部控制的“测试仪” 10
5.3内部控制与内部审计的互动共进，是公司治理创新的“助推器” 10
结    论 12
参 考 文 献 13
致    谢 14

 《试论公司内部控制与内部审计的关系》WORD格式全文下载链接