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自2001年底“安然事件”曝光以来,美国相继曝出世通、施乐等国际性大型上市公司会计造假丑闻;国内中航油(新加坡)的违规操作、银广夏财务造假;郑百文和亚细亚连创佳绩后却陷入经营失败境地,内部控制的极端薄弱难辞其咎。内控失效给企业造成的巨大危害使国家对企业财务信息真实可靠、内部控制和风险管理的监管日趋严格。要实现企业良性发展,提高国际竞争力,企业必须建立一套有效的内部控制体系以保证资产的安全高效运行。而内部审计作为企业自我约束机制的重要组成部分,是完善内部控制的关键要素,明确和重视内部审计在企业内部控制中的作用,有助于现代企业更好的持续发展。
Since the end of 2001, “Enron Incident” exposure, the United States have exposed the WorldCom, Xerox and other large international accounting fraud accounting fraud; domestic CAO (Singapore) illegal operations, silver Guangxia financial fraud; Zheng Baiwen and Asia After the success but it fell into the business failure, the extreme weakness of internal control can not be blamed. The great harm caused by the failure of internal control to the enterprise makes the state’s financial information of the enterprise true and reliable, and the supervision on internal control and risk management becomes more and more strict. To realize the healthy development of enterprises and enhance their international competitiveness, enterprises must establish an effective internal control system to ensure the safe and efficient operation of assets. As an important part of self-restraint mechanism, internal audit is a key element of perfecting internal control. To clarify and emphasize the role of internal audit in the internal control of an enterprise is helpful to the sustainable development of modern enterprise.