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内部审计作为一种机制,不仅可以有效保证组织受托责任的实行,也对服务对象的正常运营起到重要监督、管理作用。本文结合内部审计和公司治理两者的关系分析当内部审计在公司治理中面临董事会和管理层的双重领导时,由于信息来源可靠性存疑、内部审计独立性不高、有限审计资源下的内审人员职能分配存在冲突等问题造成的双重领导困境,并探讨了通过选择适合企业的内部审计机构设置方式和组织模式,采取内部审计外部化,明确内部审计定位的前提下提高董事会和管理层对内部审计的重视,健全内部审计管理制度等解决双重领导下内审困境的措施,使内部审计有效发挥作用。
As a mechanism, internal audit not only can effectively guarantee the implementation of the organization’s fiduciary responsibility, but also plays an important supervisory and management role in the normal operation of the service object. Based on the analysis of the relationship between internal audit and corporate governance, when internal audit faces the dual leadership of the board of directors and the management in corporate governance, due to the doubt of the reliability of information sources and the low independence of internal audit, the internal audit under limited audit resources The problem of dual leadership caused by the existence of conflicts of functions and the distribution of staff functions, and discussed how to improve the efficiency of internal management by selecting the suitable mode of setting up internal audit institutions and organizing enterprises, adopting the external audit of internal audit and defining the position of internal audit, Audit attention, improve the internal audit management system to resolve the plight of internal audit under the dual leadership measures to make internal audit effectively play a role.