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(一)管理层与内部审计的深层冲突1、管理层未充分认识到与内部审计目标的一致性管理层不重视内部审计的一个重要原因是他们对内部审计目标没有兴趣,认为内部审计不会给其管理的业务带来业绩,或是觉得做好份内职责即可。内部审计就其本质来说是要推动管理层在某一方面花费更多的精力,比如调整程序、改变既定工艺等。如果内部审计推动管理层去做的事并不是管理层所关注的,
(I) Deep Conflict between Management and Internal Audit 1. Management did not fully recognize the consistency with the objectives of internal audit. One of the important reasons why management did not attach importance to internal audit was that they were not interested in the goal of internal audit. They thought internal audit would not To the management of the business performance, or feel good job responsibilities can be. In essence, internal audit is to promote management to spend more energy in a certain area, such as adjusting procedures, changing the established technology. If the internal audit to promote management to do is not the concern of management,