Analysisofhowtostrengthenandimprovetheinternalauditoflistedcompanies-毕业论文翻译

1、An alysis of how to stre ngthe n and improvethe internal audit of listed compa niesAbstract: In ternal Audit to improve risk man ageme ntand corporategovernance plays an important role ininternal auditis the behaviorof fiscal revenue andexpe nditure of thein depe ndentmon itori ngandevaluati on un i

2、ts and their subord in ate un its, the finan cial bala neeof payme nts, econo mic activityof the real,legitimate and effective to promote the stre ngthe ning of econo mic man ageme nt and econo mic goals in the practice and development of the scientific development concept,improve the internal audit

3、 systemof listedcompa ni es, listed compa nies to establish moder n en terprise system, improve the Corporate Gover nance structure and enhance the competitive ness of en terprises of great sig ni fica nee.Accord ing to the In ternal Audit ofthe current listed companies,explore how to strengthenand

4、improve the listed compa nys internal audit work.Keywords:listedcompa ny;internal audit;problem;coun termeasuresWithChina s rapidieconomicdevelopment,China s listed companiestousher in the harvest seas on, 2009, the ven ture plates con firmsthe arrival of this mome nt,for to en sure thesustained and

5、 stable growth of China s national econo my, optimize the in dustrialecono mic structure, toease the employment pressure, to maintain play an increasinglyimportantrole in social stability. However,China s listed companieswas mixed, most from thedevelopment of SMEs, making the company s internal audi

6、t system set up with considerable arbitrariness and lack of systematic, i nter nal audit system This internal audit of listed compa nies there are many disadva ntages. Therefore, the strengthening and improvement of the in ternal audit of listed compa nies has become a key factor in the listed compa

7、 nies to establish a moder n en terprise system.The importanee of a listed companyinternalaudit Internal Audit is extremely importa nt and special role in the man ageme nt of listed compa ni es, it is both an importa nt part of the in ternal con trol system, mon itori ng and evaluati on of the prima

8、ry means of internal con trol inthe listedcompa ny s bus in essactivities, with thecha nging exter nal en vir onment , a variety of risks are alsoa corresp onding in crease in internal audit plays an important role to improve corporate risk management, improve the corporate gover nance structure and

9、 improve the compa ny econo mic ben efits.In ternal audit for listed compa nies to fulfill theircomplia nee resp on sibility to provide protecti on.(2) Internal Audit can assist listedcompa niestoimprove risk man ageme nt, compa ni es.reducethe risk of listed(3) InternalAuditcan assist listedcompa n

10、iestoimprove the gover nance structure.InternalAudit is to promote management andimprove the effective ness of the driv ing force.Second, China s listed companies internalauditAudit services is not standardized.Lack of clear legalnorms and guiding China s listed companies, resulting in in ternal aud

11、it less theoretical research the work of internal audit of listed compa nies to carry out the lack of un iformindustrystandardsand practices standards led to theaudit work has arbitrary, pre-audit issued audit no tice, just by verbal no tice, not the preparati on of the audit pla n, the heari ngis i

12、n complete, the audit after the end ofcom muni cati on with the audited object.2 audit positioning is not accurate. As listed companies on the understandingand positioningof theinternal audit is still in an irrati onal phase, they believe the establishmentof internal audit is the internalbehavior,in

13、ternal auditwhether toset upand howto setupDengjun depe nds on the pers onal wishes of the compa ny led by some of China s listedcompanies intheestablishme nt of internalaudit,somecopythestate-owned enterprises, while others copy the Western compa ni es, which led to a wide variety of in ternal audi

14、t set up some audit in stitutio ns and the finan cialsectorcon solidati on, or with the auditors in the finan cial sector, although some have set up an in depe ndent audit ing body, but in a parallel positi on with other departme nts, some by the leadership of the board of supervisors, and some by t

15、he leadership of generalmanager,and some by theleadership of Chief Finan cial Officer.3, internal audit is weak. A lot of small and medium-sizedlistedcompa niesand GEM compa niesmostly comesfromthe in itialin dividual,cooperativeenterprise development, the promoters or their relatives ofte n become

16、senior man ageme nt, result ing in a nu mber of listedcompaniesaudit department heads by thefoun ders or their cronies as some auditors also serves as the other positions, low education levels, lack of the n ecessary audit professi onal skills and kno wledge, making it difficult to adapt to the n ee

17、ds of the audit work.Backward, audit methods and means of internal audit of China s listed companies have not yet come out from the “ shadow ” of the traditional audit, although the form of“ec ono mic efficie ncy audit, i nternal con trol audit,but basically the financialaudit a replica of the mainf

18、unctions is still “ oversight ” is still stuck in troubleshooti ng a variety of measures,“ the stage of thelisted company s internal audit staff is not very familiarwith most of the computer, many of the audit is still stuck on the basis of the traditi onal manual audit, there is no thefull applicat

19、ionof the computer audit techniquesto thepractical work of internal audit, the lack of absorpti on and utilizati on ofadva needelectro nicin formatio nandcom muni cati ontech no logies, result ing in theloss of theinternal audit of listed companies should efficiency will not only in crease the diffi

20、culty of the audit, and accuracy is poor, further affect the overall quality of internal audit, a serious impact on the audit role of the play.5, in creased audit risks faced by the listed companies with the changing external environment, the risks faced by an in creas ing nu mber of risk as the ris

21、k ofenvironmentalchanges brought about by competitionbetwee nen terprises,in ter nalin formati ondistorti onandfinan cialfraud existthe recomme ndati onsof therisk.Share Free paper DownloadCen ter ,improvethein ternal audit of listed compa nies in China1, and improvethe audit of listed companiesthel

22、egal system.To improvethelegalstatus of thein ter nalauditsystem, internalaudittokeep up withthe forms ofdevelopme nt, the n eed to develop a << Internal AuditLaw > ;& gt; On this basis, to develop professi onal codes and the system of in ter nal audit. the n ati onal audit authorityfrom the

23、 listed compa nyaudit requireme nts,improve operational guidanee and professional training methods to enhance the releva neeof the operatio nalguida nee and bus in ess training, conferencingandotherforms of the annual audit work, the work pla n of the audit institutions to conveytotheinternal audits

24、taff,workfocus and work waytoguidethe internalauditworkdevelopme nt of thepla nanddirecti on andcon sta ntlysum up and promote the internal audit of technical methods andadva needexperie nee vigorously inrecognitionof, and promote its internal audit advaneedun its and figures, through pilot, to poin

25、t with the surface, the promotio n of internal audit in-depth developme nt of the work.2, clearly listing the company s internal auditfunetions and rights. The requirementsof many largelisted compa nies in China, due to the characteristics of the Group s organizational structure and its seeking Grou

26、p syn ergies, the pare nt un dertak ing must be un der the sub-e nterprise bus in ess activities, man ageme nt efficie ncyand risk management and so on to master, large listed compa nies in China must stre ngthe n the status and authority of the pare nt un dertak ingaudit cen ters, theformati on ofi

27、n tra-groupun ifiedsupervisi onandmanagementsystem, to complete an objective grasp ofthe overall situationof the Group. This requires that weestablish a sound in depe ndent corporate audit committee to assist the work of the Board and senior man ageme nt of each sub-e nterprise shall not hin der or

28、impede the work of the Committee. listedcompa niesin ternal auditdepartme nt should be part of the leadership of the Group Board Oversight Committee, resp on sible for the study and formulate the system of internal audit work and trial operati ons of the main areas ofthe pare nt en terprise sinterna

29、l audit departme nt is up to this Part, the board of directors is resp on sible for the impleme ntati on of vertical managementdown to the Chief Auditor of the InternalAudit Committee is appo in ted by this Part, the Board of Directors, is resp on sible for the audit of the en tire group.Group subsi

30、diary en terprises of in ternal audit established within the correspondingregionof the internalauditmissio n at the Headquarters Committee is resp on sible for, in depe ndent of the audited object, i n accorda nee with the un ified deployme nt of the mother En terprises Committee, respo nsible for t

31、he area of auditmonitoringand evaluation,the formation of “ two ormore ” internal audit structure.3, strengthenself-constructionof the listedcompa ny audit team.We know that good quality of the internal audit staff is the key to effective fun cti oning of the in ternal audit listed compa nies should

32、 attract excelle nt staff to joi n the internal audit team, the existi ng internal audit staff must also enhance thebus in esskno wledgeto lear nandimprove, especially to stre ngthe nthelear ningandtrai ning of the new in ternal audit ing sta ndards for in ternal audit staff is the progressive reali

33、zati on of a professi on al, thus lay ing a solid foun dati on for the effective con duct of internal audit work.4, the implementationof the audit of listedcompa ny supervisi on and electro nic in formatio n age, useof n etwork tech no logy can make more timely and efficie ntinternal audit of listed

34、 compa nies and large listed companies internal network can be established between the Group compa nies to establish auditbus in esselectro nic platform, so that audit in formatio n betwee n the internal audit departme nts at all levels, the internal audit departme nt and audit object timely deliver

35、y of electr onic bus in ess processes, data process ing and electr onic n etworks to stre ngthe n the links of the audit departme nt and audit targets and com munication can not only help internal audit departme nts to ide ntify problems, and can also mon itor the feedback and the impleme ntati on o

36、f the auditopi nio nof the audited object, the effectiveimpleme ntati on of the results of the work of in ternal audit.5, active risk man ageme nt audit.To face the risk of an increasingnumber of listedcompa ni es,we have the n eed tostre ngthe nriskman ageme nt audit, risk man ageme nt audit is to

37、evaluate the effectivenessof the process of risk management,control and early warning, it is an integralpart of riskman ageme nt, but also the end of the risk man ageme nt aline of defe nse. proper risk man ageme nt audit, you n eed to desig n a reas on able and viable risk man ageme nt audit framew

38、ork, we propose the followi ng recomme ndatio ns: (1) reas on able defi niti on of the level of risk. the defi niti on of the level of risk should be carried out in the audit of the early and the risk identificationstage, through risk thecon seque nces and probability of risk level, audit sampli ng and arrangedaccordingto the level of risk. (2) thedevelopme ntof risk man ageme ntauditin structi ons.OperationsGuide is the daily risk managementauditprocess dependenton the professional judgment of theinte