内部审计

This article in to the internal audit theory elaboration foundation in, emphatically implemented the actual problem to Our country Enterprise which internal audit the social present situation and faced to carry on the analysis, and how on did well internal audit work to propose some advisory opinion.

本文在对内部审计理论阐述的基础上，着重对我国企业实施内部审计的社会现状及所面临的实际问题进行了分析，并就如何搞好内部审计工作提出了一些参考意见。

Internal auditors have turn into the conductors' brainmen and assistants. But when all is said and done, Chinese internal audit must exist some problems and deficiencies because of short time, which will not be suit the development of modern corporate and holdback the development of internal audit.

但是，由于我国内部审计的发展时间短，且完全是1种行政命令的产物，使得我国的内部审计出现了1系列的问题，不能适应我国现代企业制度的发展需要，已成为我国内部审计发展的障碍。

After all, it's a trend of internal auditing' s development.

风险导向内部审计是内部审计发展的必然趋势，代表了企业内部审计的发展方向。

As the economy continues to develop, the growing complexity of business risks, the traditional internal audit model has not meet the current needs of economic development in order to risk-based model of a modern internal audit has become an inevitable choice for the transformation of internal audit.

随着社会经济的不断发展，企业经营风险日趋复杂，传统的内部审计模式已不适应当前经济发展的需要，以风险导向的现代内部审计模式，成为内部审计转型的必然选择。

How to improve the built-in control system that the contemporary business administered below the mechanism , the writer thinks :Built-in control theory research ought to be strengthened ,Establishes to amplify the standardized setup of built-in control ; Fix up once more our country board of directors authority setup ,Introduce from elsewhere independent director's system ,Improving law of corporation man administers the composition ;Strengthening the business crisis administer consciousness ,Establish the business hazard control system ;The implementation with artificially originally the human resource administers the tactics ;Strengthen the independence that the inside audited ,Establish together with the audit pattern of inside that the contemporary business system is adaptable each other ,Business built-in control effect and effectiveness are lifted .

如何完善现代企业治理机制下的内部控制制度，笔者认为：应加强内部控制理论的研究，建立健全内部控制的标准体系；重新安排我国董事会的权力格局，引进独立董事制度，完善公司法人治理结构；加强企业危机管理意识，建立企业风险控制系统；推行以人为本的人力资源管理策略；加强内部审计的独立性，建立与现代企业制度相适应的内部审计模式，提高企业内部控制的效果和效率。

It is a challenge and exploration for former audit patterns and thinking that risk management audit system is built in subsistent audit practice in NCL Company.

在现有的内部审计工作中建立风险管理审计体系，无疑是对原有审计模式和思维的一种挑战，也是在NCL公司内部审计实践中的探索。

In present stage, performing management audit in our countrys security companies is suit for the demand of business transformation and internal audit transformation in open competitive environment. Along with the continuously extension in capital scale and business scope, the security companies in our country has more and more complicative organization structure and business system. Based on internal control and risk management, management audit can promote validly security companies implementing internal entrust management responsibility, can be advantageous to realize the capital extending and the value increasing.

现阶段我国证券公司开展管理审计是适应开放式竞争环境、业务转型和内部审计转型的需要，随着我国证券公司资本规模和业务范围的不断扩大，组织结构和业务体系日益复杂，基于内部控制和风险管理基础上的管理审计能有效促进证券公司内部受托管理责任的履行，有利于证券公司实现资本扩张和企业价值增值。

In order to develop the function of internal auditing of increasing value and improving firm"s operation, the firm"s internal auditing department requires improving significantly the ability to adapt auditing environments variety, desiderates constructing flexible internal auditing system.

为更好发挥内部审计增加价值和改善公司运营的作用，公司内部审计部门需要大幅度提高应对环境变化的能力，亟需构建柔性的公司内部审计系统。

The article constructs an analytical frame based on theory of transaction cost, discussing the influencing factors which determines the choice of internal audit mode: outsourcing or self-owned. It gets the conclusion that, there are three reasons why more enterprises choose to outsource internal audit: the continual reduction of assets specialization of internal audit, the great decl...

本文构建了一个基于交易费用理论的分析框架，对企业内部审计选择外包模式还是自有模式的影响因素进行了探讨，认为内部审计的资产专用性不断降低，内部审计的市场交易成本大幅下降，内审外包在成本收益比较中日益占据优势地位，是更多的企业选择将内审外包出去的原因。

Correctly understanding the character of management function of interior audit is beneficial to acc...

正确认识内部审计管理职能的性质，有助于正确地定位内部审计，使内部审计的作用得以充分的发挥。

Chrysanthemum of 10 thousand birthday is lax to edaphic requirement, with the arenaceous qualitative loam with fecund, good drainage had better.

万寿菊对土壤要求不严，以肥沃。排水良好的砂质壤土为好。

He unstepped the mast and furled the sail and tied it.

他拔下桅杆，把帆卷起，系住。