内部审计研究论文英文版

Abstract: Risk-oriented Audit is presently an advanced approach for internal audit in western countries, and represents the direction for China’s development of internal audit. With increasing integration of China into the economic globalization, it is necessary for China’s internal audit to draw on the advanced theories, methods and techniques of risk-oriented audit. The development of social economy has made enterprises exposed to increasingly complicated operational risks. The traditional model for internal audit has proved to be unsuitable to meet the demand for current economic development. The modern internal audit model based on risks has become the inevitable trend for the transformation of internal key of risk-oriented audit approach lies in the identification and control of risks. Because audit risks are affected by enterprise’s inherent risks, risk control and detection, the risk-oriented audit theory is centered on the analysis of audit risks for the establishment of a scientific audit risk analysis model. Qualitative and quantitative analysis is used to quantify, determine and control the inherent coefficient of levels of assurance and determine the acceptable level of risk detection, with an aim to ensure the quality of audit.

Internal audit is self-restraint and oversight mechanisms of an important part of improving the operation and management of enterprises, the need for internal economic efficiency. However, the internal audit of our business there are certain defects and drawbacks, especially in recent years as China's economy further in-depth reform of modern enterprise system and the gradual establishment of internal audit in the great development of the city is also faced with the types of severe challenges. Therefore, Chinese enterprises need to have a timely internal audit is to be improved and perfected, but also a greater need to find faster and better growth and development. In this paper, the meaning of the internal audit, status and organization design to study the internal audit role in the enterprise, in the scientific analysis of the status quo of China's development of internal audit on the basis of China's enterprises to improve the internal audit system. Of our internal audit to play its enterprise management in improving the speedy achievement of guiding significance for development, but also to enhance the economic efficiency of enterprises and the protection of the rights and interests of such enterprises to provide a reference.漩涡的

Risk-based audit of the West is currently more advanced method of internal audit, but also the development direction of China's internal audit. As China's economy is increasingly integrated into the globalization trend for China's internal audit should also draw on the full risk-based audit of advanced theories, methods and 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 approach focused on identification and control risk. As the audit risk by enterprise inherent risk, control risk and to examine the impact of risk, therefore, risk-based auditing theory is the core starting from the analysis of audit risk, establish a scientific audit risk analysis model, through qualitative and quantitative analysis, quantitative determination of the inherent level of assurance factor and control the level of assurance factor, determine the acceptable level of risk checks to ensure audit quality.

Internal auditing is an important part of supervision of audit, with the establishment of a modern enterprise system, and improve the internal audit, the framework to reconstruct, internal audit scope of business need further expansion, the research of internal audit and become hot. Reinforcing the enterprise internal audit is to establish an enterprise as a legal person system and the system of property rights, but also needs to ensure enterprise assets value of the property owners, maintenance and legitimate rights and interests of the business operators. The enterprise internal audit work to do to give full play to its supervision and verification and staff, words: the internal audit function

This article discussed several internal audit, the advantages and disadvantages of the performance evaluation of the balanced scorecard is proved effective evaluation tools, and introduced the balanced scorecard performance evaluation of enterprise internal audit, with the overall performance of the balanced scorecard management idea, from the customer, internal business, innovation and learning, financial four Angle of internal audit work performance targets and design indexes, decomposition based on the balanced scorecard performance assessment system of internal auditing framework.

Internal audit is an important component of China's audit supervision part of the establishment of modern enterprise system, improve and perfect the internal audit framework to re-build, internal audit is also the need for further expansion of business scope, the study of internal audit once again become a hot spot . Strengthen the internal audit is to establish enterprise legal system and property rights system needs, but also to ensure that increasing the value of corporate assets, maintenance of property rights owners and the legitimate rights and interests of business operators needs. Internal audit work to do well must give full play to their supervision, appraisal, staff and other functions. Keywords: Internal audit function

This article discussed several advantages and disadvantages of the performance evaluation in internal audit. It shows that the balanced scorecard is an effective performance evaluation tool, and we introduced the balanced scorecard into performance evaluation of enterprise internal audit. Based on the overall performance management idea of the balanced scorecard, we carried through target decomposition and design indexes on internal audit work performance from four areas including the customer, internal business, innovation and learning, financial. Then we proposed a suit of assessment system framework for internal audit performance based on the balanced scorecard .

Internal auditing is the enterprise self-discipline and supervision mechanism, and is an important part of enterprise management, perfect and improve the economic benefit of the inner needs. But, our country enterprise internal audit has defects and shortcomings, especially in recent years as China's economic system reform of further and gradually establish a modern enterprise system, internal audit in a huge development at the same time, also faces all sorts of serious challenges. Therefore, our country enterprise internal audit need timely to improve and perfect the need for greater and more better and faster growth and development. The paper introduces the meaning of internal audit organization design, and studied, the role of internal audit in enterprises, scientific analysis of internal audit in China on the basis of the current development, perfecting the enterprise internal audit system. To improve its internal audit in enterprise management, enterprise development, also has guiding significance for improving enterprise economic benefits and safeguarding rights provided reference etc.