论基于公司治理的内部审计组织模式的构建

On Corporate Governance-Oriented Reconstruction of the Organizational Mode for Auditing Bodies

随着内部审计实践的迅猛发展,国际内部审计已融进了风险管理的新内涵。而我国的内部审计还处于探索阶段,上市公司内部审计机构的设置、职能等与公司治理结构不相适应,更谈不上实施风险导向内部审计。为找到我国上市公司内部审计和公司治理良性互动的内部审计机构的构建模式,从研究国际内部审计三个发展阶段出发,剖析了基于公司治理的内部审计的内涵,立足我国上市公司内部审计发展现状,重构了基于公司治理的内部审计组织模式。

The establishment of the modem enterprise system requires for the reform and reconstruction of the organizational mode for auditing bodies. From the corporate governance—oriented view, this paper aims to establish a new organizational mode for auditing bodies and improve the efficiency of corporate governance. It firstly analyzes the three developmental stages of international internal audit in order to reveal the nature of corporate governance—oriented internal audit; and then based on the analysis of the current situation of the internal audit in Chinese listed companies, it tries to form a new organizational mode for auditing bodies from the corporate governance—oriented perspective.