内部审计独立性

Internal audit problems and CountermeasuresAbstract: This paper companies in China the problems of internal audit from the awareness, improve independence, strengthen the system, three aspects are discussed. Keywords: corporate governance internal audit of internal controlWith the development of China's socialist market economy and the deepening of economic reform, the management of enterprise managers also increased the difficulty and span. If we want to branch, branch operations and all sectors of economic activity and enterprise as a whole combine economic performance alone, the general internal functions of the body to control and evaluation, will become scattered messy and weak, so the corporate internal audit has become an inherent need it to strengthen internal supervision and management aspects of the economy play an important role.Our internal audit problems1. Can not effectively protect the independence of internal auditAs the current management system lag and the internal audit position is not accurate, so that the internal audit staff in the exercise of supervisory powers in the process of independence is weak due to the internal audit staff, wages, other benefits by the business units of the responsible person domination, which makes them in carrying out its monitoring and evaluation functions have a lot of concerns, business leaders when authorized to approve the business in violation of relevant laws and regulations, or not cost-effective principles, internal audit staff for their own interests considerations, often performed powerless present internal audit staff in a large part of the audit by the accounting or management staff part-time, this situation led to internal auditors in developing audit plans, the implementation of audit procedures, the audit report issued by the interests of all parties often and thus, difficult to carry out an independent audit activities. In addition, because the leadership is not enough emphasis, the streamlining of internal audit to be unrealistic, workforce instability, seriously affecting the internal audit staff's independence.2. Enterprises lack understanding of the internal auditIn modern companies, there are still many people do not understand the audit work and ignore the role of internal audit, the audit work of resistance, even with that internal audit is dispensable. Some of the psychological fear of the internal audit pregnant , skeptical. Some of the internal audit of the nature, role and functions of the lack of knowledge, there is no internal audit institutions will be regarded as an important part of corporate governance so that a case of streamlining the combined agencies, internal audit will bear the brunt of victims. There are some corporate executives one-sided that the internal audit is to check the internal economic problems affecting the unity and stability of enterprise employees, decentralized management of energy, that 'internal audit limited their operational autonomy undermine their authority. ' The understanding of the enterprise management of internal audit work is not seriously weaken or dilute the internal audit, making it difficult to play the role.3. Legal system is not quite perfectOne is the lack of legal basis, <<Law>> standardized modern enterprise system as the main legal, internal audit agency to set to make regulations; <<Audit>> and just simply stipulates that the state audit and internal audit relationship the other is no internal auditing standards, the Western countries IIA Standards issued by the department audit services can be funded based on its personnel standards, professional ethics and working procedures are rules, so the internal audit with international practice, there are still very in the gap. The third is the internal audit system is flawed. companies do not fully understand the internal audit can not only become an important means of self-restraint, but also become an important means of self-development, not widely publicize guide is not strong, not the internal audit agency to work more independently, to play a role.Improve our response to internal audit work1. Ensure independence of internal auditHow to set the internal audit agency, directly affecting the independence of internal audit work related to the authority to establish auditing and increasing the intensity of audit and supervision. Coincided with the current institutional reform, this issue is necessary for good research In accordance with international practice, corporate internal audit organizations according to their affiliation within the set is divided into four cases: ①in the Board of Directors under the leadership of the various functional departments in the independence of the strong. ②under the leadership of general manager, the functions of the , there is a degree of independence. ③the chief accountant (or vice president in charge of finance) under the leadership and other functions at the same level, low independence. ④set up internal audit institutions in the financial sector, almost no independence. China should be based on the actual choices ①②specific types, in order to enhance internal audit agency level to protect the independence of internal audit.2. Redefine the status of internal audit, to improve the understanding of internal audit Sound, a sound and effective internal control is an important characteristic of the modern enterprise system, but also an important modern enterprise management methods and needs. Internal control system can be integrated to reflect a company's management and management capacity of senior managers, while the internal control the monitoring process, the internal audit to play an increasingly important role in both the internal control is an important component, but also monitor other aspects of internal control the main force. Thus, in policy and funding to increase support for the work of internal audit in the institutional setup, staffing, work arrangements, and the importance of internal audit, internal audit results as an important basis for decision-making and evaluation. Share on free download 3. Improve the legal construction of the internal auditPay close attention to formulate rules and regulations of internal audit, internal audit system will be fixed in the form of law, to further clarify the importance and necessity of internal audit; internal audit staff with a clear legal form of legal responsibilities and rights; to develop the appropriate implementing rules and industry, internal audit department rules and regulations; with the status of internal audit agency law, structure, hierarchy. So that the internal audit into the legal system, legal protection with the independence of internal audit. Only the law of comprehensive internal audit, the Internal Auditors to workwell according to the law.In short, in the modern era of rapid economic development, internal audit on behalf of the management of internal economic activity and monitor the activities of management, responsible for business operations and decision-making control services, must be accurately positioned to help companies achieve their organizational goals , to promote enterprise and the sustained and healthy development. Links to free download 。