内部控制外文文献格式范例

内部控制外文文献格式范例内容摘要：

characteristic, authority is as important as independence. As internal audit is lack of authority it should have had, it is hard to play monitoring roles. Modern enterprise system requires internal audit make pre, interim, and postmonitor and evaluate. As internal audit exists inside audited anizations, its functions should be more inclined to preaudit and interim auditing with increasing economic benefit as a target, and emphasize on acplishing managerial functions. China’s audit means is still manual audit, which greatly restricts the efficiency of internal audit monitoring. As for audit procedure, auditing risks increase due to inplete consideration on audit scheme, imperfect audit evidence, nondetailed audit work division, nonstandard operation of audit staffs, and so on. We need to make good use of efficient and effective internal audit, neither only depending on individual enterprise nor social restriction, but all efforts from the state, society and enterprises. Definitely speaking, we propose the following countermeasures. “ No rules, no standards.” China is lack of special laws and regulations on internal audit, which is the key reason why internal audit can’t guarantee its desired effect. Therefore, we suggest the government to fully study current economic trend on internal audit and issue feasible laws and regulations on internal audit in order to legally guarantee the necessity, work scope, authority and practice regulation of internal audit. According to the above discussion, the shortage of independence and authority is the key factor that internal audit can’t play its roles. However, if internal audit is charged by relevant staffs of audited anizations, and guided by the management of that as well, internal audit, in any case, 山东建筑大学 毕业论文外文文献及译文 4 can’t guarantee its independence and authority. If the government can qualify internal audit staffs, systematically manage qualified staffs, appoint them according to corporate practical needs, assess and monitor them and distribute salary to them by the government, and implement regular turn, the independence and authority of internal audit will be greatly promoted, at the same time, the quality of the staffs also will enormously increase. It is not enough for the state and society to regulate and define internal audit functions only. Corporate managers should change their minds, and make clear that internal audit staffs are friends but not enemies and more functions of internal audit are strengthening corporate management, therefore, they are the important force and specialists of corporate management. Only in this way, can managers play roles of internal audit forwardly, cooperate with internal audit staffs positively, eliminate interference mood, and strengthen internal audit work voluntarily. Internal audit should transform from “monitoring dominant” to “service dominant”, strengthen service function, highlight the “introversion” of internal audit, base on the requirements of corporate management, and ensure the business target of corporate optimal value. Along with。