内部控制、内部审计及公司治理分析研究 公共管理专业VIP免费

内部控制、内部审计及公司治理Internalcontrol,internalauditandcorporategovernance摘要进入21世纪以来，我国市场经济的得到快速发展，企业面临的问题和挑战也愈发增多，公司治理这方面逐渐成为了企业人关注的热点。拥有良好的企业治理方案就能使企业获得很大的发展，这也逐渐成为企业发展的共识，企业要想在效率最高的情况下获得利润最大，就一定要抓紧公司治理这条主线，达到优化企业结构的目的。关于企业的治理，文章提到了内部控制和内部审计两个方面的内容。本文通过对这三者的内涵以及三者之间关系的认识与解析，找出制约内部控制、内部审计在公司治理中发挥作用的因素及对策，完善内部控制、内部审计以及公司治理的方法，对推进公司治理的优化和发展有重要的影响。关键词：公司治理，内部控制，内部审计AbstractSincethebeginningofthe21stcentury,China'smarketeconomyhasbeenrapiddevelopment,enterprisesarefacingproblemsandchallengesareincreasinglyincreasing,corporategovernancehasbecomeahottopicintheenterprise.Haveagoodcorporategovernanceprogramwillenableenterprisestoobtaingreatdevelopment,whichhasgraduallybecometheconsensusofthedevelopmentofenterprises,enterprisesinordertomaximizetheefficiencyofthemaximumprofit,wemustpaycloseattentiontothemainlineofcorporategovernance,tooptimizeThepurposeoftheenterprisestructure.Onthecorporategovernance,thearticlereferredtotheinternalcontrolandinternalaudittwoaspectsofthecontent.Onthecorporategovernance,thearticlereferredtotheinternalcontrolandinternalaudittwoaspectsofthecontent.Throughtheunderstandingandanalysisoftherelationshipbetweenthethreeandtherelationshipbetweenthethree,thispaperfindsoutthefactorsandcountermeasurestocontroltheinternalcontrol,theinternalauditinthecorporategovernanceandimprovetheinternalcontrol,internalauditandcorporategovernance,TopromotetheoptimizationanddevelopmentofcorporategovernancehaveanimportantimpactKeywords：Corporategovernance,internalcontrol,internalaudit目录摘要..........................................................................IAbstract.....................................................................II目录..........................................................................11.引言........................................................................22.内部控制、内部审计与公司治理的内涵..........................................22.1内部控制的内涵........................................................22.2内部审计的内涵........................................................32.3公司治理的内涵........................................................33.内部控制、内部审计和公司治理的关系..........................................43.1内部控制与内部审计的关系..............................................43.2内部审计与公司治理的关系..............................................43.3内部控制与公司治理的关系..............................................54.公司治理中内部审计存在的问题................................................64.1轻视内部审计的作用....................................................64.2内部审计的审计范围受到限制............................................64.3审计基础建设制度不完善................................................74.4人员素质制约内部审计工作..............................................74.5没有有效地将内部审计与公司治理相结合..................................75.公司治理中内部审计存在的问题................................................85.1内部控制缺乏有效的运行环境............................................85.2内部控...