.Gjl775 { display:none; } 基于内部控制视角的 企业 内部审计研究(论文12300字) 【摘要】 现代企业治理的失败是21世纪以来一系列财务舞弊案的源头分现代企业管理的缺陷，在很大程度上又归因于外部治理的不完善，外部审计独立性难以得到保证，这就给内部审计制度向现代企业治理的介入提供了机会，加上世通舞弊案由内部审计制度揭发，让内部审计制度的地位瞬间升，内部审计制度也由此受到越来越多的关注
随着内部审计制度重要性的提高，美国证券交易所和国际内部审协会也不断对内部审计制度的规定进行了相关的修订和完善
现代企业的董事会越来越重视内部审计制度的作用，因此内部审计制度自身也必须突破传统领域的限制，不断拓展其职能和作用，包括监督、控制的基本职能和评价、反馈的服务职能
从而内部审计制度不但可以提高和证财务信息的质量，而且能够提现代企业业绩，为组织带来价值增值
同时内部审计制度又要受到自身素质和外部环境的影响
【关键词】内部审计制度；现代企业治理；财务管理 The importance of internal audit in internal control 【Abstract】 Corporate governance failures is since twenty-first Century a series of financial fraud in the source branch management deficiencies, to a great extent attributed to external governance is not perfect, the external auditor independence is guaranteed, this gave the internal audit to the company governance intervention has provided the opportunity, and WorldCom fraud case internal audit revealed, let the position of inner audit instantly litre, internal audit has thus received more and more attention.With the improvement of importance of internal audit, the United States Securities Exchange and international internal audit association are constantly on internal audit in accordance with the provisions of the relevant revision and perfection. The company will pay more and more attention to the role of internal audit, internal audit itself it must break the traditional areas of restricted, continue to expand its functions and roles, including the supervision, control and evaluation, the basic function of consulting service function. Thus the internal audit can not only improve the quality of financial information and credit, a suppression is ' service fraud case, and can improve the performance of the company, for the organization to bring value rise in value. At the same time the internal audit subject to their own quality and the influence of external environment
