摘 要

近年來上市公司頻繁暴露的舞弊案件引起了人們的普遍關(guān)注，上市公司的內(nèi)部治理成為人們關(guān)注的焦點。內(nèi)部審計作為公司治理的重要組成部分，在公司的監(jiān)督和管理上發(fā)揮著舉足輕重的作用。然而，我國上市公司的內(nèi)部審計是機械照搬西方模式，沒有從實際出發(fā)，使得內(nèi)部審計在公司治理中發(fā)揮作用的作用十分有限，因此，如何建立一套適合上市公司特點的內(nèi)部審計制度，使得內(nèi)部審計在加強監(jiān)督、完善內(nèi)控、規(guī)避風(fēng)險、增加價值等方面發(fā)揮更好的作用勢在必行。

【關(guān)鍵詞】上市公司 內(nèi)部審計 內(nèi)部審計制度



Abstract
Recently the frequent exposures of public listed corporations’ fraudulent cases have caught peoples’ attention and now people’s attention and now people are concerned with their internal administrations. As an indispensable component of company administration, internal audit has played an important role in supervision and management. However, Chinese internal audit imitated the western patterns mechanically without considering practical situations. All of these lead to the result that the internal audit has very limited effect. So how to design a set of suitable internal audit for listed corporations and play a better part in enforcing supervision, improving internal controls, avoiding risks, adding value.
【Keywords 】listed company Internal audit
Internal Audit System




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