谈内部审计在企业公司治理中的作用 毕业论文.doc

论文编号： 华南师范大学增城学院 本科毕业论文（设计） 题 目：谈内部审计在企业公司治理中的作用 姓 名：赵 妍 学 号：060314242 系 别：会计系 专业班级：国际会计(2)班 指导教师：甘 敏 2010 年 03 月 30 日 中 文 摘 要 随着内部审计作为现代企业的重要组成部分，作用也日益凸显内部审计已经成为公司生存和健康发展的重要保证更加看重内部审计在公司治理中的作用Abstract Along with the development of modern enterprises internal structure and changes in the external environment, the enterprise management level unceasingly, the internal audit as a complication of modern corporate governance, as an important part of the function also increasingly prominent. Meanwhile the internal audit has become the company survival and healthy development of the important guarantee. Especially in recent years, enron, worldcom and xerox and so on a series of corporate scandals gave an alert in governance, make people aware of the established a complete set of management systems to prevent fraud and can better improper management problems, and the system of internal audit is the indispensable important component. People have to take various measures to corporate governance mechanism, and also more value the loopholes in the corporate governance of the internal audit function. This paper mainly through introduction about the internal audit, and reveals the internal audit in corporate governance and internal audit in the role of the problems encountered in the management aiming at these problems, and to strengthen the internal audit in maximizing if the role of corporate governance. Key words：Internal AuditCorporate Governance；Effect；Measures 目 录 一、内部审计概论…………………………………………………………1 (一) 内部审计的含义………………………………………………………1 (二) 内部审计的职能………………………………………………………1 1. 经济监督职能……………………………………………………………1 2. 经济评价职能……………………………………………………………2 3. 经济控制职能……………………………………………………………2 4. 间接管理职能……………………………………………………………3 5. 咨询服务职能……………………………………………………………3 (三) 内部审计与公司治理的关系…………………………………………3 二、