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internal audit under the importance
The company is commonly according to authorities, actuators, regulatory agencies separated from each other, the principle of balance between the, based on laws making enterprise articles of association, the formation of the shareholders' meeting, board of directors and the board of supervisors and executive organization of the company. The modern enterprise system. Its characteristics are: property accountability clarity, clear, separation, management science. In the modern enterprise system, the company is the main, typical of organization.
Internal audit the company management is one of the important links. Internal auditing is refers to the department or unit interior independent audit institutions and auditors, according to country or departments of laws, regulations and policy system standard, by special procedures and methods, department of financial revenues and expenditures, this unit and its economic activities audit, find out its legitimacy, compliance and benefit, and puts forward some Suggestions and opinions to strengthen economic management and improve the economic benefit of a kind of economic supervision and activities.
Internal audit in practice existing in the work of the effect that cannot ignore: first, to stop illegal discipline phenomenon, protect state property and business interests; Second, the disclosure of economic activity material the error and frauds, and ensure that the accounting information is true, correct and timely legitimate reflect the fact; Third, cooperate with censorial department, and crack down on all kinds of economic crime. In addition to the restriction role and protective effect, verification function and role of the staff. Enterprise's internal audit organization model and the organization form of enterprise is closely related to the internal audit in the enterprise to play their due role must establish and modern enterprise system to adapt the internal audit organization system.
Five, expounds the scope of internal audit and working procedures
1, internal audit scope
The international standard internal audit practice of article 300 of the "scope of work" in made limit: the internal audit scope must include internal control system of the organization the applicability and effectiveness, and its complete assigned duties on the implementation effect of examination and appraisal. By the following several aspects specific components:
(1) data integrity and authenticity of the internal auditors must review-the financial and operating material is true, complete and reliable, and used for the identification of examination, measure, classification and report these material method.
(2) comply with the policy, planning, the degree, the laws and regulations, internal audit must review an organization established internal control system and the system to ensure that follow the business and report to have an important effect on the related policy, planning, procedures, laws and regulations, and through the examine and determine the organization are following the relevant regulations and requirements.
(3) asset protection measures--the internal auditor examination must protect assets proper method, check, check the actual existence of these assets.
(4) economic and effective use of resources--the internal auditor must use resources evaluation of the economic and effective.
(5) complete set of business or project goals-the internal audi