The Research Of Corporation Internal Auditing Based On Corporate Governance

It is an important assignment of deepening innovation of state-owned enterprises to establish perfect corporate governance configuration. As one of important component of corporate governance system, internal auditing falls across favorable developmental chance at the innovation. But at present internal auditing has many problems, which has restricted effect of internal auditing based on corporate governance. Therefore, this paper researches the development of corporation internal auditing at point of corporate governance by the numbers, so that internal auditing can serve for corporate governance effective.This paper is divided into five chapters. Chapter one is exordium, which introduces the background of this research, develops the current status in quo of home and aboard, summarizes the research significance, research thought, research methods and the innovation. Chapter two is basic theory of this paper. This chapter describes the theory of corporate governance, the theory of risk-based internal auditing, the theory of accountability and the theory of organizational behavior. Chapter three is relationship between internal auditing and corporate governance. This chapter discusses that internal auditing brings the feedback effect, appraises effect and supervision to corporate governance, and the institutional condition that internal auditing exert effect is corporate governance, which affect the target, function, marriage partner of internal auditing. Chapter four is the problems of corporation internal auditing based on corporate governance. According to the rogatory result of corporation internal auditing, this chapter analyzes the problems of corporation internal auditing based on corporate governance: the idea of corporation internal auditing based on corporate governance is dated, the organizational mode of corporation internal auditing based on corporate governance is illogical, the holistic diathesis of corporation internal auditors is low, the relation of persons of corporation internal auditing based on corporate governance isn't harmonious, the technology of corporation internal auditing drop behind, the choice of corporation internal auditing item is blind, the efficient range of corporation internal auditing based on corporate governance is narrow, the job effect of corporation internal auditing based on corporate governance is not nice. Chapter five is the measures to mend internal auditing based on corporate governance. According to the demands of corporate governance for internal auditing and the function of internal auditing on corporate governance, this chapter researches the amelioration of internal auditing at point of corporate governance by the numbers. According to the demands of the aim and functions and objects of internal auditing based on corporate governance, this paper puts forward human service idea of internal auditing based on corporate governance. At the base of absorbing organizational mode of internal auditing aboard, this paper sets up the organizational mode of internal audit based on corporate governance: internal auditing faces the committee council and the enterprise senior management level two-track report. According to function of corporate governance, this paper puts forward two avenues to mend construction of internal auditors based on corporate governance: improving stuff of internal auditors and collocating internal auditors with reason. Finally, this article points out several means to mend practice of internal auditing which include removing the center of gravity of corporation internal auditing work based on corporate governance, regarding the annual audit plan of corporation internal auditing based on corporate governance, paying attention to application of analytical review in corporation internal auditing based on corporate governance and ameliorating the auditing method of questionnaire-tye interview.