Chief Audit Officer System In China Studies

The chief audit executive system officially since1995in the enterprise has appeared after twenty years of time, the regulations arid practice have a certain development. The Audit Commission in2014January announced a "provisions of the internal audit work (Draft)" to consult the related advice to the people from all walks of life, the revision contents including the chief audit executive system. Internal audit work "Provisions (Draft)" release indicates that the chief audit executive system will achieve further development in the law and practice. This paper focuses on the research of the chief audit executive system, in order to provide some help for the future development of the chief audit executive system.The first to carry out the system factor analysis. The chief audit executive system elements in theory is divided into four types. One is the chief audit executive enterprise management position location. The chief audit executive model including the establishment of model, the report model. The two is the chief audit executive function range, responsibility, have power. The scope of the chief audit office responsibility size affects its play to corporate governance and corporate management strength function, so the chief audit executive responsibility is one of the core content of system. The three is the chief audit executive career competence. Four is the work procedures and methods of work of the chief audit executive. Because has its obvious individual enterprises of different working procedures and methods of work in the form of performance, there is not a certain standard, so this paper on the aspects not discussed.Second to carry out the historical stage analysis. According to the stage features of regulations, practice, theory divides the development process of China’s chief audit officer system into three stages:the stage of recovery from1995to2000,2000to2005, the germination stage of stagnancy stage, since2005, the various stages of the chief audit executive mode, responsibility, professional competency analysis stage characteristics.Third carry out a comparative analysis at home and abroad. From the model, responsibility, professional competence development of the chief audit executive ability level system of theory and practice study and draws the following conclusions:from the angle of system development and the effect of the enterprise practice, the chief audit executive accepted the board leadership, two-way report and board of directors straight take over free mode is the most effective and scientific needs rich chief; the auditors and the board of directors the content of communication in the regulations and the practice, to strengthen the corporate governance play responsibilities; transformation puts forward the new request to the chief audit executive risk management, internal control and other professional ability to management audit in the direction of modern internal audit, but in a professional capacity development at the same time, must pay attention to the cultivation of professional ethics.Finally, some policy suggestions on the construction of the chief audit executive system. Security mechanism suggestions include uniform consistency, keeping the rules and regulations formulated by the chief audit executive appellation, the establishment of the chief audit executive system include a feedback mechanism, the appointment mechanism, exit mechanism.