内部审计独立性

内部审计独立性探讨

On Independence of Internal Auditing

但目前国内外关于内部审计独立性对盈余质量直接影响的实证文献还非常少，这为本文在这方面的研究提供了机会。

However , the independence of internal audit at home and abroad about the direct impact on the earnings quality is also very little empirical literature , which for this study in this area provides an opportunity .

浅议企业内部审计的独立性

On independency of enterprise internal audit

论内部审计的独立性

On the Independency of Internal Audit

监督审查方面，内部审计部门独立性不强；审计人员的思想素质和技术水平有待提高。

Supervisory review , the independence of the internal audit department is not strong ; auditors the quality and technical level of thinking to be improved .

内部审计部门的独立性不强，影响其工作的权威性；

The internal auditing department 's lack of independence will result in the lessening of its authority .

例如对内部审计具的独立性这一对内部审计影响深远的因素就缺乏足够的研究，独立性被称为是审计的灵魂。

For example , with the independence of internal audit-a far-reaching impact on the factors of internal audit-to the lack of adequate research , known as the independence of the audit of the soul .

内部审计机构要有独立性；试论经营性医疗机构的财务管理

Internal audit must have clear and definite tasks ; An initial discussion on financial management in medical institutions with operating nature

本文的研究结果为这方面研究提供了重要的实证证据。（2）本文为加强内部审计建设，提高内部审计独立性提供了重要依据。

Results of this study this study provides important empirical evidence . ( 2 ) The construction of this internal audit to strengthen and improve the independence of internal audit provides an important basis .

要加强企业内部审计，充分认识内部审计的独立性、广泛性、科学性。

We should strengthen the audit inside an enterprise and have a deep understanding of its qualities of independence , widerange and science .

研究结果表明，上市公司单独设立内部审计部门、增强内部审计部门独立性、提高人员素质都能够有助于提高企业价值，从而促进内部审计质量的提高。

Study results show that companies separate internal audit departments , enhance independence of internal audit and staff quality which can help to increase enterprise value , thus contributing to improve the quality of internal auditing .

改善内部审计机构设置模式，确立内部审计的独立性地位。

Fourth , changing the mode of internal audit , establishing the independence of the internal audit position .

实践表明，内部审计外包在降低企业总成本、提高内部审计独立性等方面产生了积极的作用，是现代内部审计发展的重要趋势。

According to the practice , the internal audit outsourcing plays a positive role in lowering the total cost of the enterprise and promoting the internal audit independence etc. It is an important trend of the current internal audit .

新模式的采用能有效地解决内部审计对铁通公司经营管理的监督问题，使内部审计保持独立性、权威性，并提高内部审计工作质量。

The new model can effectively solve the internal audit problem of the management oversight , and makes internal audit maintain independence , authority , and to improve the quality of internal audit work .

内部审计管理模式与非预期审计费用呈显著负相关关系，说明内部审计独立性越高，外部审计师越倾向于利用内部审计的工作。

Internal audit mode is inversely related to unexpected external audit fees owing to the more objective the IAF , external auditors are more likely to rely on the work of internal auditors .

文章认为，要提高内部审计质量，有三个问题是值得注意的：一是要保证内部审计的独立性；

This paper considered that , to improve the auditing quality , there are three issues showed be averted .

通过组织设计，确定派驻审计办事处与派驻省分公司同属铁通公司管理，并且实施内部审计费用单独核算，与被审计对象没有经济上的关系，以解决内部审计独立性问题和权威性问题。

Organizational design determines that the sending agencies and provincial branches are all in CTT governance , and implementation separate accounting of internal audit cost while the audited objects have no economic relations with it , in order to solve the of independence problems and authority issues of internal audit .

此前的文献已经表明内部审计有利于提高盈余质量、增强公司财务报表的可信度，另外一些文献则指出内部审计的独立性对保证内部审计工作正常进行非常重要。

The previous literature has shown that internal audit will help improve earnings quality , and enhance the credibility of financial statements , while the literature points out that the independence of internal audit to ensure normal internal audit work is very important .