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Study on Value-added Effect of Internal Audit in Listed Companies in China

Author: SuZuo
Tutor: ZhangYong
School: Guizhou College of Finance and Economics
Course: Accounting
Keywords: Internal Audit Value added Principal-agent Incomplete Contracts
CLC: F224
Type: Master's thesis
Year: 2011
Downloads: 60
Quote: 0
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Abstract


Theorists has been widespread concern since the promulgation of the 1999 Institute of Internal Auditors (IIA) fifth definition of internal auditing, internal audit value-added features, can be said that has never been an era like now to the internal audit so enormous challenges and opportunities. The late 1990s and the beginning of this century, the world financial scandal occur frequently, the focus of the society began to shift from the company's external governance of the company's internal governance. Especially after the Enron and WorldCom frauds, internal audit for the value-added function of the organization by regulatory authorities and the public, so that the role of the internal audit unprecedented attention. Value-added effect of the internal audit of listed companies in China as a research perspective, the main method of combining the use of normative research and economics derivation study. The ideas are as follows: First, based on the analysis of the research background, pointed out the importance and urgency of China's listed companies internal audit value-added effect; Secondly, based on the perspective of this study, the system combing the theoretical basis of the internal audit, review the internal audit its theoretical basis, and on the basis of a review of internal audit definition changes, comparative analysis of modern internal audit internal audit function; once again, the use of economics the derivation demonstrate internal audit of listed companies to the existence of the multiplier effect, at the same time explore the impact of internal the audit value-added effect of factors; Finally, combined with the problems of internal audit practices of listed companies in China, put forward a series of policy recommendations to improve the value-added effect of the internal audit, in order to better enrich and expand the internal audit theoretical study, thereby promoting the cause of internal audit development. The innovation of this paper is mainly reflected in the following aspects: 1, the derivation method is the use of the novel in the past for the study of the internal audit stays in theory, the paper uses economics derivation with experience in data analysis combining research methods, value-added internal audit effect study in economics the derivation study the model to establish formula derivation reflects the innovative research methods and means. 2, study novel internal audit to add value for the organization stays in theoretical exploration stage, combined with the actual especially for China's securities market on the Main Board listed companies very little research literature. Internal audit listed companies value-added effect research perspective, empirical data analysis of past research, analyze and combine the existing practice of internal auditing of listed companies in China, and put forward a series of targeted policy recommendations.

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CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
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