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Interaction between Internal Audit and Audit Committee

Author: ZhangShiMin
Tutor: YangQingYing
School: Capital University of Economics
Course: Accounting
Keywords: internal supervision internal auditing audit committee
CLC: F239.45
Type: Master's thesis
Year: 2008
Downloads: 218
Quote: 1
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Abstract


Internal auditing and audit committee are the important system of corporate governance. At the beginning of 21st century, a series of serious cases in financial fraudulence of listed company have aroused people’s introspection about the internal supervision of the listed company.Internal auditing and audit committee, as the main part of the company’s internal supervision, have the blur relations and the low efficiency. How do the internal auditing reinforce the control and restriction to the deputies’ behavior in order to protect the clients’ interest? How to look upon and correspond the relationship between internal auditing and audit committee? What mode of operation should be designed to play the greatest utility?With those problems, I chose the interacting relations of internal auditing and audit committee as the research direction of dissertation for master degree. I planned to analyze the interacting relations of internal auditing and audit committee in listed companies, to form an interacting framework of internal auditing and audit committee, and hope to provide help for the further research.The thesis discusses in five parts. On the base of summarizing the existent research, it introduces the theories of principal-agent, corporate governance and stakeholder, and analyzes the relations between internal auditing and them.Secondly, the analysis on the relation between internal auditing and audit committee about the case of WorldCom Inc., showed that audit committee was not omnipotent, and to establish the scientific internal supervision system is the effective way to control the quality of listed company’s financial information.Thirdly, the thesis analyzed the interacting conformity integrity, that is the key of article, which of them belongs the relevant level of company’s internal supervision, and they make up together of the network in listed company’s internal supervision. There are the relations of mutual supporting and mutual dependence.The last part of article puts forward the suggestion about the interacting integrity of internal auditing and audit committee to solve the listed company’s problems.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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