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On Internal Auditing of State-owned Listed Companies in China

Author: LiXiaoMing
Tutor: WangJiHong
School: Jilin University of Finance and Economics
Course: Accounting
Keywords: Corporate Governance State - owned listed companies Internal Audit
CLC: F239.45
Type: Master's thesis
Year: 2010
Downloads: 716
Quote: 1
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Abstract


In recent years, the international community appeared in succession lead to the bankruptcy of the company due to \. 2004 CAO event a painful lesson to us a wake-up call to strengthen the supervision of state-owned listed companies, the SASAC has issued a series of documents. But how the market economy environment, under the premise of strengthening corporate governance through effective internal management to achieve this purpose, it is particularly important. According to the Shenzhen Stock Exchange listed companies survey data, nearly two-thirds of listed companies to establish the Audit Committee, the Board of Directors, of which there are more than more than half of the company is to establish the direct leadership of the company's Audit Committee Internal Audit institutions of this model. This fully shows that the internal audit institutions of the listed companies in China is attributable to the leadership of the Audit Committee, has become mainstream. This trend markedly role in the corporate governance structure of the process of building gradually. Therefore, learn from the practice of listed companies, to study the development of internal audit issues in the governance structure of the state-owned listed companies, has a very important practical significance. Therefore, the paper, from the perspective of corporate governance of state-owned listed companies to explore the interior of the state-owned listed company audit-related issues. This paper is divided into five parts, the first part describes the theoretical foundation of corporate governance and internal audit, which include: corporate governance, internal audit, internal audit trends; second part describes the interaction between corporate governance and internal audit, it including: the meeting point of the corporate governance and internal audit, internal audit role in corporate governance, corporate governance structure of the internal audit; Part III describes the corporate governance of listed companies internal audit of the status quo and problems analysis; section describes the promotion of the Countermeasures of internal audit in corporate governance of state-owned enterprises in China, include: conversion concepts, innovative internal audit concept, improve the enterprise system and the internal audit normative systems, improve the independence of the internal audit department, building mainly of independent directors the audit committee to improve the corporate governance structure, improve the quality of the internal audit staff, and enhance the management of risk awareness, and the importance of internal audit, broaden the audit perspective, and actively improve the traditional audit strategy. Part V describes the state-owned listed companies corporate governance and internal audit should pay attention to the problem, including: corporate governance and internal audit at two levels.

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