On The Internal Audit

The theory of internal audit of enterprises is not ripe yet, both in Chinaand abroad. So far, there is not a book stating the theory of internal audit ofenterprises in a systematic way or ~n a integrated way. The theoretical sys-tem of internal audit of enterprises is not constructed yet. Therefore, this pa-per aims to construct the fundamental theoretic system and discusses two rel-ative important applied theoretic subjects.In chapter II of this paper, analyzed and deduced the principal cause andbasic prerequisite of the origination of internal audit of enterprises in the posi-tion of administration, which is in embryo in ancient times, appears in themiddle of nineteenth century and gradually ripe in the forties of twentiethcentury. Its principal cause is the accountability between top administeringauthority and subordinate administering authority. The function of internalaudit of enterprises is that improve the trustee to execute his accountabilitythrough confirming and appraising the execution of accountability of relativesubordinate authority. The accountability is a keyword all through the pa-per. The outside pressure is an auxiliary element for the origination of inter-nal audit of enterprises. For the internal audit of most enterprises in ourcountry, the function of outside element is more apparent. Besides, throughthe study of the history of internal audit of enterprises, pointed out that in-.ternal audit of enterprises develops with the content of accountability.In chapter II, at first, discussed the important concept of ACCOU NT- 企业内部审计论 内 客 们 要 ABILITY which sthetheoreticalbasis and soulofinternalaudlt ofenter－ prizes,and gave It a new name of Chinese explaining It in a new way differ－ ent from the others．Secondly,appraised three main viewpoints about the essence ofinternalaudn ofenterprlses,which are accounts一checking opln－ ion,supervision opinion and appraisalopinion．Admitted their reasonable ele－ ments,andpointed outtheir shortages．Thirdly,discussed the relationship between internalaudlt ofenterprlses and other management work,pointed out that Internal audit of enterprises helps top administering authority to exe－ cute his responslb山则ewctwely．Internal audit of enterprises mainly helps administering authorny In all levels to plt forward drafts,compile plans,lin－ rove internalorganlzatlon structures,execute human resources admlnistra－ tlon,and execute coordination and control to execute risk——administration． Through the analyses above,revealed that nternalaudit ofenterprlses Is an ］'naportantasslstantpower oftopddministering authorityand abenenclal power of subordinate administering authorities．Fourthly,discussed the rela－ tlonship between mternaiaudn ofenterprises and other sorts ofaudit pointing out that nternalaudlt ofenterpriseshas both common characteristies ofaudlt and its specmlcharacteristics．F诅hly,based on the appraisaiabout those three viewpoints,according to analyses of刊notions ofinternalaudit ofenter－ prizes n chapter,concludea three functions of internal audit of enterprises． Sixthly,combining the analyses above ofinternalaudit ofenterprlses and the viewpoints of fministration circles and audit circles as well as IIA,held that nternal audit ofenterprises In essence Is an important administrative Control一 上u口g tooloftop authority ofenterprises．It implies the actlvnies ofinternalln－ dependent institution and persons to connrm and appraise the execution ofac－ countab汕ies bythe authority ofsubordina...