International Internal Auditing Research

At present, the generally acknowledged auditing system in academic circle is classified by the subjects being audited. Namely they are mainly government auditing, society's auditing and internal auditing, which together make up an organic whole of auditing system. With the globalization of world economy, countries' national economies have incorporate with the regional and global economy gradually, therefore the research on international auditing has already been included in the theoretical structural system of the auditing. It is especially when the economic globalization, political pluralism and world economic integration have already become the development trend of the current society. The international contacts are becoming more frequent, the trans-corporations develop rapidly, which makes the connection between the economy of various countries closer and closer. In the international market full of intense competition, the new management concept becomes mainstream, which is to observe rule, to consult and seek for mutual benefit, to pursue win-win. However, in the countries with mature market economic system, including U.S.A., the scandals of the companies making the fake are exposed from time to time, which bring the harmful effects to economic development of the world. So strengthening the risk management, inside control and corporate government is necessary and urgent. All these express requests for innovating and developing internal auditing theory and practice. This dissertation on international internal auditing is conducted under the background of meeting the needs of international economy developing, tackling challenge of realistic problem and developing internal auditing theory. Putting the new pattern of international internal auditing from both the theoretical and pragmatic angels is the most meaningful for classifying audit discipline, enriching structural system of auditing theory. At the same time, research on the theory and practice of international internal auditing will promote the internationalization of occupation of internal auditors. Inaddition, China can also learn experiences through studying theoretical system and practice framework in the construction of internal auditing mode.Up to now, there has been no monograph about international internal auditing, or the accurate definition of the concept. After tracing back to origin of internal auditing and analyzing internal auditing developing, this dissertation sets up the conceptual system of "international internal auditing" and positions it in the theoretical auditing system tentatively. From the author's point of view, the international internal auditing, opposite to domestic internal auditing, is the result of international auditing subdivision, and comes into being mainly because of economic integration and different economic systems of various countries in the world. Essentially, international internal auditing is comparison, coordination, standardization and development of internal audit systems and criterions of various countries., The author thinks international internal auditing includes three areas, that is the contrast, the harmonization and practice. This article focuses on the relationship among the above three. At the same time, the need of coordination, development of the economic globalization of various countries should be met by the bridge of international internal auditing. The trans-corporations, as the micro-subjects of world economic integration, should conduct transnational management and supervision of controlling, which bring the complexity for increasing company's whole value. It is owing to the complexity that the top managers of trans-corporations want to carry on practice application and share achievement of comparison and coordination from internal auditing of various countries. That is to say, international internal auditing is to mutually promote through comparison from internal auditing of various countries, to unify criterions through the Institute of Internal Auditors(IIA), to develop constantly through pract...