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The Experimentation Study On The Incentive And Effects Of Internal Audition Departments In Listing Companies

Posted on:2008-02-25Degree:MasterType:Thesis
Country:ChinaCandidate:W GuoFull Text:PDF
GTID:2189360248452087Subject:Accounting
Abstract/Summary:PDF Full Text Request
Based on the descriptive statistics of situation about internal audition department in China's listing company, the thesis analyses the setting and organizing pattern. Besides, it analyses some incentives in "controlling incentive" and "management incentive", which delivers influence on internal audition and internal audition pattern. Thus, the thesis points out that the facts for China's listing company to set internal audition department is to find the situation of internal audition. The reason for setting internal audition department is attributed to mangers to better manage company or supervisors. Moreover, it demonstrates some examples to find out different effects aroused by different internal audition patterns.The thesis draws the conclusion that most of the listing company has set up single internal audition department. The common practice is put it directly under general manager or directorate. Among single internal audition department pattern, 70% of the company put it directly under general manager. Most of the internal audition is for strengthening the management power instead of improving control. The longer and larger the company existed, the easier the company has internal audition department. Furthermore, they are liable to put the internal audition department directly under general manager or directorate. But whether having internal audition department arouses no big difference in outstanding achievement. This shows that the internal audition department has not played a leading role in a company. According to analysis, the thesis found that company performs best, if the company set direct internal audition department to administration who are not so independent, instead of under the board of supervisors. The independent degree has not so much influence on company's performance.
Keywords/Search Tags:internal audition, setting, pattern, incentive, effect
PDF Full Text Request
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