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On The Status Of Internal Audit Of Stock Companies In China, Problems And Solutions

Posted on:2001-01-01Degree:MasterType:Thesis
Country:ChinaCandidate:Q L ZhangFull Text:PDF
GTID:2206360002950845Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the coming of 2lcentury , internal audit has passed more than ten years from its recovery till now. In recent years, accompanying with the depth of reformation and opening, people pay close attention to the subjects of setting up modern enterprise system, carrying out owned enterprise reformation and pursuing stock system. Towards internal auditing staff, the big challenge is knowledge updating with stock system's promoting, But there still exist some primary problems have not been entirely resolved. Such as fictions internal audit institution, outdated ideas of business leader, inadequate regulations of internal audit, also poor professional qualification. Those issues about supervisors?fiction corporate governing institution's unbalance will result in negative facts -Internal audit department's independence and authority will be weakened and its sphere and contents will be dwindled .All these will prohibit the departments from implementing its function. So we must face a series of problems as how to set up incorporated company's internal audit institution, how to regulate and widen internal audit content and so on. The author try to present, analyze and resolve these questions, wish it could contribute to the internal audit's construction in China This article can divide into four parts: Introducing foreign company's internal audit's producing reasons and developing situations Commenting internal audit's present situations and existing problems in China Discussing how to settle these problems. Pointing out how to strengthen and widen incorporate company's internal audit in China.
Keywords/Search Tags:Companies
PDF Full Text Request
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