• <abbr id="ck0wi"><source id="ck0wi"></source></abbr>
    <li id="ck0wi"></li>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li><button id="ck0wi"><input id="ck0wi"></input></button>
  • <abbr id="ck0wi"></abbr>
  • <li id="ck0wi"><dl id="ck0wi"></dl></li>
  • Home >

    The Role Of Internal Audit In Corporate Governance

    2016/7/16 23:04:00 41

    Internal AuditCorporate GovernanceEnterprise Management

    There are principal-agent relationships between shareholders and managers of the company, and shareholders supervise the business activities of the operators by selecting directors. Shareholders, directors and operators become the important subjects of corporate governance. The reports on the performance of entrusted financial responsibilities and the reports of entrusted management responsibilities are important for information asymmetry between the trustee and the trustee. In terms of the contracts between the trustee and the client, the observable variables of the entrusted management responsibility and the observable variables of the performance of the entrusted financial responsibility are conducive to the fulfillment of the contract.

    Modern internal audit is a comprehensive audit including financial audit and management audit. It is necessary to examine the performance of entrusted financial responsibility and entrusted management responsibility, so as to ensure that the trustee can act according to the interests of the principal, so as to narrow the interests gap between the principal and the trustee.

    Internal audit plays a role not only in the confirmation of financial accounting information, but also in the recognition of financial accounting information.

    Business area

    Play a role, and ultimately reduce paction costs and agency costs.

    In modern corporate system, there is not only the principal-agent relationship between shareholders, board of directors and managers, but also the principal-agent relationship between employees and managers or corporate groups at the operational level. This is manifested in the fact that managers or corporate collective decisions are implemented hierarchically, and the information of all levels of the company is reported or pmitted down to level.

    In order to ensure the safety of the company's property and the implementation of its management decisions at all levels, it is not enough to rely solely on the supervision of the shareholders or the board of directors.

      

    internal controls

    Although it plays a certain role in supervision, it is necessary for a department to feedback the problems in internal control timely and accurately to the top managers in order to ensure the efficiency of the operation of internal control.

    Internal audit is an effective way to evaluate internal control, because internal audit institutions can discover defects and loopholes in the implementation process of internal control system in accordance with their independence, understanding of the company's situation and accumulated experience in long-term audit work. Through analyzing the causes and effects of the problems, the internal audit system can put forward practical and constructive suggestions and measures to improve the internal control of the company.

    Internal audit can not only play a guarantee role in supervision and checks and balances, but also make full use of the functions of advisory services and explore ways to enhance company value by taking advantage of all the business reviews conducted by the company, which is consistent with the value of corporate governance.

    In fact, the fundamental driving force for the development of internal auditing is to increase value, which is cost sensitive.

    market environment

    The management of a company requires every member to create value for the organization.

    As the objective of internal audit, it has injected vitality into the internal audit to bring it closer to the value chain of the organization, and the high quality services it provides will be affirmed.

    Most types of audits, including compliance auditing, can create value for organizations by enabling them to keep abreast of the effectiveness of the control system.

    Modern internal audit can comprehensively evaluate and predict the effectiveness of risk management, control and governance process through systematic and professional methods, and put forward relevant advice and improvement measures to the top management of the company, thereby increasing the value of the company.

    On the other hand, the existence of internal audit will objectively act as a deterrent to managers and other functional departments in the organization, so that they will have to maintain a good control system and strive to improve their performance.

    This passive "self-discipline" behavior objectively leads to an increase in organization value.

    Therefore, paying attention to the construction of the internal control system, improving and perfecting the internal audit has become a pressing matter of the moment, and is also based on the thinking of corporate governance.


    • Related reading

    Shandong Black Company Seven, Liu Jie'S Successful Business Experience.

    Management treasure
    |
    2016/7/15 10:19:00
    38

    Interview With Mr. Jia Weiqin, The Sea Cucumber, Oyster, Black Seven Gum, And Donkey Hide Gelatin Cake.

    Management treasure
    |
    2016/7/15 10:15:00
    79

    How To Do Well Financial Management In Enterprise Management

    Management treasure
    |
    2016/7/13 20:52:00
    56

    And Run The Most Professional Vr3d Virtual Reality Glasses Wholesale Investment.

    Management treasure
    |
    2016/7/13 16:06:00
    86

    And Run 3DVR Virtual Reality Glasses For Movie Enthusiasts Customization

    Management treasure
    |
    2016/7/13 13:14:00
    57
    Read the next article

    How To Establish A Budgetary Index System Based On Strategy

    The purpose of the budget index system designed according to the strategic objectives and strategic requirements of enterprises is to enhance the performance of enterprises and support strategic management. Next, let's take a look at the detailed information.

    主站蜘蛛池模板: 在线观看北条麻妃| 琪琪女色窝窝777777| 日韩国产精品欧美一区二区| 国产福利91精品一区二区| 亚洲成av人影片在线观看| 99re这里只有热视频| 毛片免费在线观看网站| 国外AV无码精品国产精品| 国产成视频在线观看| 亚洲aⅴ男人的天堂在线观看| fc2ppv在线观看| 未发育孩交videossex| 国产极品视觉盛宴| 久久婷婷五月综合色精品| 青青青国产精品视频| 日日碰狠狠添天天爽超碰97| 国产AV一区二区三区无码野战| 亚州**色毛片免费观看| 国产精品吹潮香蕉在线观看| 日韩免费黄色片| 国产swag剧情在线观看| 一级一级18女人毛片| 狼群影院www| 国产精品第1页| 亚洲av之男人的天堂| 高清性色生活片a| 欧美一区二三区| 国产美女久久精品香蕉69| 亚洲国产午夜电影在线入口| 久草视频精品在线| 日日夜夜天天操| 免费人成在线观看网站| 91精品导航在线网址免费| 柳岩老师好紧好爽再浪一点| 国产女人好紧好爽| 中文字幕日韩视频| 爱爱视频天天干| 国产男女猛烈无遮挡免费视频网站 | 中国sで紧缚调教论坛| 韩国理论妈妈的朋友| 我要看WWW免费看插插视频|