【作者】 柳秋红；

【导师】 叶子荣；

【作者基本信息】 西南交通大学 ， 会计学， 2007， 硕士

【摘要】 1999年6月国际内部审计协会理事会通过了内部审计新定义，在该定义中“帮助组织增加价值”第一次被正式提为内部审计重要目标之一，从而表明内部审计的战略目标需要从传统的“查错纠弊”提升为“帮助组织增加价值”。但目前我国公司的内部审计还处于一个较低阶段，与国外相比还存在较大差距。因此，探讨如何提升公司内部审计战略目标，对于我国上市公司改进内部审计工作、完善公司治理、提高经营绩效具有非常重要的现实意义。论文首先对委托代理理论、公司治理理论、内部控制理论及平衡记分卡等相关理论进行了回顾，解释了各理论与内部审计的关系。接着分析了提升公司内部审计战略目标的必要性，不但从理论上总结了战略目标提升的必要性，还从内部审计发展现状进行了分析。然后，从实证的角度分析我国公司内部审计“帮助组织增加价值”的战略目标现状。论文的研究发现虽然审计委员会领导下的内部审计与公司价值增长存在正相关关系，但并不显著，我国公司内部审计战略目标的提升还存在严重不足，内部审计工作需要进一步加强，同时还需要进一步的理论研究，以期在以后的内部审计工作中有所提高。最后实现理论与实践的结合，根据内部审计战略目标现状提出提升战略目标的政策建议。希望通过促进独立健全内部审计机构的建立、加强内部审计队伍及方法体系的建设、引入平衡记分卡对内部审计进行绩效评估、提供更多“增值”服务、加强与外部审计合作以及重视后续审计等方面的努力，以期最终实现公司内部审计战略目标的提升。更多还原

【Abstract】 In June 1999, the Institute of Internal Auditors defined internal audit , in which, it was the first time that "help to add value to the organization" was written as one of the most important objectives of internal audit. So it indicated that the internal audit’s strategic objective had changed from the traditional "Checking correct disadvantages" to " help to add value to the organization". However, at present China’s internal audit is also at a lower stage, and in comparison with foreign countries there is still a wide gap. Therefore, to explore ways to enhance our internal audit strategic objectives for China’s listed companies is useful to improve their internal audit work, thereby improve corporate governance and the performance of the whole organization.In the paper, it introduces the principal-agent theory, corporate governance theory, internal control theory and the Balanced Scorecard theory firstly, explains the relationship between internal audit and those theories. Following it analyzes the need of upgrading the strategic goals of company’s internal audit, not only from the internal audit development status, but also theoretically sums up the need to upgrade the strategic objectives. Then, it makes empirical analysis of the strategic objectives of China’s internal audit, which is "help to add value to the organization". Through the study in this paper, it has found that internal audit which is under the leadership of audit committee is positively correlated to corporate value growth, but it is not significant. So there are some serious shortcomings about upgrading the strategy objectives of China’s internal audit. Internal audit needs to be further strengthened, but also the need for further theoretical research, and hope to achieve the aim of improving the subsequent internal audit work.Finally, to achieve the integration of theory and practice, according to the status quo of internal audit strategic objectives, it gives recommendations proposed to upgrade the strategic objectives, hopes that through the promotion of establishing independent internal audit institution, strengthening internal audit service and system of methods, strengthening the evaluation of internal audit performance by using balanced scorecard, providing more "value-added" services, strengthening cooperation with the external audit and follow-up auditing, it will achieve the goal to upgrade the strategic objectives of internal audit.更多还原