【作者】 李莉；

【导师】 徐慧娟；

【作者基本信息】 北京邮电大学 ， 工商管理， 2007， 硕士

【摘要】 随着国内外企业风险事件的不断发生，内部控制问题开始受到普遍的重视。公司治理和内部审计都是内部控制制度的重要组成部分，公司治理是保障内部控制的组织结构，内部审计是保障内部控制的管理机制。市场竞争日益激烈的今天，企业若想在此环境下更好地实现企业目标，良好的内在素质更为重要。企业内部审计作为自我控制、自我监督、自我协调的职能机构，从1983年成立以来，虽然在企业的经营管理方面取得了一定的成效，但是内部审计在我国起步较晚，在实际中仍然存在很多问题。本文从我国内部审计的现状入手，通过对世界范围内内部审计的发展变化、内部审计定位和职能的论述，以及对审计的各种形式及国内外内部审计现状的对比分析，最终本文的落脚点是对内部审计管理模式进行阐述，通过对各种管理模式的对比研究，论述了现代企业制度下企业应正确认识内部审计定位和内部审计的职能，并通过选择一种适合的内部审计管理模式，更好地发挥内部审计的重要作用，为现代企业的健康发展提供良好的内部审计保障。更多还原

【Abstract】 With the occurring of the risk incidents in domestic and foreign enterprises, the internal control issues gained widespread attention. Corporate governance and internal audit are important components of internal control systems. The Corporate governance is the protection of the internal control structure, internal audit is to ensure that internal control mechanisms.In order to participate in the market competition better, inner quality becomes more and more important for an enterprise. As a functional institution of self-control, self-supervision, self-restriction, self-coordination, the internal audit of the enterprises has been set up since 1983. Although it has an effect on promoting operation and management, there are some shortcomings.This paper begin with the China’s internal audit, then, right through the worldwide development of internal audit changes, orientation and internal audit functions of the exposition, and the audit of various forms both at home and abroad and the status of internal audit comparative analysis. The ultimate purpose of this paper is the internal audit management pattern, by comparing the various management patterns, the study shows that the enterprises under the modern enterprise system should have a correct understanding and positioning of the internal audit function, by choosing a suitable internal audit management pattern, better internal audit played an important role, providing a good and healthy development of the internal audit protection for the modern enterprises更多还原