【作者】 闫亚格；

【导师】 赵宝柱；

【作者基本信息】 华北电力大学（北京） ， 会计学， 2008， 硕士

【摘要】 2002年7月30日美国国会颁布的《萨班斯-奥克斯利法案》是自20世纪30年代以来美国最主要,也是最根本的对财务审计标准的变革。它的颁布对公众公司、公司治理和其他方面带来了重大的变化和强有力的新规则。内部审计就是其他方面的重大变化之一。本文首先介绍了内部审计的基本概念和萨班斯法案的主要内容,进而对萨班斯法案对内部审计的影响进行了分析,进而提出构建治理型内部审计的观点,然后重点论述了构建治理型内部审计的一般步骤,以及在美国上市的中国企业S公司应对萨班斯考验而实施的治理型内部审计项目的具体规划,希望能给我国企业内部审计的发展和完善提供一些建设性意见。更多还原

【Abstract】 The Sarbanes-Oxley Act, which was issued by the United States Congress in July 30, 2002, is the most important and fundamental transform to finance and auditing standards since the 1930s in the United States. Its issuance brings public companies, corporate governance and other areas a significant change and strong new rules. Internal audit is one of the major changes of other areas.This paper firstly introduces the basic concept of the internal audit and the main contents of the Sarbanes-Oxley Act, then analyzes the impact of Sarbanes-Oxley Act on the internal audit, thereby proposes the point of view which is building a governing internal audit. And then focuses on the general steps to building a governing internal audit, also the specific plans of the implementation of governing internal audit before the test of the Sarbanes-Oxley Act about a Chinese company S which is Listed in American financial market. All these hope to give some constructive comments to the development and perfection of our enterprise’s internal audit.更多还原