上市公司内部审计机构设置及履行职责情况研究  

Research on Internal Audit Institutions Establishment and Fulfillment Situation in the Listed Company

作　　者：王玉兰[1] 简燕玲[1] 

机构地区：[1]山西财经大学会计学院,030006

出　　处：《审计研究》2012年第1期110-112,共3页Auditing Research

基　　金：山西省软科学研究项目"山西省上市公司内部控制建设研究"(项目批准号:2010041047-02)的资助

摘　　要：将内部审计机构作为内部控制监督机构是国际内部审计发展的趋势,通过对沪市上市公司2010年报中披露的有关公司内部审计机构设置、命名、职责定位、履职情况、隶属关系等信息进行描述性统计分析,发现沪市公司在机构设置、职责定位、隶属关系方面合规率较高,但存在机构名称多元化、实际履职与职责定位不吻合等问题,主要原因是我国内部审计法律基础薄弱、政策依据缺乏统一性和刚性、政策理念滞后等。基于此,提出了应从完善审计法规、统一内部审计模式等方面予以改进的政策性建议。It is the development trend of international internal auditing that internal auditing unit would monitor the internal control. This paper applies descriptive statistic analysis on the setup of internal auditing unit, the designation of internal auditing unit, the assignment of responsibilities of internal auditing unit, the discharge of duties of internal auditing unit and its administrative affiliation according to the annual reports of listed companies in 2010 in Shanghai. The analysis shows that the setup of internal auditing unit, assignment of responsibilities and administrative affiliation are compliance, but the designation of internal auditing unit is not uniform, the discharge of duties is not in accordance with the assignment of responsibilities. The reasons are the weak-based internal auditing, rigidity and progressiveness in standards and regulations. Based on the findings, we suggest improving the auditing laws, unifying the internal auditing model.

关 键 词：内部审计 信息披露 数据分析 政策建议 

分 类 号：F239.45[经济管理—会计学]