论上市公司内部审计的组织与运作

通过分析上市公司内部审计的领导关系、机构设置、审计内容和重点、审计方法、审计制度及工作规范等方面现状，探讨了现代企业制度下上市公司较佳的审计组织模式及运行机制。本文认为上市公司内部审计机构应单独设置，由董事会直接领导，独立行使审计监督权；内部审计应广泛采用事前、事中、事后审计相结合的方法，同时在制度上要具强制性、在内容和重点上要具延伸性、在具体操作上要具规范性：

The Organization and Operation of Internal Audit in the Listed Corporations

This thesis has showed us the feasible audit organization pattern and operation mechanism of the listed corporations with contemporary corporation system according to have deep analysis of the leadership,organizations,audit contents and emphasis,audit method,audit system and job standard. The thesis considers that the internal audit mechanism of the listed corporations should be set up separately, be leaded by the board of directors and perform the audit supervise right independently. The internal audit should adopt the audit method widely from pre-audit to post-audit, at the same time, the internal audit should has compelling system, outstretched contents and standard operations.