| 上市公司内部审计独立性的现状分析 |
| |
| 引用本文： | 王红秀,刘怡芳. 上市公司内部审计独立性的现状分析[J]. 长春金融高等专科学校学报, 2014, 0(1): 46-50 |
| |
| 作者姓名： | 王红秀 刘怡芳 |
| |
| 作者单位： | 东北师范大学商学院,吉林长春130117 |
| |
| 基金项目： | 国家自然科学基金委主任基金（71350015）;审计署内部审计科研项目（1305）;吉林省社会科学基金一般项目（2012B51）. |
| |
| 摘 要： | 独立性是内部审计的灵魂,是决定内部审计职能能否得到充分发挥和内部审计目标能否实现的关键因素。目前,我国上市公司内部审计部门主要隶属于董事会、审计委员会和总经理,并且隶属于审计委员会已经成为主流态势,独立性较高。内部审计独立性因上市公司的财务状况、控制人性质、所处行业、所在地区不同呈现出较为明显的差异。
|
| 关 键 词： | 上市公司 内部审计 独立性 隶属层次 |
The Present Situation Analysis of the Independence of Internal Audit of Listed Companies |
| |
| Wang Hong-xiu,Liu Yi-fang. The Present Situation Analysis of the Independence of Internal Audit of Listed Companies[J]. Journal of Changchun Finance College, 2014, 0(1): 46-50 |
| |
| Authors: | Wang Hong-xiu Liu Yi-fang |
| |
| Affiliation: | (College of Business, Northeast Normal University, Changchuan 13 0117, China ) |
| |
| Abstract: | Independence, the soul of the internal audit, is the key factor of determining whether the role of internal audit function can be fully played and the goal is achieved. At present, our internal audit of listed companies are belong to board, audit committee and administrator, and the internal audit departments led to audit committee has become a mainstream trend ,the independence is relatively high; It also shows that the independence of internal audit has obvious differences due to the financial situation, the controller＇s nature, industries and regions. |
| |
| Keywords: | listed companies internal audit the independence membership level |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
