金史密斯学院(Goldsmiths)：对于企业内部审计制度如何有效实施的分析

First, the characteristics of corporate economic responsibility audit
一、企业经济责任审计的特点
(A) involving many departments


(一)涉及部门多
Economic responsibility audit involves many departments, not only with the audit department audit department, as well as organization and personnel departments involved. And in order to work with the audit department, organization and personnel departments will be given audit institutions entrusted annual audit plan.
经济责任审计要涉及很多部门，不仅有审计部门与被审计部门，还有组织、人事部门的参与。而且为了配合审计部门的工作，组织、人事部门还会给出委托的审计机构年度审计计划。


(Two) more difficult
(二)难度较高

Long term economic responsibility audit audit, time span, making the audit workload increased, also increased the difficulty of the audit; audit as a new form of economic responsibility audit yet to establish a sound legal system, the lack of appropriate evaluation criteria to bring a certain degree of difficulty audit, affecting the accuracy of the audit results.
经济责任审计审计期限长，时间跨度大，使得审计的工作量加大，也增加了审计的难度；作为一种新的审计形式，经济责任审计尚未建立完善的法律法规体系，缺乏相应的评价标准，给审计带来一定难度，影响审计结果的准确性。

(Three) with a variety of functions   


As for the business leaders, making the audit of the financial statements and revenue and expenditure from the state audit, and gradually to a variety of management and business leaders about extending into a set of financial, managerial, economic audit in a multi-functional audits.


(Four) on the matter with the person's dual audit
Business leaders as a corporate body, making the audit is necessary to audit business leaders have done, but also according to their leaders to make qualitative audit results, which makes economic responsibility audit object has a dual identity.


Second, corporate economic responsibility audit issues should be standardized


(A) the legal environment of economic responsibility audit to be standardized


1, laws and regulations need to be improved
Since development time is shorter, the relevant legal research conducted late, audit-related laws and regulations there are many places needs improvement. Meanwhile, law enforcement and the Legal Construction audit also needs to be improved, the audit enforcement is difficult to get the support of relevant laws and regulations, enforcement is difficult to reflect the independence and authority of the audit.


2, the evaluation criteria to be standardized
Lack of appropriate economic responsibility audit evaluation criteria, making it difficult to audit department audit issues and qualitative results, it is difficult to objects based on the results of the audit to make an accurate evaluation, supervision and evaluation is difficult to protect the real effect.


(Two) weak infrastructure audit


1, the audit institutions and the lack of staff
With the advance of economic responsibility audit work, audit institutions increased workload, highlights the strength of the weak audit. From the existing audit institutions and personnel point of view, the audit agency personnel, funding and other issues are also difficult to be guaranteed, hindering the development of audit work.


2, poor overall quality of audit staff
Economic responsibility auditing for the industry in which business leaders, corporate nature of the different, the economic responsibility to audit the content varies. Requires auditors have different financial, auditing, and management knowledge, but also familiar with relevant national policies, laws and regulations, along with strong communication skills, analytical skills, etc., that have a higher overall quality. The current basic audit staff from the finance system, laws and regulations, engineering, management and other lack of understanding, the overall quality is poor, difficult to competent economic responsibility audit work.


3, the audit results are difficult to be effectively implemented
In the audit work, because auditors do not want to offend people, difficult to stick to principles, or auditing insufficient funds can not monitor the implementation of the audit, audit institutions led to the findings, the audit firm does not perform often occur, in part, execution delays phenomenon, weakened the authority of the audit performed, so that the effective implementation of audit results is difficult.
Third, the effective realization of the standardization of corporate economic responsibility audit recommendations


(A) improve the relevant laws and regulations
Improve the economic responsibility audit of relevant laws and regulations, the deletion of some duplication of laws and regulations, increase the number of strong adaptability provisions for the standardization of economic responsibility audit provides legal support. Enhanced auditing enforcement standardization, increase staff to meet business leaders and audit supervision liability. Implementing legislation through the audit norms, improve the "Audit Law" enforcement provisions related to the fuzziness of audit institutions should be given the authority, ineffective implementation of the enterprise to regulate behavior, increase audit enforcement. Establish appropriate oversight laws and regulations, determine the evaluation index and standards in order to evaluate the results of the audit norms, increasing the accuracy of the evaluation results.


(Two) to create a vertical management system audit
Create a vertical audit management system to enable the audit has independence in the organization, can improve the effectiveness of law enforcement audits. Can effectively avoid the auditor can not adhere to the principle of the phenomenon of fear of offending people, and establish a new image of impartial law enforcement, you can give full play to the functions of the audit, to achieve the company's financial revenue and expenditure, business leaders and other effective supervision to protect state assets security, financial law creating healthy environments.


(Three) regulate the responsibility of the relevant departments
From a practical point of view, for the leaders of the audit, regardless of audit projects, audit plan, execution, coordination of relevant departments are required to complete. Economic responsibility audit oversight functions, for example, requires auditors, audit clients, organization or discipline inspection departments, together with other departments to monitor, define their respective responsibilities to meet, so that in the actual supervision will not shirk their responsibilities to enable the Authority to be effective implementation. Therefore, we must urge the relevant departments to cope effectively assume responsibility for integrating the power of the various departments, and tap their potential, the introduction of new ideas, new methods, jointly procure economic responsibility auditing to achieve standardization.


(Four) to promote the sharing of audit results
During the audit, the effective implementation of audit results sharing, can effectively alleviate the weak foundation audit, the audit results of the use of others, simplifying audit procedures to reduce audit workload and improve audit efficiency. Using shared mechanism, implementation before, during audits, management system to promote standardization of enterprise funds, restricting corporate irregularities, the use of the whole process of audit, post audit to avoid the impact of unfavorable factors, to take advantage of sharing mechanism to achieve the enterprise and its leaders act for specification purposes.


(Five) to strengthen audit team
The establishment of specialized audit institutions, the introduction of high-quality economic responsibility audit staff. Agency heads to give the corresponding high positions, to facilitate their work. Business audit staff should be fine, the overall quality is higher. Regularly audit staff for business training to enable them to meet the evolving needs of economic responsibility audit work for the standardization of economic responsibility audit lays foundation sophisticated audit team.


With the establishment of modern enterprise system, economic responsibility audit is bound to continue to develop and improve. The use of economic responsibility audit, business leaders can enhance the economic sense, restricting the behavior of business leaders to effectively manage business leaders. The standardization of the use of economic responsibility audit can encourage enterprises to strengthen management, improve economic efficiency of enterprises, can accurately assess the business situation and the results of the operators, which play the expected utility audit and supervision.