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案例分析题一【分析提示】1.事项(1)说明公司内部审计独立性差。公司应当在董事会下设审计委员会,负责审查公司内部控制、监督内部控制的有效实施、实行内部控制自我评价情况和协调内部审计等相关事宜。内部审计部门应直接受审计委员会领导,内部审计部门在审计过程中发现的重大问题,视具体情况,有权直接向审计委员会或董事会报告。
Case Analysis Question 1 Analysis tips 1. Matters (1) shows that the independence of the company’s internal audit is poor. The company shall set up an audit committee under the board of directors to review the internal control of the company, supervise the effective implementation of internal control, implement the self-evaluation of internal control and coordinate the internal audit. The internal audit department shall be directly under the leadership of the audit committee and the major issues found by the internal audit department in the audit process and shall have the power to report directly to the audit committee or the board of directors as the case may be.