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对ST达尔曼内部审计的思考(1)

2013-09-12 01:15 【摘要】近年来随着国际资本市场的发展，机构投资者的壮大，美国安然、世通，意大利帕玛拉特，我国银广夏、蓝田股份、红光实业等公司财务丑闻的曝光，无论是国外还是国内都纷纷把关注的焦点转向了公司治理，世界各国对内部审计的呼声日渐增强。安然、世通事件之后美国颁布的萨班斯－奥克斯利法案中就强调了内部审计在完善公司治理过程中起到重要的作用。达尔曼股份有限公司是中国第一个因无法披露定期报告而遭退市的上市公司。西安达尔曼成立于1993年，从上是到退市，在长达八年的时间里，尽造假之能事，通过一系列的舞弊手段，从股市和银行中骗取了30多亿，给投资者和债权人造成了严重的损失。本文主要论述的是达尔曼股份有限公司的内部审计上的问题，以引起大家对内部审计重要性的关注。本文的论述主要分为三个部分，第一部分：论述内部审计的作用及其重要性；第二部分：论述达尔曼内部审计上的问题；第三部分：对达尔曼内部审计问题的解决对策。在文章的最后还指出了内部审计在通用公司中成功实施的案例，旨在比较内部审计在公司治理中的重要性。本文的观点是：内部审计在达尔曼公司中形同虚设，没有起到应有的作用，各企业应该吸取达尔曼公司的教训，注重内部审计的重要性。 【关键词】内部审计 重要性 达尔曼 存在问题
Abstract
With the tremendous development of international capital market and institute investors in recent years, Corporate Governance becomes a world wide hot topic, particularly after a serious event of financial fraud happened all around the world like Enron, World com. As a result, most countries are considering how to build up a sound structure for Corporate Governance. Internal audit is frequently mentioned when it comes to the establishment and continuing improvement of Corporate Governance. As a typical case, Sarbanes Oxley Act was published by the USA government, which greatly emphasizes the important role that internal audit can play in the Corporate Governance. Da Er Man used to be a very successful company, then it failed. In fact, some problems can be solved by internal auditing. why internal audit has such an important role, what internal audit can do and which position the internal audit function should stay in the Corporate Governance is not clearly understood by people. Consequently, this article conducts a detail analysis on above questions and come up with some new ideas about the development of internal auditing . This article comprises three parts. The first one is an introduction and talking about the definition of internal auditing ,at the same time we talk about the function and the importance of internal auditing. The second one states the problems on internal auditing of Da Er Man. The article focuses on how important internal audit works in the corporate governance including internal audit’s role in risk management and internal control, which is the key section of this article. With the solution of the problem , internal audit function will be more effective and efficient. This article uses theory method to fully illustrate the reason why internal audit play an important role in the corporate governance, its detail function and position as well as its meaning to the development of China’s corporate governance and internal audit. The internal audit should be led by the Audit committee rather than the management so that a better independent and effective function can be achieved. The new development area for China’s internal audit is to switch its focus from accounting to risk management and internal control and to enhance its position and independence in a company. In the end , through the case of GE, we can see how important the internal auditing is in the management of the company. Key words: internal auditing importance problem 目 录