哈尔滨商业大学德强商务学院毕业论文（设计）
结 论
文章从企业治理的视角系统地研究了企业内部审计，充分吸收国内外学者关于公司治理中企业内部审计的研究成果，分析目前企业治理和治理结构中企业内部审计存在的问题，又以问题为切入点深入探讨改进公司治理中企业内部审计的措施。通过对上述问题的研究分析，提出了改进企业治理中内部审计的措施：
（1）完善企业治理结构，优化股权，完善激励制度。减少政府企业不必要的干预，有利于股份制企业机制的转换，落实企业的经营自主权。由短期激励为主转为中长期为主，采取多样化的激励方式;职务消费逐步纳入薪酬之中。
（2）树立企业治理中内部审计人性化服务理念，要积极沟通、理解别人、善于倾听，并且注重个人形象。使内部审计工作得到董事会及其审计委员会、高级管理层的支持，内部审计结果得到被审计人的认同，从而增强内部审计在企业治理中的作用。
（3）推行能动式双轨报告关系的内部审计组织模式。为充分发挥内部审计在企业治理中的作用，企业应建立能动式双轨报告关系的企业内部审计组织模式，更好的完善治理结构中的内部审计。
（4）提高企业治理中企业内部审计人员整体素质。加强对内部审计人员的后续教育，调动内部审计人员继续学习的积极性和主动性，进一步提高他们自身素质。
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哈尔滨商业大学德强商务学院毕业论文（设计）
参考文献
[1] 张三．现代企业内部审计的治理功能透视[J]．审计研究．2009，（4）：22 姓名．文章名称（不许加书名号）[J]．期刊名．年度，（期号）：页码（带[J]一定要有期号
[2] 王化成，杨景岩．试论战略管理会计[J]．会计研究．2007，（2）：9~10
[3] 王化成，杨景岩，李四等．试论战略管理会计[J]．会计研究．2007，（2）：9~10
[4] 瞿曲.基于受托责任理论的内部审计若干问题研究[D].中国优秀硕士论文库.2010:26 [5] JamesRoth. The Effect of Legal Environment on Big FiveAuditor Conservatism Around
the World[N]. University of Missouri-Columbia,Working paper.2009,29
[6] Berle A. and Means G.. The Modern Corporation and Private Property[M]. Commerce
Cleanning House.1992,5~6
[7] Fama and Jensen. Seperation of Owner Ship and Control[J]. Journal of Law and
Economics.1983,(6):301~347
[8] 李维安，武立东．公司治理教程[M]．上海人民出版社．2010，8 [9] 田萍．论内部审计在公司治理中的作用[J]．中州煤炭．2009，（04）：9 [11] 王光远．公司治理下的内部控制与审计[M]．中国注册会计师．2010，（2）：16 [12] 李薇，许新强．国内上市公司治理存在的问题及对策研究[J]．新疆财经．2010，（1）：
12 备注： [J]：表示期刊 [M]：表示专著 [D]：表示学位论文 [N]：表示报纸
中文用全角标点，英文用半角标点 网上参考文献不计算在12篇内
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哈尔滨商业大学德强商务学院毕业论文（设计）
致 谢
本论文是在我的指导老师的悉心指导下完成的。老师平时工作繁多，但我做毕业论文的每个环节老师都给予了我精心的指导。我非常感谢老师在论文完成过程中的辛勤指导和不断的教诲，使我能顺利的完成论文和学业，并在学习方法.学习态度以及科研能力等方面都有了较大的收获。老师诲人不倦的高尚师德。宽以待人的崇高风范。平易近人的人格魅力对我影响深远，使我在今后的学习和工作道路上能更顺利的前进。在此，谨向老师表示崇高的敬意及深深的感谢。
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哈尔滨商业大学德强商务学院毕业论文（设计）
附 录
Institute of Internal Auditors (IIA) in 1990, the internal audit is defined as: \audit is an organization for the inspection and evaluation of its activities and services of the Organization to establish an independent evaluation activities, it is to provide the Check the related activities of the analysis, evaluation, recommendations, advice and information to assist members to effectively discharge its responsibilities. \in June 1996 that by the definition of internal auditing:\Internal audit is an independent, objective and impartial, and can make recommendations guiding the behavior, so companies can create more value and enhance its operational capacity. It does this by taking a systematic rigorous approach to assess risk, and proposed risk management, control and effectiveness of supervision, and ultimately help the company achieve the desired goal. \theory and practice of internal audit changes, the International Institute of Internal Auditors (IIA) in 1999 and redefined the internal audit and the establishment of a new definition based on the framework for the Professional Practice of Internal Auditing (SPPIA). The IIA adopted a new paradigm point of view of internal audit, internal audit and made a new definition of significant change: \auditing is an independent, objective confirmation and consulting activities, its purpose is to add value for the organization and improving organizational operational efficiency. It takes a systematic, standardized approach to risk management, control and governance processes to evaluate and improve their efficiency to help achieve organizational goals. \the definition of internal audit, compared with two major changes. First, it emphasizes the internal audit of the \the old definition, is separated from the evaluation organization outside business activities, so that the internal audit staff and management of a potential between the hostile relationship, and the new definition allows organizations emphasize value-added internal audit activities, and management close cooperation between the two objectives. This \better play the positive improvement of the internal audit organization management, improve efficiency and effectiveness functions. The second is to expand the scope of internal audit. The new definition would extend to the internal audit risk management and corporate governance. Older than the three mentioned in the definition of control and operations to be more extensively and deeply touched the essence of corporate governance. Corporate governance, internal audit based on the latest developments in IIA in April 2002 to the New York Stock Exchange presented a paper entitled \sals,\
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