Starting with the latest definition of inner auditing issued by iia in 1999 , itextends the inner auditing to the aspects of risk management , inner control and corporate governance so as to push it to a new stage . finally it analyzes the background , essence and characteristics of value - accumulating type inner auditing . chapter two discusses the ways for value accumulating in the commercial banks 文章的逻辑安排是对1999年国际内部审计师协会提出的增值型内部审计定义的产生背景和内涵的分析开始内部审计在商业银行风险管理、内部控制以及公司治理领域中增值途径通过中外商业银行内部审计特点比较,分析我国商业银行内部审计有效性差的原因提出完善我国商业银行内部审计制度的建议。
This paper set forth the internal audit principle , such as independent , objectivity , benefit , efficiency . accordingly , this paper set up the internal audit system of state - owned commercial bank and the internal audit mode of commercial bank under the supervision by the audit committee leaded by the board of supervisors . this paper definitude the internal audit in concern on the internal audit system , such as the aim , scope , function , content , mode , emphases and resort 本文提出了商业银行内部审计制度重建的原则：整体性原则、动态性原则、审计环境适应性原则、效益性原则、人本原则、责任原则，并在此指导下，构建了国有商业银行的内部审计制度体系，建立了监事会领导下的审计委员会为主导的商业银行内部审计模式，在国有商业银行内部审计机制方面，明确了国有商业银行内部审计的目的、职能、内容、方式、重点、手段。
Seven and eight respectively build the state audit model , nongovermental audit model and the internal audit model . the state audit should properly fix its position to its management system , meanwhile , enhance its audit contents , improve its audit mothods , make perfect the sfate standards of audit , adopt concrete and effective measures to lay a solid foundation in orde to realize the goal of objective model . nongovernmental audit should re - lecate its position in the management structure , build in partnership the micro system of nongovenmental audit , strengthem the regualation and proffessional standards , and conform the nongovenmental audit to standards . internal audit should re - fix its position reasonably in its organiztion form , adopt countermeasures to exising problems which are caused by the present audit model , reform and re - o 第六、七、八章，主要论述了国家审计、民间审计、内部审计模式的构建，指出国家审计要对其管理体制进行合理定位，并且要进一步拓展审计内容，改进审计方法，完善国家审计准则，并为实现目标模式做好基础工作，采取更加切实有效的措施;民间审计要对其管理系统重新定位，建立合伙制的民间审计微观运行机制，加强完善民间审计法规和专业标准体系，规范民间审计的执业行为:内部审计要对其组织形式进行合理定位，对现有内部审计模式存在的问题采取对策、进行变革，重塑内部管理体制，使加强内部审计监督、健全内部审计制度成为管理者的自觉行为。
During recent twenty years , to accommodate the need for renovation and development , under the aim of " clear property right , definite responsibility , government and enterprises separation , and reasonable management " , and the requirement of " self management , self benefit - lose , self development , and self restriction " , communications enterprises have established internal auditing system , and realized its importance , necessity and effectiveness of internal auditing and supervision 近20年来，交通企业为了适应企业改革和发展的需要，按照“产权清晰、责任明确、政企分开、管理科学”的目标和“自主经营、自负盈亏、自我发展、自我约束”的要求，基本建立了内部审计制度，并从内部审计实践中意识到了内部审计监督的重要性、必要性、有效性。
Many reasons could explain this kind of problem , during which the key is that foreign administrational models are copied in administration , and for inner supervision there are short of enough attention from upper administrators . this article therefore provides new designs in organizations and structures , officer arrangement and working procedure , aiming at clearly defining responsibility and providing suggestions to perfect current auditing work and safeguarding input safe and preventing cheating behaviors 笔者认为,为了保证建设项目的顺利进行,必须完善内部审计制度,因此本文对长春分院的内部审计制度从完善组织机构、人员配置、工作程序等方面进行了大胆设计,明确了审计部门的职责,提出了在现有情况下加强基建项目审计的方法,以此来保证基建资金的安全,防止基建工作中舞弊行为的发生。
By introducing experience and characteristics of internal auditing in western countries , the thesis , first of all , induces revelation for chinese internal auditing . secondly , with analysis on present development of chinese communications enterprises internal auditing , points out problems and bugs existing and proposes its development trend in the future 文章首先通过比较系统的介绍国外企业特别是西方发达国家企业内部审计实践及特点，得出对我国交通企业建立内部审计制度的启示，然后结合我国交通企业内部审计的发展现状进行实证分析，指出我国交通企业内部审计存在的问题和缺陷，指出了今后的发展趋势。
