中英文绩效审计课件

中国审计概况及发展预测GENERALAUDITSITUATIONINCHINAANDTHEFORECASTDEVELOPMENT中国审计概况及发展预测1谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?1.政府审计机关GovernmentAuditDepartment2.内部审计机构InternalAuditDepartment3.社会审计组织SocialAuditOrganizations谁履行审计职责?2谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?1.政府审计机关GovernmentAuditDepartment按照《中华人民共和国宪法》要求,县级以上人民政府设立审计机关AccountingtotheConstitutionofPeoplesRepublicofChina,auditdepartmentsshouldbesetupingovernmentsabovecountrylevel现有审计机关格局构成如下:CurrentstructureoftheauditdepartmentsinChinaareasfollow谁履行审计职责?3国务院市级政府区县级政府TheStateProvincialDistrictandGovernmentGovernmentCountyGovernment审计署省审计厅市审计局区县审计局DistrictandAuditOfficeAuditAuditCountyAuditDepartmentDepartmentDepartment各部委派出局审计署驻各地特派员办事处AssigntoVariousDespatchedOfficesOfficesbyMinistries国务院4谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?2.内部审计机构InternalAuditDepartment六种组织模式SixStructureModels(a)隶属于高管层SubjecttoSeniorManagement(b)隶属财务部门SubjecttoFinancialDepartment(c)与纪检监察合署办公Co-ordinatewithDisciplineInspectionandSupervisionDepartment谁履行审计职责?5(d)通过审计委员会由董事会和高管层双重领导DualcontrolbytheboardofDirectorsandSeniorManagementviaAuditCommittee(e)垂直管理VerticalManagement()高管层与监事会双重领导DualcontrolbySeniorManagementandSupervisoryCommittee(d)通过审计委员会由董事会和高管层双重领导6组织系统图SYSTEMORGANISATIONCHART股东大会Shareholders'GeneralMeeting监事会sory董事会CommitteeBoardofDirectors高管层SeniorManagement部门1部门2部门3部门4Dept3Dept4组织系统图7英美模式UK&USAMODEL股东大会Shareholders'GeneralMeeting英美模式董事会审计委员会BoardofdirectorsAuditCommittee高级管理层SeniorManagement内审部门InternalAuditDept经营部门OperationsDept英美模式UK&USAMODEL8日德模式japanGERMANYMOdel股东大会ShareholdersGeneralMeeting监事会德日模式董事会BoardofDirectors高级管理层SeniorManagement内审部经营部门InternalAudiOperationsDept日德模式9内部审计组织机构设置状况举例EXAMPLESOFINTERNALAUDITSTRUCTURES例中国石化集团公司在总部设立独立审计机构一审计局(部),受总经理(董事长)领导,集团及所属企业配备专职审计人员2,000余人;Example1:ChinaPetroleumChemicalCorporationIndependentinternalauditdepartmentissetupattheheadquarters.TheauditdepartmentreportstotheGeneralManager(Director).Morethan2,000AuditSpecialistsworkinthecorporationandthesubsidiaries内部审计组织机构设置状况举例10中英文绩效审计课件11中英文绩效审计课件12中英文绩效审计课件13中英文绩效审计课件14中英文绩效审计课件15中英文绩效审计课件16中英文绩效审计课件17中英文绩效审计课件18中英文绩效审计课件19中英文绩效审计课件20中英文绩效审计课件21中英文绩效审计课件22中英文绩效审计课件23中英文绩效审计课件24中英文绩效审计课件25中英文绩效审计课件26中英文绩效审计课件27中英文绩效审计课件28中英文绩效审计课件29中英文绩效审计课件30中英文绩效审计课件31中英文绩效审计课件32中英文绩效审计课件33中英文绩效审计课件34中英文绩效审计课件35中英文绩效审计课件36中英文绩效审计课件37中英文绩效审计课件38中英文绩效审计课件39中英文绩效审计课件40中英文绩效审计课件41中英文绩效审计课件42中英文绩效审计课件43中英文绩效审计课件44中英文绩效审计课件45中英文绩效审计课件46中英文绩效审计课件47中英文绩效审计课件48中英文绩效审计课件49中英文绩效审计课件50中英文绩效审计课件51中英文绩效审计课件52中英文绩效审计课件53中国审计概况及发展预测GENERALAUDITSITUATIONINCHINAANDTHEFORECASTDEVELOPMENT中国审计概况及发展预测54谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?1.政府审计机关GovernmentAuditDepartment2.内部审计机构InternalAuditDepartment3.社会审计组织SocialAuditOrganizations谁履行审计职责?55谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?1.政府审计机关GovernmentAuditDepartment按照《中华人民共和国宪法》要求,县级以上人民政府设立审计机关AccountingtotheConstitutionofPeoplesRepublicofChina,auditdepartmentsshouldbesetupingovernmentsabovecountrylevel现有审计机关格局构成如下:CurrentstructureoftheauditdepartmentsinChinaareasfollow谁履行审计职责?56国务院市级政府区县级政府TheStateProvincialDistrictandGovernmentGovernmentCountyGovernment审计署省审计厅市审计局区县审计局DistrictandAuditOfficeAuditAuditCountyAuditDepartmentDepartmentDepartment各部委派出局审计署驻各地特派员办事处AssigntoVariousDespatchedOfficesOfficesbyMinistries国务院57谁履行审计职责?WHOISACCOUNTABLEFORAUDIT?2.内部审计机构InternalAuditDepartment六种组织模式SixStructureModels(a)隶属于高管层SubjecttoSeniorManagement(b)隶属财务部门SubjecttoFinancialDepartment(c)与纪检监察合署办公Co-ordinatewithDisciplineInspectionandSupervisionDepartment谁履行审计职责?58(d)通过审计委员会由董事会和高管层双重领导DualcontrolbytheboardofDirectorsandSeniorManagementviaAuditCommittee(e)垂直管理VerticalManagement()高管层与监事会双重领导DualcontrolbySeniorManagementandSupervisoryCommittee(d)通过审计委员会由董事会和高管层双重领导59组织系统图SYSTEMORGANISATIONCHART股东大会Shareholders'GeneralMeeting监事会sory董事会CommitteeBoardofDirectors高管层SeniorManagement部门1部门2部门3部门4Dept3Dept4组织系统图60英美模式UK&USAMODEL股东大会Shareholders'GeneralMeeting英美模式董事会审计委员会BoardofdirectorsAuditCommittee高级管理层SeniorManagement内审部门InternalAuditDept经营部门OperationsDept英美模式UK&USAMODEL61日德模式japanGERMANYMOdel股东大会ShareholdersGeneralMeeting监事会德日模式董事会BoardofDirectors高级管理层SeniorManagement内审部经营部门InternalAudiOperationsDept日德模式62内部审计组织机构设置状况举例EXAMPLESOFINTERNALAUDITSTRUCTURES例中国石化集团公司在总部设立独立审计机构一审计局(部),受总经理(董事长)领导,集团及所属企业配备专职审计人员2,000余人;Example1:ChinaPetroleumChemicalCorporationIndependentinternalauditdepartmentissetupattheheadquarters.TheauditdepartmentreportstotheGeneralManager(Director).Morethan2,000AuditSpecialistsworkinthecorporationandthesubsidiaries内部审计组织机构设置状况举例63中英文绩效审计课件64中英文绩效审计课件65中英文绩效审计课件66中英文绩效审计课件67中英文绩效审计课件68中英文绩效审计课件69中英文绩效审计课件70中英文绩效审计课件71中英文绩效审计课件72中英文绩效审计课件73中英文绩效审计课件74中英文绩效审计课件75中英文绩效审计课件76中英文绩效审计课件77中英文绩效审计课件78中英文绩效审计课件79中英文绩效审计课件80中英文绩效审计课件81中英文绩效审计课件82中英文绩效审计课件83中英文绩效审计课件84中英文绩效审计课件