中国铁通内部审计模式分析

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1、ABSTRACTABSTRACT：Astheaccelerationofreformationpaceincommunicationsindustry,CTTfacesincreasinglyfiercecompetition．CTTisderived舶mtherailwayindustry,withshortcomingsborninplannedeconomicsystem，whichmakesCTTfacesevengreaterdifficulties．Internalauditisirreplaceabl

2、einevaluationandoversightofeffectivefunctioning,ensuraneeoflegitimate,steadyandrationalbusiness．Therefore，thestrengtheningofinternalaudithavevitalimportanceforreformation，improvementoftheinternalmanagementandthepromotionofeconomicefficiencyofCTT．Thjspaperstudi

3、esdomesticandf．orei萨enterprisesthroughthemodeoftheinternalauditandinternalaudit—relatedissues，incombinationwiththestudyandanalysisofexstingproblemininternalaudit．ItprovidesCTTanewinternalauditmodel，whichisunderthedirectleadershipoftheBoardofDirectorsAuditCommi

4、tteeoftheorganization．Thenewmodelcalleffectivelysolvetheinternalauditproblemofthemanagementoversight，andmakesinternalauditmaintainindependence，authority,andtoimprovethequalityofinternalauditwork．Specifically,theheadquartersoftheBoardofAuditorsdirectlyperformsa

5、uditfunction，throughtheMinistryofRegjlonalAuditinCTrprovincialbranchauditoffice；personel，financeandmaterialareunderverticalmanagement；theauditofficesactsasthesendingagenciesofAuditDepartment，onlyresponsibletoAuditMinistryofCTT,whichhavetheoversight-oversighted

6、relationshipwithprovincialbranches．Itgivesthefullplaytotheoversightfunctionsofinternalaudit．OrganizationaldesigndeterminesthatthesendingagenciesandprovincialbranchesarealliIlCTTgovernance，andimplementationseparateaccountingofinternalauditcostwhiletheauditedobj

7、ectshavenoeconomicrelationswimit，inordertosolvetheofindependenceproblemsandauthorityissuesofinternalaudit．Implementthenewmodel，effectivelyencouragetheinternalauditworkandsolvetheproblemaboutthequalityandapplicationofinternalauditbytakingthesupportingmeasuresof

8、managementbyobjectivestotheauditworkoftheauditoffice,oftheachievementevaluationtotheinteranlaudit’SpersonnelandofthequalitycontrolevaluationtotheauditprojectsKEYWoRDS：CTTinternalau