共查询到20条相似文献,搜索用时 46 毫秒
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面对管理层不断提出的新需求和新目标,内部审计职能必须主动出击,重新定位,拓展自身的技能结构,未雨绸缪,做好充分准备,带领组织在当今瞬息万变的商业环境中迎接新一轮的挑战。 相似文献
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后安然时代,内审步入了黄金发展期,在获得空前关注的同时,其角色、职能和地位也纷纷颠破传统,被赋予了全新的含义。在这一背景下,中粮控股为我们提供了一个发展的样本。 相似文献
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审计委员会的设立与公司治理——基于审计收费的实证研究 总被引:3,自引:0,他引:3
采用非参数检验方法和回归分析方法,本文从审计费用率视角研究了审计委员会的设立对上市公司治理的影响。本文发现,在设立审计委员会的样本和未设立审计委员会的样本之间,董事会的规模和独立性、独立董事规模和报酬存在显著差异,且这些变量及独立董事规模、审计任期与审计费用率的相关性不同。结果表明,审计委员会在加强独立董事责任和董事会、外部审计师独立性的同时,也改善了公司内部控制系统,但整体上并没有改变审计师的任期。 相似文献
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John Bather 《The Journal of the Operational Research Society》1992,43(8):765-771
Auditing is based on random sampling from the records of a company. This paper considers a Bayesian model for determining the sample sizes by finding a balance between the cost of sampling and the risk of leaving major faults undiscovered. It leads to a dynamic programming problem which involves substantial computations, but a slightly different approach in which discrete sampling is replaced by a continuous search for faults produces more explicit solutions. 相似文献
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This is a technique for selecting warehouse locations for auditing such that effort is spent only on the slow moving stock. There is an inherent assumption that material is audited as it leaves the warehouse by the normal checking procedures.This paper deals with the mathematics behind the practical implementation of exception auditing. 相似文献
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偿付能力监管是我国保险监管体系的三大支柱之一,居于监管体系的核心地位,然而保险人报送的不真实数据严重影响了偿付能力监管的效果.将对监管机构和保险人的行为进行分析,建立博弈模型,研究在偿付能力监管过程中,监管机构如何通过审核制度设计保证被监管者报送数据的真实性,并在此条件下对审核制度影响因素进行分析. 相似文献
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The expansion procedure introduced by Benney (1966) for weakly nonlinear, planar shallow-water waves is used to provide an alternative derivation of the more general results of Benjamin (1966) for shallow fluid layers possessing arbitrary vertical stratification and horizontal shear. New solutions that include the effects of both shear and stratification are presented. The evolution equation for slowly varying cylindrical solitary waves traveling in a density-stratified fluid is found using two-timing techniques. Not surprisingly, one obtains the same coefficients for the nonlinear and dispersive terms as in the planar case. In the limit for uniform density it is shown that the free-surface evolution equation of Miles (1978) for axisymmetric Boussinesq waves is recovered. 相似文献