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论审计在企业合规中的作用

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企业合规是国家对企业治理方式优化的创造性探索.将审计与企业合规实践相结合,可充分发挥审计的积极作用,加快企业合规建设步伐,促进企业治理结构的优化.但是审计应用于企业合规实践过程中面临多个问题的挑战:审计与企业刑事合规标准契合偏差;内部审计资源匮乏;审计实效无法发挥.针对这些问题,本文提出了三方面优化进路:通过审计建立清晰的企业刑事合规标准,提高审计评估企业合规效果的准确性;强化企业内部审计多元投入,助推企业行政合规以及民营企业自主合规目标实现;提升审计嵌入实效,促进对外投资领域企业合规的实质化.
On the Role of Audit in Corporate Compliance
Corporate compliance is a creative exploration for the country to optimize the corporate governance.Combining audit with corporate compliance practices can give full play to the positive role of auditing,accelerate the pace of corporate compliance construction,and promote the optimization of corporate governance structure.However,there are many challenges in the application of audit to corporate compliance practice:the deviation between audit and corporate criminal compliance standards,the lack of internal audit resources,and the inability to give full play to the effectiveness of auditing.In view of these problems,this paper proposes three optimization approaches:establishing clear corporate criminal compliance standards through auditing to improve the accuracy of audit evaluation of corporate compliance effectiveness,strengthening diversified investment in internal audit to promote the realization of corporate administrative compliance and private enterprises'independent compliance goals,and improving the effectiveness of audit embedding to promote the substantiation of corporate compliance in the field of outbound investment.

auditcorporate compliancecompliance objectivescorporate governance

顾梁莎

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云南财经大学 法政学院,云南 昆明 650221

审计 企业合规 合规目标 企业治理

中国法学会部级法学研究一般课题

CLS2021C10

2024

岳阳职业技术学院学报
岳阳职业技术学院

岳阳职业技术学院学报

影响因子:0.29
ISSN:1672-738X
年,卷(期):2024.39(2)
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