【摘 要】近年來隨著國際資本市場的發(fā)展，機構(gòu)投資者的壯大，美國安然、世通，意大利帕瑪拉特，我國銀廣夏、藍田股份、紅光實業(yè)等公司財務(wù)丑聞的曝光，無論是國外還是國內(nèi)都紛紛把關(guān)注的焦點轉(zhuǎn)向了公司治理，世界各國對內(nèi)部審計的呼聲日漸增強。安然、世通事件之后美國頒布的薩班斯－奧克斯利法案中就強調(diào)了內(nèi)部審計在完善公司治理過程中起到重要的作用。達爾曼股份有限公司是中國第一個因無法披露定期報告而遭退市的上市公司。西安達爾曼成立于1993年，從上是到退市，在長達八年的時間里，盡造假之能事，通過一系列的舞弊手段，從股市和銀行中騙取了30多億，給投資者和債權(quán)人造成了嚴重的損失。本文主要論述的是達爾曼股份有限公司的內(nèi)部審計上的問題，以引起大家對內(nèi)部審計重要性的關(guān)注。本文的論述主要分為三個部分，第一部分：論述內(nèi)部審計的作用及其重要性；第二部分：論述達爾曼內(nèi)部審計上的問題；第三部分：對達爾曼內(nèi)部審計問題的解決對策。在文章的最后還指出了內(nèi)部審計在通用公司中成功實施的案例，旨在比較內(nèi)部審計在公司治理中的重要性。本文的觀點是：內(nèi)部審計在達爾曼公司中形同虛設(shè)，沒有起到應(yīng)有的作用，各企業(yè)應(yīng)該吸取達爾曼公司的教訓(xùn)，注重內(nèi)部審計的重要性。 關(guān)鍵詞 ：內(nèi)部審計 重要性 達爾曼 存在問題 Thoughts on the Internal Auditing Problems of Da Er Man Abstract With the tremendous development of international capital market and institute investors in recent years， Corporate Governance becomes a world wide hot topic， particularly after a serious event of financial fraud happened all around the world like Enron， World com. As a result， most countries are considering how to build up a sound structure for Corporate Governance. Internal audit is frequently mentioned when it comes to the establishment and continuing improvement of Corporate Governance. As a typical case， Sarbanes Oxley Act was published by the USA government， which greatly emphasizes the important role that internal audit can play in the Corporate Governance. Da Er Man used to be a very successful company， then it failed. In fact， some problems can be solved by internal auditing. why internal audit has such an important role， what internal audit can do and which position the internal audit function should stay in the Corporate Governance is not clearly understood by people. Consequently， this article conducts a detail analysis on above questions and come up with some new ideas about the development of internal auditing . This article comprises three parts. The first one is an introduction and talking about the definition of internal auditing ，at the same time we talk about the function and the importance of internal auditing. The second one states the problems on internal auditing of Da Er Man. The article focuses on how important internal audit works in the corporate governance including internal audit’s role in risk management and internal control， which is the key section of this article. With the solution of the problem ， internal audit function will be more effective and efficient. This article uses theory method to fully illustrate the reason why internal audit play an important role in the corporate governance， its detail function and position as well as its meaning to the development of China’s corporate governance and internal audit. The internal audit should be led by the Audit committee rather than the management so that a better independent and effective function can be achieved. The new development area for China’s internal audit is to switch its focus from accounting to risk management and internal control and to enhance its position and independence in a company. In the end ， through the case of GE， we can see how important the internal auditing is in the management of the company. Key words: internal auditing importance problem 目 錄 一、序言??????????????????????????????????????????????????1 二、文獻回顧??????????????????????????????????????????????1 三、內(nèi)部審計的定義、職能及重要性??????????????????????????2 四、對達爾曼內(nèi)部審計的分析????????????????????????????????4 五、對于達爾曼內(nèi)部審計的思考??????????????????????????????6 六、結(jié)束語???????????????????????????????????????????????７ 資料來源和