随着近年来信托行业的迅猛发展与创新转型,内部审计作为公司治理的重要角色,也需随行业发展在原有基础上不断提高和完善。内部审计行业在国内发展时间较短,尤其是信托业内部审计的相关理论和实践还较为欠缺。本文基于内部审计的相关理论研究、借鉴已较为系统化、标准化的财务报表审计思路和方法,结合信托业务实践,对信托公司内部审计标准化管理进行相关研究和探讨。
<<With the rapid development and innovation of trust industry,internal audit should be improved as an important role in corporate governance. As domestic internal audit develops for short time,there is a lack of related theories and practice in this field. This report studies and discusses the management of trust business standardized audit,based on related audit theoretical research,standardized methods of financial report audit and trust business practice.
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