RELATION BETWEEN CORPORATE AUDITOR'S AUDITING AND INTERNAL CONTROL SYSTEM

本研究旨在从实质上证明公司审计制度的效用，同时探索公司审计机构与管理型内部控制制度关系的理想方法。因此，笔者从与内部控制制度的关系出发，对公司审计制度进行了研究，并从整体上对公司审计制度进行了研究，完成了一份详细的研究报告，另一方面，笔者站在研究的基础上，通过对许多大公司的公司审计人员及其工作人员的讲座，进行了启蒙活动，以刷新对公司审计制度效用的认识，并获得理解。

This study was going to prove the utility of the corporate auditor institution substantially while groping for the ideal method about the relations with a managed internal control system and the office of the corporate auditor in the company. Therefore I performed a study based on the relation with the internal control system, and to overlook the whole of the corporate auditor institution and finished writing a detailed study and, in the other hand, stood on the study, I performed activity of the enlightenment to refresh recognition about their utility through some lectures for the corporate auditors and their staff of many big companies, and got understanding.