| ACKNOWLEDGEMENTS | 第4-5页 |
| Abstract | 第5-6页 |
| 摘要 | 第7-8页 |
| LIST OF ABBREVIATIONS | 第8-18页 |
| 1. Introduction | 第18-25页 |
| 1.1 Background and Significance of the Study | 第18-19页 |
| 1.2 Domestic and International Research on Strategy-oriented Internal Audit | 第19-22页 |
| 1.2.1 International Research on Strategy-oriented Internal Audit | 第19-21页 |
| 1.2.2 Domestic Researches on Strategy-oriented Internal Audit | 第21-22页 |
| 1.3 Research Methods, Ideas and Innovations | 第22-25页 |
| 1.3.1 Research Methods and Framework | 第22-23页 |
| 1.3.2 Innovations in This Paper | 第23-25页 |
| 2. Theoretical Basis of Strategy-oriented Internal Audit | 第25-37页 |
| 2.1 The Development of Internal Audit | 第25-29页 |
| 2.1.1 The Transition from the Stage of Financial Audit to Operational Audit | 第25-26页 |
| 2.1.2 The Transition from the Stage of Operational Audit to ManagerialAudit | 第26-27页 |
| 2.1.3 The Transition from the Stage of Managerial audit to strategic Audit | 第27-29页 |
| 2.2 The Analysis of the Reasons behind Internal Audit’s Significance inCorporate Strategy | 第29-30页 |
| 2.3 The Way to Achieve Strategy-oriented Internal Audit | 第30-32页 |
| 2.3.1 The Participation of Internal Audit in Corporate Governance | 第30-31页 |
| 2.3.2 The Participation of Internal Audit in Internal Control | 第31页 |
| 2.3.3 The Participation of Internal Audit in Risk Management | 第31-32页 |
| 2.4 The Main Features of Strategy-oriented Internal Audit | 第32-37页 |
| 2.4.1 Diversified Service Objects | 第32-33页 |
| 2.4.2 Changed Audit Objectives | 第33页 |
| 2.4.3 Expanded Scope of Audit | 第33-34页 |
| 2.4.4 The Improved Function level | 第34页 |
| 2.4.5 Expanded Responsibilities of Audit | 第34-35页 |
| 2.4.6 Increased Independence | 第35-36页 |
| 2.4.7 The transformed Reporting Relationship | 第36-37页 |
| 3. The Problems for company A as It Strives to Establish Strategy-oriented InternalAudit | 第37-45页 |
| 3.1 Basic introduction to company A(a Subsidiary of CCCC) | 第37-38页 |
| 3.2 The Current Conditions of company A Internal Audit | 第38-39页 |
| 3.3 The Main Problems in the Internal Audit Department of Company A | 第39-45页 |
| 3.3.1 A Lack of Independence in the Auditing Body | 第39页 |
| 3.3.2 Underperformance of Internal Audit in Corporate Governance, InternalControl and Risk Control | 第39-42页 |
| 3.3.3 Insufficient Resources for Audit | 第42-43页 |
| 3.3.4 Focus on Ex-post Auditing and Lack of Ex-ante and in-the-processAuditing | 第43页 |
| 3.3.5 Lack of Established Effective Internal Audit Performance EvaluationSystem | 第43-45页 |
| 4. Analysis of the Causes behind the Problems Arising in the Process of EstablishingStrategy-oriented Internal Audit in company A | 第45-49页 |
| 4.1 Lack of Emphasis on the Part of Leadership | 第45-46页 |
| 4.2 Unscientific Institutions Establishments | 第46-47页 |
| 4.2.1 No Established Audit Committee | 第46页 |
| 4.2.2 Audit and supervision department of the Joint | 第46-47页 |
| 4.3 The Imperfect Internal Audit System and It’s Inadequate Executing Ability | 第47-48页 |
| 4.4 No Effective Human Resources System | 第48页 |
| 4.5 The Imperfect Internal Performance Appraisal System | 第48-49页 |
| 5. The Measures to Improve the Strategy-oriented Internal Audit in Company A | 第49-69页 |
| 5.1 The Basic Ideas and Principles of Improving the Company's Strategy-orientedInternal Audit | 第49-51页 |
| 5.1.1 The Basic Ideas | 第49页 |
| 5.1.2 The Basic Principles | 第49-51页 |
| 5.2 Measures for Company A to Build and Improve Strategy-oriented InternalAudit | 第51-69页 |
| 5.2.1 The Strategic Reform of Strategy-oriented Internal Audit in CompanyA | 第52-54页 |
| 5.2.2 The Organizational Reforms for Company A Strategy-orientedInternal Audit | 第54-56页 |
| 5.2.3 The Process of Improving the Strategy-oriented Internal Audit incompany A | 第56-63页 |
| 5.2.4 The Improved Performance Evaluation System of Strategy-orientedInternal Audit in Company A | 第63-67页 |
| 5.2.5 Strategy-oriented Internal Audit in Company A to Improve thePreservation of resources | 第67-69页 |
| 6 Conclusions and Outlook | 第69-71页 |
| 6.1 Conclusions | 第69页 |
| 6.2 Limitations and Prospects | 第69-71页 |
| REFERENCE | 第71-72页 |
