“双审制”下A企业内部审计质量控制研究

发布时间：2018-04-22 16:52

本文选题：双审制 + 协作审计　；参考：《重庆理工大学》2017年硕士论文

【摘要】：近些年来,会计造假、财务欺诈等问题频繁曝光,陆续发生了许多失败的审计案例。从这些案例中可以看出,企业内部审计部门的独立性较差,内部审计人员容易产生道德风险,影响其职业道德和专业发挥。基于这样的原因,内部审计质量控制状况也逐渐受到了人们更高的关注度,人们也对其提出了更多的要求。其中有人提出,作为企业治理的四大基石之二的外部审计和内部审计,可以通过协作来弥补内部审计的缺陷,提高内部审计质量控制状况。《中国注册会计师审计准则》第1411号、《中国内部审计准则》第2303号等相关法规中,都强调了内部审计和外部审计相互之间良好合作关系的重要性。其中,我国审计准则明确提出:“有效的内部审计通常有助于注册会计师修改审计程序的性质和时间,并缩小实施外部审计程序的范围”。同时,也对内外部审计应如何合作和利用对方工作结果提供了规范化指导。基于此,内外部审计协作机制(即“双审制”模式)会对内部审计质量控制产生怎样的影响,如何通过优化“双审制”内容来提高内部审计质量控制水平,成为本文研究的重点。本文以国内外“双审制”和内部审计质量的研究背景、研究现状为切入点,结合委托代理理论、计划循环法则、内部控制理论(1),和A企业相关内部审计数据(2),对A企业的内部审计质量控制问题进行了系统的探讨,从协作机制、法制体系、责任归属、组织结构、后续整改五大控制体系出发,介绍了A企业的内部审计质量控制的现状及其主要问题。其中,主要问题在于企业“双审制”协作机制不完善、“双审制”制度体系不健全、内部审计后续整改力度不足等。最后,针对A企业内部审计质量控制出现的问题,主要对其“双审制”协作机制和“双审制”制度体系进行优化,并提出了其他详细的解决措施,以达到控制企业风险,增强内部审计质量及其控制水平,实现内部审计提质增效,以及推动“双审制”协作审计发展的目标。
[Abstract]:In recent years, accounting fraud, financial fraud and other problems have been exposed frequently, and many failed audit cases have occurred one after another. From these cases, it can be seen that the independence of internal audit departments is poor, and internal auditors are prone to moral hazard, affecting their professional ethics and professional play. For this reason, internal audit quality control has gradually been paid more attention to, people also put forward more demands on it. Some of them suggest that external audit and internal audit, which are two of the four cornerstones of corporate governance, can make up for the deficiencies of internal audit through cooperation. Improving the quality control of internal audit. In the relevant laws and regulations such as "China Certified Public Accountants auditing Standard No. 1411" and "China Internal Audit Standard No. 2303", the importance of good cooperative relationship between internal audit and external audit is emphasized. Among them, the audit standard of our country puts forward clearly: "effective internal audit usually helps CPA to modify the nature and time of audit procedure, and to narrow the scope of implementing external audit procedure". At the same time, it also provides standardized guidance on how to cooperate and utilize the work results of internal and external audit. Based on this, the internal and external audit cooperation mechanism (i.e. "double audit system" mode) will have how to influence the internal audit quality control, how to improve the internal audit quality control level by optimizing the "double audit system" content. It has become the focus of this paper. Based on the research background of "double audit system" and the quality of internal audit at home and abroad, this paper takes the current research situation as the breakthrough point, combines the principal-agent theory, the planning cycle rule, The internal control theory and the internal audit data of A enterprise are discussed systematically, from the cooperation mechanism, the legal system, the responsibility attribution, the organization structure, the internal audit quality control of A enterprise. This paper introduces the present situation and main problems of internal audit quality control in A enterprise. Among them, the main problems are that the cooperation mechanism of "double audit system" is not perfect, the system system of "double audit system" is not perfect, and the follow-up rectification of internal audit is insufficient. Finally, aiming at the problems of internal audit quality control in enterprise A, this paper mainly optimizes the cooperation mechanism and system system of "double audit system", and puts forward other detailed solutions to control the risk of enterprise. Enhance the internal audit quality and its control level, realize the internal audit quality and efficiency, and promote the development of "double audit system" collaborative audit.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F426.48

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