增值型内部审计在传实公司的应用研究
发布时间：2019-01-28 09:51
【摘要】：内部审计是在企业管理模式转变的过程中产生的,由于企业部门分工的细化,内部审计的功能和在企业中发挥的作用也发生了变化了。传统的内部审计仅从财务活动出发,对企业管理人员的履职情况进行监督和评价;而增值型内部审计则增加了为企业增值的功能。对于内部审计增值功能的研究,对于内部审计增值功能,国内外学术界都有过研究。国外的实务界在实践的过程中也总结了有关内部审计增值的一些经验。我国学者根据这些实践的经验,总结了内部审计增值的途径。本文在研究的过程中主要借鉴了我国学者总结的内部审计的增值模,并针对其在实践中的运用的可行性进行了探讨。本文选择以一家制造业企业为研究对象,研究了内部审计部门应用增值模型围绕公司价值链展开的内部审计工作,评估了审计之后企业的绩效变化。通过前后的对比分析,本文得出结论,肯定了内部审计能够为企业增加价值,同时,也为其他企业进行增值型内部审计提供了一个切实可行的模型或模板。本文阐述了本文的研究背景和研究意义,并对有关内部审计以及增值型内部审计的理论部分进行了详细的解释,重点介绍了增值型内部审计的内涵以及增值模型的构建;案例分析部分介绍了传实公司传统的内部审计的现状以及存在的问题,详细介绍了应用增值模型开展内部审计的具体过程,总结了审计过程中发现的问题,分析了这些问题产生的原因,并给出了切实可行的审计建议;针对审计之后的效果,本文也结合具体数据进行了评价;本文的研究结论也印证了内部审计的增值功能。所以通过本文的研究,内部审计的增值功能进一步得到证实,并为其在实践中的运用展示了一定的可能性。希望本文的结论能够对日后内部审计的发展起到一定的借鉴作用。
[Abstract]:The internal audit is produced in the process of the transformation of the enterprise management mode, and the function of the internal audit and the role played in the enterprise have changed due to the refinement of the division of division of the enterprise. In the traditional internal audit, the performance of the enterprise management personnel is supervised and evaluated only from the financial activities, and the value-added internal audit has added the function of value-added of the enterprise. The research on the value-added function of internal audit has been studied at home and abroad for the value-added function of internal audit. In the process of practice, the foreign practice community also sums up some of the experience on the value-added of the internal audit. Based on the experience of these practice, Chinese scholars have summed up the way to increase the value of internal audit. In this paper, the value-added model of internal audit, which is summarized by Chinese scholars, is used in this paper, and the feasibility of its application in practice is discussed. This paper chooses a manufacturing enterprise as the research object, and studies the internal audit of the value-added model of the internal audit department around the value chain of the company, and evaluates the performance change of the enterprise after the audit. Through the comparative analysis before and after, this paper concludes that the internal audit can increase the value of the enterprise, and also provides a feasible model or template for the value-added internal audit of other enterprises. In this paper, the research background and significance of the paper are described, and the theoretical part of the internal audit and the value-added internal audit is explained in detail. The connotation of the value-added internal audit and the construction of the value-added model are mainly introduced. The case analysis part introduces the present situation and the existing problems of the traditional internal audit of the real-time company, introduces the concrete process of the internal audit by applying the value-added model, summarizes the problems found in the audit process, and analyzes the causes of these problems. A practical audit recommendation is given, and the specific data is also evaluated for the effect after the audit. The results of this paper also confirm the value-added function of the internal audit. Therefore, through the research of this paper, the value-added function of internal audit is further confirmed, and a certain possibility is shown for its application in practice. It is hoped that the conclusion of this paper will have a certain reference to the development of internal audit in the future.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
[Abstract]:The internal audit is produced in the process of the transformation of the enterprise management mode, and the function of the internal audit and the role played in the enterprise have changed due to the refinement of the division of division of the enterprise. In the traditional internal audit, the performance of the enterprise management personnel is supervised and evaluated only from the financial activities, and the value-added internal audit has added the function of value-added of the enterprise. The research on the value-added function of internal audit has been studied at home and abroad for the value-added function of internal audit. In the process of practice, the foreign practice community also sums up some of the experience on the value-added of the internal audit. Based on the experience of these practice, Chinese scholars have summed up the way to increase the value of internal audit. In this paper, the value-added model of internal audit, which is summarized by Chinese scholars, is used in this paper, and the feasibility of its application in practice is discussed. This paper chooses a manufacturing enterprise as the research object, and studies the internal audit of the value-added model of the internal audit department around the value chain of the company, and evaluates the performance change of the enterprise after the audit. Through the comparative analysis before and after, this paper concludes that the internal audit can increase the value of the enterprise, and also provides a feasible model or template for the value-added internal audit of other enterprises. In this paper, the research background and significance of the paper are described, and the theoretical part of the internal audit and the value-added internal audit is explained in detail. The connotation of the value-added internal audit and the construction of the value-added model are mainly introduced. The case analysis part introduces the present situation and the existing problems of the traditional internal audit of the real-time company, introduces the concrete process of the internal audit by applying the value-added model, summarizes the problems found in the audit process, and analyzes the causes of these problems. A practical audit recommendation is given, and the specific data is also evaluated for the effect after the audit. The results of this paper also confirm the value-added function of the internal audit. Therefore, through the research of this paper, the value-added function of internal audit is further confirmed, and a certain possibility is shown for its application in practice. It is hoped that the conclusion of this paper will have a certain reference to the development of internal audit in the future.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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