治理型内部审计在X省监狱系统企业中的应用研究

发布时间：2018-01-19 19:13

本文关键词： 公司治理内部审计治理型内部审计监狱企业　出处：《湖南大学》2011年硕士论文　论文类型：学位论文

【摘要】：监狱企业作为比较特殊和复杂的经济主体,随着监狱体制改革的发展,监狱企业一方面必须适应社会市场经济的发展,自主经营,自负盈亏；另外一方面又要配合监狱改造罪犯的需要,为监狱罪犯改造提供必要的劳动岗位。在这样的一个大的背景下,监狱系统企业的内部审计对监狱企业的经营活动进行监督、控制及帮助监狱企业增加价值显得更为重要。然而目前监狱系统企业内部审计普遍存在独立性不高、效率较低的现象,很难发挥内部审计在监狱企业经营管理中的作用。文章以X省监狱系统企业的内部审计作为研究的案例,探索治理型内部审计理论在X省监狱系统企业中的应用。基于治理型内部审计的研究成果,在对X省监狱系统企业内部审计存在的一些现实问题进行了分析和总结之后,结合实际,提出要实现监狱系统企业的内部审计的变革发展,首先应该实现内部审计职能向治理型转变,明确指出目前X省监狱系统企业内部审计的职能应该是监督、控制、评价和咨询；实现职能转变的同时,要扩展X省监狱系统企业的内部审计范围,根据X省监狱系统企业经营管理的需要,提出应该完善X省监狱系统企业经济责任审计、强化内部控制审计、内部审计参与X省监狱系统企业全面风险管理；如何保证内部审计职能的转变及扩展之后的审计范围应用于实际,需要科学的方法体系,因此必须变革X省监狱系统企业内部审计的组织形式、完善内部审计技术和方法及提高内部审计人员的专业胜任能力。
[Abstract]:Prison enterprises as a relatively special and complex economic subject, with the development of prison system reform, prison enterprises on the one hand must adapt to the development of social market economy, self-management, self-financing; On the other hand, it is necessary to meet the needs of the prison reform criminals and provide the necessary labor posts for the prison criminals reform. The internal audit of the prison system enterprise is more important to supervise the operation of the prison enterprise, control and help the prison enterprise to add value. However, the independence of the internal audit of the prison system enterprise is not high. The phenomenon of low efficiency, it is difficult to play the role of internal audit in the operation and management of prison enterprises. This paper explores the application of governance internal audit theory in X province prison system enterprises. Based on the research results of governance internal audit, this paper analyzes and summarizes some practical problems existing in the internal audit of the prison system enterprise in X province, combining with the reality. In order to realize the reform and development of the internal audit of the prison system enterprises, we should first realize the transformation of the internal audit function to the governance type, and point out clearly that the function of the internal audit of the prison system enterprises in X province at present should be supervision. Control, evaluation and consultation; At the same time, we should expand the scope of internal audit of the prison system enterprises in X province. According to the needs of the operation and management of the prison system enterprises in X province, we should improve the audit of the economic responsibility of the prison system enterprises in X province. Strengthening the internal control audit and participating in the overall risk management of the prison system enterprises in X province; How to ensure the transformation of the internal audit function and the application of the audit scope in practice requires a scientific method system, so it is necessary to change the organizational form of the internal audit in the prison system of X province. Improve internal audit techniques and methods and improve the professional competence of internal auditors.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

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