增值型内部审计若干问题探讨

发布时间：2018-02-25 04:19

本文关键词： 内部审计价值增值风险管理公司治理　出处：《福州大学》2006年硕士论文　论文类型：学位论文

【摘要】：内部审计在经历了以消极防弊、积极兴利这两个阶段之后，到了20世纪末期，由于外部审计竞争的压力等原因而确立了为组织增加价值的功能目标，并在公司治理中发挥着重要作用。这样，内部审计与风险管理在公司治理这一共同目标下，为了降低企业交易成本，提升自身在企业价值链中的地位而逐渐结合在一起，形成相互交融的紧密关系。 1999年，国际内部审计协会通过了内部审计新定义：“内部审计是一种独立的、客观的确认工作与咨询活动，它的目的是为组织增加价值并提高机构的运作效率。它采用系统化、规范化的方法来对风险管理、控制及治理程序进行评价，提高它们的效率，从而帮助实现机构目标。”在此，“为组织增加价值”第一次被列入内部审计定义，表明了内部审计的职能是站在组织整体利益的立场上，发挥着增加组织价值和提高组织运作效率的作用。这种增值型内部审计不是纯理论的研究结果，而是由于现代企业经营的风险加大，企业的治理结构转变，以及企业的内部组织战略重组等原因形成的新型内部审计。本文采用规范研究的方法，首先对增值型内部审计的几个基本概念进行研究，其中包括确认服务与咨询服务等若干问题；然后重点分析了内部审计与风险管理、公司治理之间的关系及其作用；接着把内部审计管理作为一个独立的章节进行阐述，这部分主要强调审计人员配备、全面质量管理等问题；最后提出几点建议，希望能推进价值增值的思想在中国内部审计界的宣传，，促进增值型内部审计在中国内部审计实践的开展。
[Abstract]:In the end of 20th century, internal audit established the function goal of adding value to the organization because of the pressure of external audit competition. And plays an important role in corporate governance. Thus, under the common goal of corporate governance, internal audit and risk management are gradually combined in order to reduce the transaction cost of enterprises and enhance their position in the enterprise value chain. Form a close relationship with each other. In 1999, the International Institute of Internal Audit adopted a new definition of internal audit: "Internal audit is an independent, objective validation and consulting activity designed to add value to the organization and to improve the efficiency of its operations." Standardized methods to evaluate and improve the efficiency of risk management, control and governance processes to help achieve organizational objectives... "here," "add value to the organization" is included for the first time in the definition of internal audit. It shows that the function of internal audit is to increase the value of the organization and improve the efficiency of the operation of the organization from the standpoint of the overall interests of the organization. It is a new type of internal audit formed by the increasing risk of modern enterprise management, the transformation of corporate governance structure, and the strategic reorganization of the internal organization of the enterprise. In this paper, some basic concepts of value-added internal audit are studied, including confirmation service and consulting service, and then internal audit and risk management are analyzed. The relationship between corporate governance and its role; then the internal audit management as a separate chapter to elaborate, this part of the main emphasis on auditor staffing, total quality management and other issues; finally, put forward a few suggestions, It is hoped that the idea of value-added value can be propagated in China's internal audit circles and the practice of value-added internal audit in China can be promoted.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】