FZ集团内部审计存在的问题及对策研究

发布时间：2018-03-01 05:13

  本文关键词： 内部审计 企业管理 内部控制 风险管理　出处：《北京工业大学》2011年硕士论文　论文类型：学位论文

【摘要】：本文针对一家具体的国内集团公司,采用案例研究的方法,详细分析该公司各级内审机构的发展历程、管理背景和面临的困难,结合理论研究成果,提出了该公司内部审计改善对策。上至各级内审机构的职能定位,下至具体的改进措施,论文较为完整全面的对该公司内部审计存在问题和对策进行研究分析。 在理论分析部分,本文通过分析提出如下观点: 在我国目前的公司治理制度框架下,对于上市公司,公司内部审计报告关系采用向首席执行官和独董领导的审计委员会的双轨报告关系最为有力。对于有限责任公司和未上市的股份有限公司,内部审计理论上采用向监事会和首席执行官双轨报告的模式最佳,但在实践采用执行有一定难度。 内部审计在参与风险管理时具有天然的、其他部门无法比拟的独特的优势,但要注意避免参与风险管理对审计独立性的损害,内部审计不应提供保证服务和承担风险管理的主要责任。内部审计参与内部控制同样要注意不能参与被审计活动的决策和执行,避免可能的利益冲突和偏见影响内审独立性。此外,内部审计的职能定位及模式的选择必须适应企业内部控制发展水平。 具体到所研究的企业,本文深入剖析了FZ集团及下属企业内部审计具有的优势和出现的问题,并考虑到FZ集团向“投资控股集团公司”转型的战略规划,以及集团转变管控模式和组织架构,对下属企业加大授权等背景,提出了提高集团和下属企业内部审计工作效率、更好发挥审计职能的改善方案及建议:对于FZ集团审计部,本文提出应改变此前监督、控制和威慑的职能定位,与下属企业审计部明确各自分工,并积极推进风险导向审计模式;此外,应充分利用集团审计部的权威性和独立性,为下属各级内审机构创造更加有利的审计环境,并推动建立有效的内部审计垂直管理体系。 对于集团下属企业,应尽快建立完善审计机构、配备审计人员;推行“控制导向”内部审计模式;调整错误的职能定位,将服务所属企业作为主要职能,以支持配合业务拓展为主要目标,改善与所属企业的矛盾冲突关系;建立审计事后整改监督机制和后续审计制度、审计结果公示制度、审计问责制度以保障审计工作成果的落实。 除对FZ集团公司内部审计提出改善对策外,本文也可为其他国内企业的内部审计在职能定位及具体工作开展等方面起到借鉴作用。
[Abstract]:In this paper, a specific domestic group company, using a case study method, detailed analysis of the development of the company at all levels of internal audit institutions, management background and difficulties faced, combined with theoretical research results, This paper puts forward the improvement countermeasures of internal audit of the company, the function orientation of the internal audit organization at all levels, and the concrete improvement measures. The paper studies and analyzes the existing problems and countermeasures of the internal audit of the company completely and comprehensively. In the part of theoretical analysis, this paper puts forward the following points of view:. Under the framework of our country's current corporate governance system, for listed companies, The internal audit reporting relationship of the company is most effective if it is a twin-track reporting relationship to the audit committee headed by the Chief Executive Officer and the Chief Executive Officer. For limited liability companies and unlisted limited companies, In theory, it is the best way to report to the board of supervisors and chief executive, but it is difficult to implement in practice. Internal audit has unique advantages in participating in risk management, which other departments can not compare, but we should pay attention to avoid the damage to audit independence caused by participation in risk management. Internal audit should not provide assurance services and assume primary responsibility for risk management. The participation of internal audit in internal control should also take into account the inability to participate in the decision-making and implementation of audited activities. In addition, the functional orientation and mode selection of internal audit must be adapted to the level of development of internal control. In this paper, the advantages and problems of internal audit of FZ Group and its subordinate enterprises are analyzed, and the strategic planning of FZ Group's transition to "Investment holding Group" is considered. As well as the group changes the control mode and the organization structure, strengthens the authorization to the subordinate enterprise and so on background, has proposed the improvement plan and the suggestion which enhances the group and the subordinate enterprise internal audit work efficiency, better exerts the audit function: for the FZ group audit department, This paper proposes that the functional orientation of supervision, control and deterrence should be changed, the division of labor with the audit department of subordinate enterprises should be clearly defined, and the risk-oriented audit mode should be actively promoted, in addition, the authority and independence of the audit department of the group should be fully utilized. To create a more favorable audit environment for internal audit organizations at all levels, and to promote the establishment of an effective vertical internal audit management system. For the enterprises affiliated to the group, it is necessary to establish and improve the audit institutions as soon as possible, to equip them with auditors, to carry out the "control-oriented" internal audit model, to adjust the wrong functional orientation, and to take the service enterprises as their main functions. In order to support business expansion as the main objective, improve the contradiction and conflict relationship with the affiliated enterprises, establish the supervision mechanism and follow-up audit system after audit rectification and reform, and make the audit results public, Audit accountability system to ensure the implementation of audit results. In addition to improving the internal audit of FZ Group, this paper can also serve as a reference for the internal audit of other domestic enterprises in the function orientation and specific work.
【学位授予单位】：北京工业大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

【引证文献】

中国硕士学位论文全文数据库 前2条

1 李苗;财务收入内部审计问题研究[D];吉林大学;2012年

2 刘峻彤;成本费用内部审计问题研究[D];吉林大学;2012年

，

本文编号：1550552