M公司内部审计问题及对策研究

发布时间：2018-03-21 14:34

本文选题：内部审计　切入点：转型　出处：《东北大学》2012年硕士论文　论文类型：学位论文

【摘要】：发展我国内部审计事业是市场经济条件下完善公司治理结构、加强企业内部控制的重要环节,也是当前企业改善经营管理、提高经济效益的必由之路。我国内部审计起步较晚,而西方国家在20世纪30年代内部审计就得到了蓬勃发展,在内部审计发展上,西方发达国家企业内部审计有许多成功经验值得我们借鉴。我国的内部审计是在政府行政命令下建立和发展起来的,虽然在近二十年来内部审计有一定的发展,但与国外的审计制度相比,我国内部审计不论是在法律、法规制度的建立上,还是在机构设置和审计程序、审计范围、审计质量上都存在着许多不足。本文从西方发达国家企业内部审计发展概况的介绍入手,结合我国内部审计发展历程,从内部审计的程序、方法、发展方向入手,分析了M公司内部审计在机构设置、职能定位、独立性、审计资源、人员素质、审计程序、审计内容以及审计评价等方面所存在的问题,并针对这些问题提出了相应的解决对策。
[Abstract]:The development of internal audit in our country is an important link in perfecting the corporate governance structure and strengthening the internal control of enterprises under the condition of market economy, and it is also the only way for enterprises to improve their management and increase economic benefits. In 1930s, the western countries had a vigorous development of internal audit, and in the development of internal audit, There are many successful experiences of enterprise internal audit in western developed countries that we should learn from. Our internal audit was established and developed under the government administrative order, although it has developed in the past two decades. However, compared with the foreign audit system, the internal audit of our country is not only in the establishment of laws, regulations and systems, but also in the setting up of institutions and audit procedures, the scope of audit. There are many deficiencies in the quality of audit. This paper begins with the introduction of the development of internal audit in western developed countries, the development course of internal audit in our country, the procedure, method and developing direction of internal audit. This paper analyzes the problems existing in the internal audit of M Company in the aspects of organization setting, function orientation, independence, audit resources, personnel quality, audit procedure, audit content and audit evaluation, etc. The corresponding solutions to these problems are put forward.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45;F426.4

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