后安然时代的内部审计比较研究

发布时间：2018-03-22 20:06

本文选题：内部审计　切入点：比较　出处：《重庆大学》2006年硕士论文　论文类型：学位论文

【摘要】： 危机与机遇,在内部审计职业界看来,是一个很有说服力的命题。20世纪30年代末期的“华尔街”金融危机,促成了真正意义上现代内部审计的产生。2002年7月30日正式生效的萨班斯法案,被公认为是对安然事件和世通事件等公司财务丑闻的亡羊补牢之举,它也揭开了全球后安然时代内部审计发展的崭新序幕:内部审计成为公司治理的第四块基石。在这一新的历史背景下,内部审计有着怎样的重要使命?本文从这一问题出发,对后安然时代内部审计扮演的角色做了细致的分析,将中国内部审计准则与实践、国际内部审计准则与实践放在这一时代背景下进行比较研究,以期得到一些有益于中国内部审计发展的适用性结论。本文的主要研究工作包括:(1)以前内部审计研究多是从历史的角度进行分析和论述,而本文是将其放在了后安然时代这个特定时代背景下进行研究。美国萨班斯法案对内部审计职业的广泛影响,在很大程度上决定着内部审计准则与内部审计实践未来发展的方向。(2)“内部审计比较研究”是本文的重心,这里将其细分为“内部审计准则比较”和“内部审计实践比较”,前提都是纳入后安然时代,前者是从宏观层面进行分析,后者则是企业微观层面的调查及案例比较。准则比较的重点是将二十个中国内部审计具体准则逐一分析,并找到SPPIA与之相对应的实务标准进行比较;实践比较的重点则是将美国通用电气公司的案例与中国联通公司(同为美国上市公司)的内部审计情况进行比较分析。最终都寻求差异存在的根源,并提出了合理的政策性建议。
[Abstract]:Crises and opportunities, in the eyes of the internal audit profession, are a very convincing proposition. The "Wall Street" financial crisis of the late 1930s, The Sarbanes Act, which came into effect on July 30, 2002, is recognized as a remedy for corporate financial scandals such as Enron and WorldCom. It also opens a new prelude to the development of internal audit in the post-Enron era: internal audit becomes the fourth cornerstone of corporate governance. Under this new historical background, what kind of important mission does internal audit have? Starting from this problem, this paper makes a careful analysis of the role of internal audit in the post-Enron era, and makes a comparative study of the Chinese internal audit standards and practices, the international internal audit standards and practices under the background of this era. In order to obtain some useful conclusions on the applicability of the development of internal audit in China. The main research work of this paper includes: (1) most of the previous internal audit studies were analyzed and discussed from a historical point of view. This paper is to study it in the specific background of the post-Enron era. The widespread influence of Sarbanes Act on the profession of internal audit in the United States. To a great extent, it determines the direction of the future development of internal audit standards and internal audit practice) "Comparative study of Internal Audit" is the focus of this paper. Here it is subdivided into "comparison of internal audit standards" and "comparison of internal audit practice", both of which are brought into the post-Enron era. The former is analyzed from the macro level. The latter is the investigation and case comparison of enterprises at the micro level. The emphasis of the standard comparison is to analyze the 20 specific standards of internal audit in China one by one and find out the corresponding practical standards of SPPIA. The emphasis of the practical comparison is to compare the internal audit situation of China Unicom with that of China Unicom. Finally, we seek the root of the difference. And put forward reasonable policy suggestion.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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