我国集团公司内部审计有效性的研究

发布时间：2018-03-25 03:05

本文选题：集团公司　切入点：内部审计　出处：《东南大学》2005年硕士论文

【摘要】： 二十世纪90年代以来,国家实施了“抓大放小”的战略,把大集团公司培育成真正成为我国经济发展的支柱力量,以增强我国国际竞争力。然而,我国集团公司在做大做强的过程中步履蹒跚。很多集团公司都是大而不强,如,集团公司的行政化倾向较严重、经济实力不强、内部管理机制不规范、缺乏凝聚力、会计信息失真、乱投资、乱拆借、乱担保“三乱”等等。而内部管理机制不规范、缺乏凝聚力问题在集团公司的内部管理中尤为突出。所以,必须加强集团公司的内部控制,内部审计就显得相当重要。　我国集团公司内部审计和西方发达国家成熟的内部审计以及完善我国内部审计机制的要求相比,仍然存在着相当大的差距,其中集中表现在审计容易失效。本文将试图对此问题进行探讨。　本文首先从西方内部审计发展规律中,找出影响审计的关键因素,分析其是如何互相作用的。然后结合我国集团公司实际情况,分析这些关键因素的特点和对审计的具体要求。最后结合具体案例,论述审计要怎么做才能是有效的审计。　本文结论是:1、内部审计是否有效的核心判断就是,内部审计是否满足了受托责任不断发展的需要。2、内部审计是否有效的外在判断就是,内部审计的目标、对象、职能、方法、程序和重点是否适应内部控制和公司治理的发展水平;审计的结果是否能促进内部控制和公司治理的改善。3、中国集团公司内部审计面临的环境是内部控制参差不齐,公司治理机制尚待建设。这样的集团公司环境,严重制约着内部审计的发展,但是审计师仍可以在有限条件下使审计发挥最大作用,并进而影响公司的审计环境。4、集团公司内部审计失效的核心原因还是内部审计自身的问题,只有从观念上改变,以为企业价值得增加为目的,满足客户的需求为手段,针对具体受托责任和审计环境,综合应用各种导向审计,实现“三个转变”即:由发现型审计向预防型审计,由符合型审计向增值型审计转变,积极开展效益审计和管理审计;审计的职能要从监督为主向监督与评价相结合转变;审计的着眼点要从以事后为主向事前及事中全过程审计为主转变,实现审计关口前移。重点关注如何实现扭亏增盈,提高经济效益,要注重规范企业经营行为,防范企业经营风险,提高投资效益,才是解决内部审计失效问题的不二法门。　
[Abstract]:Since the 1990s, the state has implemented the strategy of "pay attention to the big and the small", cultivating large group companies into a real pillar of our economic development, in order to enhance our country's international competitiveness. Many group companies are large but not strong. For example, the administrative tendency of the group companies is serious, the economic strength is not strong, the internal management mechanism is not standardized, and lack of cohesion. Accounting information distortion, random investment, random borrowing, promiscuous guarantee "three chaos" and so on. However, the internal management mechanism is not standardized, and the lack of cohesion is especially prominent in the internal management of the group company. Therefore, the internal control of the group company must be strengthened. Internal audit is quite important. Compared with the mature internal audit of the western developed countries and the requirement of perfecting the internal audit mechanism of our country, there is still a big gap between the internal audit of our group company and the requirement of the mature internal audit of the western developed countries. This paper will try to discuss this problem. In this paper, we first find out the key factors that affect audit from the development law of internal audit in the West, and analyze how it interacts with each other. This paper analyzes the characteristics of these key factors and the specific requirements for auditing. Finally, combining with specific cases, it discusses how to do audit effectively. The conclusion of this paper is: 1, the core judgment of whether internal audit is effective or not is whether internal audit meets the need of continuous development of fiduciary responsibility. The external judgment of whether internal audit is effective is the objective, object, function and method of internal audit. Does the procedure and focus adapt to the development level of internal control and corporate governance, and whether the audit results can promote the improvement of internal control and corporate governance? The corporate governance mechanism has yet to be built. This kind of corporate environment seriously restricts the development of internal audit, but auditors can still make audit play the most important role under limited conditions. And then affect the audit environment of the company. 4, the core reason of the internal audit invalidation of the group company is the internal audit itself problem, only change from the idea, think the enterprise value must increase as the goal, satisfy the customer's demand as the means, In view of the specific fiduciary responsibility and audit environment, we should comprehensively apply various kinds of oriented audit to realize "three changes", that is, from discovery audit to preventive audit, from conformity audit to value-added audit, and to actively carry out benefit audit and management audit; The function of audit should be changed from supervision to supervision and evaluation, and the focus of audit should be changed from "after the event" to "auditing in advance" and "in the whole process", so as to realize the front of the audit gate, and pay more attention to how to turn losses and increase profits. In order to solve the problem of internal audit invalidation, it is necessary to standardize the business behavior, guard against the risk of enterprise management and improve the efficiency of investment in order to improve the economic efficiency.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】