浅谈内部审计与公司治理

发布时间：2018-05-19 02:29

本文选题：内部审计 + 公司治理　；参考：《北京邮电大学》2006年硕士论文

【摘要】：本文主要是采用了文献研究、规范分析和案例分析相结合的方法，对内部审计的产生、发展、作用机制及其效果做了较全面的阐述，突出了它在公司治理中的作用。其主要内容包括：(1)内部审计的产生的原因、发展历程及趋势、内部审计的地位和作用、目前面临的问题(第二章)：(2)内部审计的实现方式，包括内部控制审计、经营审计、管理审计、风险审计的含义、作用和实现方式(第三章)：(3)分析了公司治理的特性，指出其与内部审计有内在的统一性，证明了内部审计的发展必将会促进内部公司治理的完善。在理论分析的基础上，提出了公司制企业内部审计机构的设立模式的建议，并对审计委员会也做了必要的阐述(第四章)；(4)提出了促进内部审计发展的对策，包括内部审计机构的设立、积极开展各种类型的审计，充分发挥内部审计的职能、加快内部审计人才建设、加强内部审计与外部的合作等方面(第五章)。本文贡献表现在：(1)、本文强调了内部审计产生的根本原因是内部需求；(2)、分析了内部审计存在的问题，提出了相应的对策；(3)、针对我国内部审计的现状，提出要加强内外部审计的合作，充分发挥内部审计的职能 (4)、提供了增加企业价值的内部审计方法；(5)、提出了内部审计业绩评价问题。
[Abstract]:This paper mainly adopts the methods of literature research, normative analysis and case analysis to expound the production, development, mechanism and effect of internal audit in a comprehensive way, highlighting its role in corporate governance. The main contents include the causes, development history and trend of internal audit, the status and function of internal audit, and the current problems (chapter II), including internal control audit, management audit. This paper analyzes the characteristics of corporate governance and points out that there is an inherent unity between it and internal audit, which proves that the development of internal audit will promote the perfection of internal corporate governance. On the basis of theoretical analysis, this paper puts forward the suggestion of establishing the internal audit institution in the corporation system, and also makes a necessary exposition to the audit committee (chapter four) and puts forward the countermeasures to promote the development of the internal audit. Including the establishment of internal audit institutions, actively carrying out various types of audit, giving full play to the function of internal audit, speeding up the construction of internal audit talents, and strengthening the cooperation between internal audit and external. This paper emphasizes that the root cause of internal audit is internal demand, analyzes the problems existing in internal audit, and puts forward corresponding countermeasures, aiming at the present situation of internal audit in China. It is proposed to strengthen the cooperation of internal and external audit, to give full play to the function of internal audit, to provide the internal audit method to increase the value of enterprises, and to put forward the problem of performance evaluation of internal audit.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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