内部审计职业化建设与发展

发布时间：2018-06-05 09:17

本文选题：内部审计 + 职业化　；参考：《厦门大学》2001年硕士论文

【摘要】： 1941年，内部审计师协会在美国成立，这标志着现代内部审计走上了职业化的发展道路。历经六十多年的开拓与发展，国际内部审计职业界取得了辉煌的成就。并且，随着全球经济一体化以及企业经营的规模化、层次化的发展，内部审计职业空间与职能也在不断拓展。从我国来讲，经济改革与对外开放的不断深入与发展，为我国内部审计职业的发展创造了机遇。特别是，2000年1月中国内部审计师协会的成立，标志着我国内部审计职业也走上了职业化的发展的道路。居安思危!在这一发展浪潮中，由于外部经济、政治等宏观环境的变化，外部审计对内部审计的竞争与挑战，组织的发展与变革以及内部审计职业自身在其独立性、地位、职能等方面的局限性，不可避免的造成了内部审计职业进一步发展的困境。如何维护职业的生存，促进本职业的职业化发展?这个问题就成为我们现时急需解决的重大问题。本论文即试图对此问题进行分析和解答。本论文从内部审计职业的发展史出发，通过历史的纵向透视与现时职业化发展的横向评价，分析了内部审计职业化发展的影响因素与困境，并在此基础上，从营销学的角度有针对性的探讨了内部审计未来发展的职业化战略——一种营销管理的职业化发展战略。基于上述思路，本论文就国际和国内两大部分分别进行了分析和探讨。具体如下：第一章：国际内部审计职业的发展史。本章主要从纵向对国际内部审计职业发展的历史进行透视。通过对历史的简述，我们发现内部审计职业历经几千年的发展与演变，它的职业组织与职能一直都在不断适应环境的变化，不断的扩张。第二章：内部审计产生与职业化发展的历史理论分析。本章主要从横向解析了内部审计职业产生的原因以及影响内部审计发展的各种因素。分析认为，，内部审计是因受托责任的产生而产生；验证职能是内部审计得以产生和发展的本质职能；内部审计是在外部经济、政治等因素的影响下，在内部审计职业组织的自我意识与努力下，逐步走上职业化，并得到不断的深入发展。第三章：内部审计职业化发展战略。本章主要分析了现时内部审计的职业化特点以及内部审计职业化所面临的机遇与挑战，并在此与综合考虑前述章节的分析基础上，从营销学的角度探讨了内部审计来来的职业化舰战略——一种营销管理的职业化舰战略。第四章：我国内部审计职业服史简介。本章主要在简述新中国内部审计发展史的基础上，分析了影响我国内部审计发展的各种因素。分析认为，我国的内部审计发展脓其迅速的，并在职业化发展上存在着国际内部审计职业界所无法比拟的优势（如内部审计的职业权威性）。不过，与国际内部审计发展相比，总体上仍相对滞后。第五章：我国内部审计的职业化发展战略。材在考虑第三章探讨的职业化发展战略，结合我国内部审计职业发展的实际情况的基础上，探讨了我国的内部审计职业化发展战略。
[Abstract]:In 1941 , the internal auditor ' s association was established in the United States , which marked the development of modern internal audit .

Based on the development history of internal audit profession , this paper analyzes the influencing factors and difficulties of internal audit professional development through the longitudinal perspective of history and the lateral evaluation of current professional development . On the basis of the above thought , this paper probes into the strategy of professional development of the future development of internal audit . Based on the above thought , this paper analyzes and discusses the two parts of international and domestic respectively .

Chapter One : The history of the development of the international internal audit profession . This chapter focuses on the history of the development of the internal audit profession from the longitudinal direction . Through the brief description of the history , we find the inside

The development and evolution of the audit profession for thousands of years , its professional organization and function have all been in no way

To adapt to the change of the environment , expand continuously .

Chapter 2 : The historical theoretical analysis of internal audit and professional development . This chapter mainly

This paper analyzes the causes of internal audit career and the development of internal audit in the lateral direction .

The analysis shows that internal audit is caused by the generation of fiduciary duty ;
Validation function

It is the essential function of the internal audit to produce and develop ;
Internal audit is outside economy , politics

Under the influence of such factors , under the self - consciousness and effort of internal audit professional organization , step by step

embark on a career and get a continuous and in - depth development .

Chapter 3 : Internal Audit Professional Development Strategy . This chapter mainly analyzes the current internal audit

The occupational characteristics of the project and the opportunities and challenges faced by the internal audit

Based on the analysis of the above chapters , the internal audit is discussed from the perspective of marketing .

A professional ship strategy for marketing management .

Chapter Four : A brief introduction to the history of internal audit professional service in China . This chapter mainly introduces the new China

On the basis of the history of internal audit development , various factors that affect the development of internal audit in China are analyzed .

In the view of the analysis , the internal audit in China has developed rapidly and has developed in the professional development

There is an advantage that the international internal audit profession cannot compare , such as the occupation of internal audit

Authoritative ) . However , as compared with the development of international internal audit , the overall relative lag is still relatively lagging .

Chapter V : The Strategy of Professional Development of Internal Audit in China

Discussion on the strategy of professional development and the basis of the actual situation of internal audit career development in China

On the other hand , the strategy of internal audit professional development in China is discussed .
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.45

【引证文献】