湖南省烟草公司内部审计独立性保障机制研究

发布时间：2018-06-16 17:16

本文选题：内部审计 + 独立性　；参考：《湖南大学》2011年硕士论文

【摘要】：审计的独立性是审计理论中的一个最基本的问题，也是我们国家审计实践中所面临的一个主要的问题。本文以湖南省烟草公司内部审计为背景，从分析湖南省烟草公司内部审计的现状入手，深入剖析了其存在的问题，并在此基础之上提出了以委派制为核心的独立性保障型内部审计机制，最后还对其在实施之后的运行成果进行了总结与分析。内部审计是法人治理结构下企业内部控制的重要环节，本文根据湖南省烟草公司党组提出的“建设一个高效运转的审计工作平台，实行人员统一调配，业务统一管理，充分发挥内部审计的职能”的要求，为了能够保证内部审计工作有力地开展以确保其成为单位的“免疫系统”。因此，本文在运用与企业内部控制与内部审计相关的基本理论基础之上，对湖南省烟草公司内部审计工作中存在的问题及原因进行了深入剖析，找出目前湖南省烟草公司内部审计工作中所存在的最突出问题——审计独立性不强，同时在充分借鉴一些国内大型集团公司内部审计管理的先进做法的情况下，以强化内部审计的独立性为目的，，提出了以委派制为核心，以组织结构建设、人力资源管理以及审计技术革新为基本内容的内部审计独立性的保障机制，以确保湖南省烟草公司内部审计“找问题，查原因，揭风险，提建议”的职能能够得到充分发挥，在国家烟草专卖局“严格规范，富有效率，充满活力”的要求下保障企业各项经济活动能够规范、有效地开展。
[Abstract]:The independence of audit is one of the most basic problems in the audit theory, and is also a major problem in our national audit practice. This paper, based on the internal audit of the tobacco companies in Hunan Province, analyzes the existing problems of the internal audit in Hunan province and analyzes its existing problems, and puts forward some suggestions on this basis. The independent guarantee type internal audit mechanism with the core of the appointment system is put forward. Finally, the operation results after its implementation are summarized and analyzed.
The internal audit is an important part of the internal control of the enterprise under the corporate governance structure. This article is based on the requirements of "building an efficient and operating audit work platform, implementing the unified deployment of personnel, unified management of business and fully exerting the functions of internal audit", in order to ensure the effective internal audit work, which is proposed by the Party group of the tobacco companies of Hunan province. Therefore, on the basis of the basic theories related to internal control and internal audit of enterprises, this paper makes a thorough analysis of the existing problems and causes in the internal audit work of the tobacco companies in Hunan Province, and finds out the internal audit work of the Hunan tobacco companies. In order to strengthen the independence of internal audit, the most prominent issue of the most outstanding problem is that audit independence is not strong and the independence of internal audit is strengthened. The basic content is the organization structure, human resources management and the innovation of audit technology. Security mechanism of the independence of internal audit, internal audit to ensure that the tobacco companies of Hunan province to find the problem, check the reason, mortgage risk, advice "functions can be brought into full play, in the National Tobacco Monopoly Bureau to" strict, efficient, security and the economic activities of enterprises to standardize the vibrant "requirement, effectively carry out.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

【引证文献】