OE公司内部审计体系研究
发布时间：2018-08-04 12:33
【摘要】： 随着上市公司的不断发展和规范治理,作为公司治理体系的一部分——内部审计也得到了一定的发展;而大量财务舞弊事件的出现,使得内部审计也处于风口浪尖。本文引入了公司治理审计的新概念,创新地设计了在股东大会下设审计委员会的组织机构模式,创新地在内部审计中引入了审计结果公示、审计问责和审计整改的概念,创新地研究了内部审计的执行力,为避免大量的财务舞弊事件提供了新的思路。 本文系统介绍了内部审计的理论,介绍了内部审计逐步从监督职能扩大到服务职能,从财务收支审计逐步拓展到经营审计、管理审计、内部控制审计、风险管理审计及公司治理审计,介绍了内部审计的工作程序。 本文以上市公司OE公司为研究对象,揭示了其内部审计的现状,剖析了内部审计存在的问题及其产生的原因,并借鉴国内外内部审计的先进理论和经验,结合OE公司的实际情况,提出了应如何完善OE公司的内部审计,着力打造完整的内部审计体系,并在组织体系、制度体系、业务体系、执行体系四个方面进行了归纳,从加强内部审计机构的独立性、改善审计人员的知识结构、完善内部审计制度、拓展审计范围、加强审计的权威和执行力等方面对内部审计体系进行了阐述,旨在使内部审计发挥它应有的职能和作用,以期对其他上市公司的内部审计形成一定的借鉴作用。 本文努力探索内部审计实现的途径,提出了加强审计权威的方法,通过拓展审计范围,扩大宣传,并运用审计成果的引导作用,引起上级和被审计单位对内部审计的理解、重视和支持。通过审计结果公示,舆论监督,使被审计单位高度重视内部审计;通过问责,明确权力与义务的对等;通过整改,使审计的作用能够得到体现。通过加强审计的执行力,使审计的成果能够及时转化为效益和效率,使审计的职能和作用得到充分的发挥,帮助公司实现其目标是本文表述的主旨。
[Abstract]:With the continuous development and standardized governance of listed companies, as a part of the corporate governance system-internal audit has also been a certain development; and a large number of financial fraud incidents, internal audit is also in the forefront. This paper introduces a new concept of corporate governance audit, innovatively designs the organizational model of establishing audit committee under shareholders' general meeting, and innovatively introduces the concepts of public announcement of audit results, audit accountability and audit rectification in internal audit. This paper studies the execution ability of internal audit innovatively, and provides a new way to avoid a lot of financial fraud. This paper systematically introduces the theory of internal audit, and introduces the gradual expansion of internal audit from the function of supervision to the function of service, from the audit of financial revenue and expenditure to the audit of operation, management and internal control. Risk management audit and corporate governance audit, introduced the internal audit procedures. This paper takes OE Company of listed Company as the research object, reveals the present situation of internal audit, analyzes the existing problems and causes of internal audit, and draws lessons from the advanced theory and experience of internal audit at home and abroad. Combined with the actual situation of OE Company, this paper puts forward how to perfect the internal audit of OE Company, and makes great efforts to build a complete internal audit system, and summarizes the four aspects of organization system, business system and execution system. This paper expounds the internal audit system from the aspects of strengthening the independence of internal audit institutions, improving the knowledge structure of auditors, perfecting the internal audit system, expanding the scope of audit, strengthening the authority and execution of audit, etc. The purpose is to make internal audit play its proper function and function, in order to form certain reference function to other listed companies' internal audit. This paper tries to explore the ways to realize the internal audit, and puts forward the method of strengthening the audit authority. By expanding the audit scope, expanding the publicity, and using the guiding role of the audit results, it causes the higher level and the audited unit to understand the internal audit. Attach importance to and support. Through the public announcement of audit results and supervision by public opinion, the auditees attach great importance to internal audit; through accountability, it is clear that the power and obligation are equal; through rectification and reform, the role of audit can be reflected. The purpose of this paper is to strengthen the executive power of audit, to make the results of audit turn into benefit and efficiency in time, to give full play to the function and function of audit, and to help the company to achieve its goal.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
本文编号：2163897
[Abstract]:With the continuous development and standardized governance of listed companies, as a part of the corporate governance system-internal audit has also been a certain development; and a large number of financial fraud incidents, internal audit is also in the forefront. This paper introduces a new concept of corporate governance audit, innovatively designs the organizational model of establishing audit committee under shareholders' general meeting, and innovatively introduces the concepts of public announcement of audit results, audit accountability and audit rectification in internal audit. This paper studies the execution ability of internal audit innovatively, and provides a new way to avoid a lot of financial fraud. This paper systematically introduces the theory of internal audit, and introduces the gradual expansion of internal audit from the function of supervision to the function of service, from the audit of financial revenue and expenditure to the audit of operation, management and internal control. Risk management audit and corporate governance audit, introduced the internal audit procedures. This paper takes OE Company of listed Company as the research object, reveals the present situation of internal audit, analyzes the existing problems and causes of internal audit, and draws lessons from the advanced theory and experience of internal audit at home and abroad. Combined with the actual situation of OE Company, this paper puts forward how to perfect the internal audit of OE Company, and makes great efforts to build a complete internal audit system, and summarizes the four aspects of organization system, business system and execution system. This paper expounds the internal audit system from the aspects of strengthening the independence of internal audit institutions, improving the knowledge structure of auditors, perfecting the internal audit system, expanding the scope of audit, strengthening the authority and execution of audit, etc. The purpose is to make internal audit play its proper function and function, in order to form certain reference function to other listed companies' internal audit. This paper tries to explore the ways to realize the internal audit, and puts forward the method of strengthening the audit authority. By expanding the audit scope, expanding the publicity, and using the guiding role of the audit results, it causes the higher level and the audited unit to understand the internal audit. Attach importance to and support. Through the public announcement of audit results and supervision by public opinion, the auditees attach great importance to internal audit; through accountability, it is clear that the power and obligation are equal; through rectification and reform, the role of audit can be reflected. The purpose of this paper is to strengthen the executive power of audit, to make the results of audit turn into benefit and efficiency in time, to give full play to the function and function of audit, and to help the company to achieve its goal.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
【参考文献】
相关期刊论文 前2条
1 韩晓梅;西方内部审计十大发展趋势[J];中国审计;2002年01期
2 时现;现代企业内部审计的治理功能透视[J];审计研究;2003年04期
，本文编号：2163897
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