内部审计在企业中的应用与探索
发布时间：2018-08-30 11:37
【摘要】： 随着国内外企业不断地爆发财务丑闻，内部审计受到了越来越多的企业，特别是上市公司的重视。内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分，是企业健全内部控制、严肃财经纪律、改善经营管理、提高经济效益的重要手段。然而，由于内部审计在我国开展的时间不长，而且在很多企业中没有得到应有的重视并且地位低下，内部审计作为企业加强管理、捉高经济效益的服务职能远没有得到很好的发挥和利用。 本文作者以内部审计的实务为基点，对内部审计的职能作了进一步的分析和研究，针对鲁化企业内部审计中存在的主要问题，，并结合国内大中型企业内部审计中揭露出的普遍问题，进行了分析、研究和流程设计；对内部审计的本质、服务上的“内向性”以及组织形式进行了探索；从企业基础制度重建和关键流程设计的角度，以完善内部控制和改善风险管理为目标，运用控制论与系统论的观点，对系统导向、风险导向内部审计、经济责任审计等的方法和程序进行了研究与设计；并为适应内部审计新形势、完善内部审计建设提出了自己的政策建议，以期对改善企业管理、加强内部控制、完善公司治理结构有所借鉴。本文作者提出了缺乏内部审计的公司治理结构是不完善的公司治理结构；内部审计要少做财务审计多做管理审计等新理念。
[Abstract]:As domestic and foreign enterprises break out financial scandals, more and more enterprises, especially listed companies, pay more and more attention to internal audit. As the self-restraint mechanism of enterprises, internal audit has become an important part of modern enterprise system. It is an important means for enterprises to improve internal control, strengthen financial discipline, improve management and increase economic efficiency. However, because the internal audit has not been carried out for a long time in our country, and has not received the due attention and the low status in many enterprises, the internal audit as the enterprise strengthens the management, The service function of catching high economic benefit is far from getting very good play and use. Based on the practice of internal audit, the author makes further analysis and research on the function of internal audit, aiming at the main problems existing in the internal audit of Luhua enterprise. Combined with the general problems exposed in the internal audit of large and medium-sized enterprises in China, this paper analyzes, studies and designs the process, explores the essence of internal audit, the "introversion" of service and the organizational form. From the angle of enterprise basic system reconstruction and key process design, aiming at perfecting internal control and improving risk management, the author applies the viewpoints of cybernetics and system theory to conduct system-oriented and risk-based internal audit. The methods and procedures of economic responsibility audit are studied and designed, and some policy suggestions are put forward to improve the management of enterprises and strengthen internal control in order to adapt to the new situation of internal audit and perfect the construction of internal audit. Improve the corporate governance structure for reference. The author of this paper puts forward the new idea that the corporate governance structure without internal audit is imperfect and that internal audit should do less financial audit and more management audit.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
本文编号：2212949
[Abstract]:As domestic and foreign enterprises break out financial scandals, more and more enterprises, especially listed companies, pay more and more attention to internal audit. As the self-restraint mechanism of enterprises, internal audit has become an important part of modern enterprise system. It is an important means for enterprises to improve internal control, strengthen financial discipline, improve management and increase economic efficiency. However, because the internal audit has not been carried out for a long time in our country, and has not received the due attention and the low status in many enterprises, the internal audit as the enterprise strengthens the management, The service function of catching high economic benefit is far from getting very good play and use. Based on the practice of internal audit, the author makes further analysis and research on the function of internal audit, aiming at the main problems existing in the internal audit of Luhua enterprise. Combined with the general problems exposed in the internal audit of large and medium-sized enterprises in China, this paper analyzes, studies and designs the process, explores the essence of internal audit, the "introversion" of service and the organizational form. From the angle of enterprise basic system reconstruction and key process design, aiming at perfecting internal control and improving risk management, the author applies the viewpoints of cybernetics and system theory to conduct system-oriented and risk-based internal audit. The methods and procedures of economic responsibility audit are studied and designed, and some policy suggestions are put forward to improve the management of enterprises and strengthen internal control in order to adapt to the new situation of internal audit and perfect the construction of internal audit. Improve the corporate governance structure for reference. The author of this paper puts forward the new idea that the corporate governance structure without internal audit is imperfect and that internal audit should do less financial audit and more management audit.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前1条
1 王晨颢;审计系统流程化控制与灵活定制模板的设计与实现[D];复旦大学;2011年
本文编号：2212949
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