基于增值视角的内部审计功能拓展研究

发布时间：2018-09-01 19:13

【摘要】：随着经济发展的全球化和信息技术的高速发展，委托人对受托经济责任的要求逐渐提高，管理者也开始采取多元化经营、业务流程再造以及企业风险管理等一系列措施来实现组织价值最大化。可见，内部审计所处的宏观环境与微观环境都发生了大幅度改变，因而内部审计也必须做出相应的调整，积极进行自我反思、自我发展与自我完善，主要表现为审计目标的改进，审计理念的转变，审计范围的增加，审计功能的拓展等等。同时，IIA在内部审计的定义中也明确提出：现代内部审计要以增加组织价值与提高组织效率为目标，可以通过评价和改进风险管理、内部控制和公司治理的实施效果，帮助组织实现其目标。因此，我们可以看出内部审计的目标已经从最早的“防弊兴利”提升为“增加组织价值与提高组织效率”，而要达成这一目标，内部审计原有的监督、评价与控制功能已经远远不能完全满足其要求，内部审计的功能亟需得到拓展。基于此，本文对内部审计功能拓展相关问题进行研究，不仅可以完善内部审计相关理论，还可以提高内部审计效率，改善内部审计效果，实现组织增值目标，具有极其重要的理论意义与实践意义。在研究方法上，本文主要运用规范性研究方法，结合数据与图表进行辅助说明。在研究思路上，本文以增值作为指导思想贯穿全文始终，首先，通过现状分析与动因分析，得出内部审计功能拓展具有必要性的结论；接着，找出了目前影响我国内部审计功能拓展的六项制约因素，，并逐一提出了解除制约的方法，这样，内部审计功能拓展便具备了实现条件；然后，分析了内部审计功能拓展的实现途径，笔者认为，内部审计可以在公司治理、内部控制以及风险管理三个领域实现其功能拓展，并分别介绍了实现功能拓展的方式；最后，得出本文的结论：为了更好地实现企业的增值目标，对内部审计功能进行拓展是有必要的，而且也是可以实现的。
[Abstract]:With the globalization of economic development and the rapid development of information technology, the client's demand for entrusted economic responsibility has gradually increased, and managers have also begun to adopt diversified management. Business process reengineering and enterprise risk management are a series of measures to maximize organizational value. It can be seen that the macro-environment and micro-environment of internal audit have been greatly changed. Therefore, internal audit must also make corresponding adjustments, actively carry out self-reflection, self-development and self-improvement. It mainly shows the improvement of audit objective, the change of audit idea, the increase of audit scope, the expansion of audit function and so on. At the same time, in the definition of internal audit, IIA clearly points out that modern internal audit should aim at increasing organizational value and improving organizational efficiency by evaluating and improving the implementation effect of risk management, internal control and corporate governance. Help the organization achieve its goals. Therefore, we can see that the goal of internal audit has been raised from the earliest "to increase the value of the organization and improve the efficiency of the organization", and to achieve this goal, the internal audit of the original oversight, The function of evaluation and control is far from being able to meet its requirements, and the function of internal audit needs to be expanded. Based on this, this paper studies on the internal audit function expansion, which can not only improve the theory of internal audit, but also improve the efficiency of internal audit, improve the effect of internal audit, and achieve the goal of organizational value added. It is of great theoretical and practical significance. In the research method, this article mainly uses the normative research method, unifies the data and the chart carries on the auxiliary explanation. In the research ideas, this paper takes the value-added as the guiding ideology throughout the whole text. First, through the current situation analysis and motivation analysis, the paper draws the conclusion that it is necessary to expand the internal audit function. This paper finds out the six restrictive factors that affect the expansion of internal audit function in our country, and puts forward the method of lifting the restriction one by one. In this way, the expansion of internal audit function has the conditions to be realized. This paper analyzes the ways to realize the function expansion of internal audit. The author thinks that the internal audit can realize the function expansion in the three fields of corporate governance, internal control and risk management, and introduces the ways to realize the function expansion respectively. The conclusion of this paper is that it is necessary and feasible to expand the function of internal audit in order to realize the goal of adding value better.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45

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