内部审计增值性研究

发布时间：2018-09-17 17:44

【摘要】：内部审计伴随经济发展而得以快速发展。传统的内部审计因其定位囿于为管理层服务,相应地其审计的职能、内容和范围等都受到局限。2001年,国际内部审计师协会(IIA)在《内部审计职业实务准则》中对内部审计作了重新定义:内部审计是一种独立、客观的确认和咨询活动,旨在增加组织价值和改善组织的运营。这一新定义表明了内部审计目标从传统的“查错纠弊”向“增加价值”的变化,使得我们对内部审计关注的焦点从微观层次转向宏观层次,使内部审计人员从宏观、战略角度,从企业治理结构入手,站在高级管理层的角度分析问题,成为经理人、审计委员会、外部审计人员以及外部重要利益相关者的重要辅助职能。然而我国大多数企业的内审部门对内部审计的认识还停留在查错防弊的传统观念上,以至于内部审计得不到应有的重视,审计的价值得不到充分的体现。随着管理流程再造、企业对风险管理的高度关注以及管理当局迫于增强企业核心竞争力而对各项活动成本效益的高度关注,使得内部审计部门面临着“内置外包”的尴尬。因此,内部审计是否能够增加价值、如何增加价值以及如何评价其价值,则成为我国内部审计发展急需解决的问题。本文旨在以管理学和审计学有关理论为指导,采用规范分析的方法。首先,利用价值链理论分析了内部审计在企业价值链上的定位;利用利益相关者理论分析了内部审计利益相关者及其需求、内部审计提供服务的类型,回答了内部审计是否能增值的问题。其次,从风险管理、战略管理和公司治理三个方面具体分析内部审计通过保证职能和咨询职能的增值路径,回答了内部审计如何增值的问题。再次,通过对目前内部审计业绩评价方法的比较和评价,提出使用平衡记分卡方法进行内部审计绩效评估可以有效促进内部审计由查错防弊向战略目标增值的提升,回答了如何评价内部审计增值的问题。最后,提出了提升内部审计增值的途径。本文共分为五个部分: 第一部分,绪论。本部分介绍了研究背景及意义、国内外研究现状、研究方法、结构安排以及本文的创新与不足。第二部分,内部审计目标的演变历程及其理论基础。首先,介绍了内部审计由防弊到兴利再到增值的目标演变历程;然后,介绍了内部审计增值的理论基础-波特价值链理论和利益相关者理论,同时根据价值链理论分析了内部审计在企业价值链上的定位,根据利益相关者理论分析了内部审计的利益相关者及其需求。第三部分,内部审计增值路径分析。首先,介绍了内部审计增值的两大实现形式-保证职能和咨询职能;然后,从风险管理、战略管理和公司治理三方面分析了内部审计的增值路径。第四部分,内部审计增值的评价。对现有的通过自我评估评价内部审计价值和通过相关利益者评价内部审计价值两种方法进行了总结和比较,在此基础上分析了平衡记分卡衡量内部审计绩效的方法,平衡记分卡方法的优势以及利用平衡记分卡衡量内部审计价值的应用,从而得出平衡记分卡方法更适合评价内部审计价值。第五部分,提升内部审计增值的途径。
[Abstract]:Internal auditing develops rapidly with the development of economy. Traditional internal auditing is limited to serving the management. Accordingly, its function, content and scope are limited. In 2001, IIA redefined internal auditing in the Guidelines for the Professional Practice of Internal Auditing. An independent, objective identification and consultation activity designed to increase organizational value and improve the operation of the organization. This new definition shows the change of internal audit objectives from the traditional "error detection and correction" to "added value", which shifts the focus of our internal audit attention from the micro level to the macro level and makes the internal auditors from the macro level. From the perspective of view and strategy, starting from the corporate governance structure and from the perspective of senior management, it becomes an important auxiliary function of managers, audit committees, external auditors and external important stakeholders. With the management process reengineering, the enterprise pays close attention to risk management and the management authorities are forced to enhance the core competitiveness of the enterprise and pay close attention to the cost-effectiveness of various activities, which makes the internal audit department face the "built-in outsourcing" Therefore, whether the internal audit can increase value, how to increase value and how to evaluate its value become the urgent problems to be solved in the development of internal audit in China.
This paper aims to take the theory of management and auditing as a guide and adopt the method of normative analysis. Firstly, the value chain theory is used to analyze the orientation of internal audit in the enterprise value chain; the stakeholder theory is used to analyze the stakeholders and their needs, the types of services provided by internal audit, and the internal audit is answered. Secondly, this paper analyzes the value-added path of internal audit through assuring and consulting functions from risk management, strategic management and corporate governance. Thirdly, through the comparison and evaluation of the current internal audit performance evaluation methods, it proposes the use of balanced score. The performance evaluation of internal audit with card method can effectively promote the value-added of internal audit from checking errors and preventing malpractices to strategic objectives, and answer the question of how to evaluate the value-added of internal audit.
This article is divided into five parts.
The first part is the introduction. This part introduces the research background and significance, research status at home and abroad, research methods, structural arrangements and innovation and deficiencies of this paper.
The second part, the evolution of internal audit objectives and its theoretical basis. Firstly, it introduces the evolution of internal audit objectives from anti-malpractice to profit and then to value-added. Then, it introduces the theoretical basis of internal audit value-added - Porter's value chain theory and stakeholder theory, and analyzes the internal audit in enterprises according to the value chain theory. According to the stakeholder theory, this paper analyzes the stakeholders and their needs of internal audit.
The third part is the analysis of the value-added path of internal audit. Firstly, it introduces the two realization forms of value-added of Internal Audit - guarantee function and consulting function. Then, it analyzes the value-added path of internal audit from three aspects: risk management, strategic management and corporate governance.
The fourth part is the value-added evaluation of internal audit. This paper summarizes and compares the two existing methods of self-evaluation and stakeholder evaluation of internal audit value. On this basis, it analyzes the methods of Balanced Scorecard to measure internal audit performance, the advantages of Balanced Scorecard and its utilization. The balanced scorecard is more suitable for evaluating the value of internal audit.
The fifth part, the way to enhance the value added of internal audit.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

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