X通信服务公司内部审计管理研究

发布时间：2019-01-18 10:52

【摘要】：随着1999年国际内部审计师协会通过了基于风险导向的内部审计新定义和内部审计职业实务标准框架的内容，内部审计与公司治理有机结合在一起，在目标上与公司的战略目标趋向一致，现代的风险导向内部审计的模式逐渐取代传统的账项基础内部审计和制度基础内部审计模式。内部审计发展到风险导向审计，审计方法、审计技术和审计标准上的革新都反映了审计在作业领域的发展。然而目前将内部审计视为一种集体协作行为并对其进行组织和控制的研究还较为缺乏，鉴于内部审计在保障企业经营管理目标实现上的重要性，，对内部审计这种协作行为进行管理对企业的发展来说显得尤其重要。本文以X通信服务公司为研究对象，从内部审计的发展和内部审计管理研究的现状出发，以内部审计的受托经济责任和系统理论为基础，从内部审计机构管理、内部审计人员管理和内部审计工作程序管理三个方面系统地分析了X通信服务公司内部审计管理存在的问题。最后从合理设置内部审计机构模式，扩展内部审计内容，拓宽内部审计权限，完善人才准入机制，实行岗位轮换制，强化人员继续教育，完善人员考核机制，建立风险导向内部审计立项机制，加强审计过程质量控制，引入后续审计流程等十个方面来解决X通信服务公司内部审计管理存在的问题，以期为该公司内部审计的管理提供借鉴。
[Abstract]:With the adoption by the International Institute of Internal auditors in 1999 of a new definition of internal audit based on risk and the content of the framework of standards for the practice of internal audit, internal audit and corporate governance are organically integrated. The goal is consistent with the company's strategic goal, and the modern risk-oriented internal audit model is gradually replacing the traditional internal audit mode based on accounting and system. The development of internal audit to risk-oriented audit, audit methods, audit techniques and audit standards all reflect the development of audit in the field of operation. However, the study of internal audit as a collective cooperative behavior and its organization and control is still lacking. In view of the importance of internal audit in ensuring the realization of enterprise management objectives, It is very important for the development of enterprises to manage the cooperative behavior of internal audit. This article takes X communication service company as the research object, from the internal audit development and the internal audit management research present situation, based on the internal audit entrusted economic responsibility and the system theory, from the internal audit organization management, This paper systematically analyzes the problems existing in the internal audit management of X communication service company in three aspects: internal auditor management and internal audit working procedure management. Finally, from the rational setting of internal audit organization mode, the expansion of internal audit content, the expansion of internal audit authority, the perfection of talent access mechanism, the implementation of post rotation system, the strengthening of personnel continuing education, the improvement of personnel assessment mechanism, To solve the problems existing in the internal audit management of X communication service company, we should establish a risk-oriented internal audit project establishment mechanism, strengthen the quality control of the audit process, introduce the follow-up audit process and other ten aspects to solve the problems existing in the internal audit management of the X communication service company. In order to provide reference for the management of internal audit of the company.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45

【参考文献】