内部审计执行力的研究
发布时间：2019-03-19 19:58
【摘要】： 21世纪是充满挑战和机会的新世纪,多样化和多变性的环境使企业的经营管理经历着实质性的变革。在这变革过程中,内部审计作为确保受托责任有效履行的管理控制机制,除了承担防弊和兴利两项传统职责之外,面临着如何为企业提供“增值”服务的挑战。同时,从20世纪90年代开始,许多公司从成本费用方面考虑,将其内部审计业务部分甚至是全部交由民间审计机构实施,这也对内部审计构成了前所未有的外在压力。 面对着为组织增加价值的内在压力和注册会计师的外在威胁,内部审计必须进行变革。与此同时,人们越来越认识到企业执行力的重要性。思科(Cisco)全球副总裁林正刚先生说:“Cisco的成功之处并不在于技术,而在于执行力。”微软(Microsoft)比尔.盖茨认为:“微软在未来十年内,所面临的挑战就是执行力。”而内部审计作为组织系统的一部分,研究它的执行力可以明确内部审计变革的方向,使之更好的融入企业的价值链中。因此选择内部审计执行力作为研究对象具有重要的理论意义和现实意义。 本文除导论之外,共分四章,各章主要内容如下: 导论部分介绍研究背景、本文的思路框架和研究方法 第一章内部审计执行力的基本理论。本章首先对执行和执行力的概念进行了阐述,指出执行力是企业具有的将经营目标和经营战略转化为实际行动的能力。为了弄清楚内部审计为组织创造价值的过程,笔者把全面风险管理框架前的内部控制称为传统内部控制,把全面风险管理框架称为现代内部控制,然后结合价值链的分析,阐述了内部审计在组织中的传统作用和现代作用,由此得出了内部审计对传统内部控制进行确证发挥的作用已不适应现代企业发展。为了满足人们提出的“更有用的内部审计”的要求,内部审计必须把职能从单一的确证变为确证与咨询,把审计对象从传统内部控制扩展到风险管理和治理程序。在此基础上,提出了内部审计执行力的含义,认为内部
[Abstract]:The 21st century is a new century full of challenges and opportunities. The diversified and changeable environment makes the management of enterprises undergo substantial changes. In the process of reform, internal audit, as a management control mechanism to ensure the effective performance of entrusted responsibilities, faces the challenge of how to provide "value-added" services to enterprises, in addition to taking on the traditional responsibilities of protecting against disadvantages and benefiting from profits. At the same time, from the 90's of the 20th century, many companies, considering the cost and cost, put the part of their internal audit business and even all of it to be implemented by the private audit institutions, which also poses unprecedented external pressure on the internal audit. Faced with the internal pressure to add value to the organization and the external threat of CPA, internal audit must be reformed. At the same time, people are more and more aware of the importance of enterprise execution. "the success of Cisco is not technology, but execution," said Mr. Zhenggang Lin, global vice president at Cisco (Cisco). Microsoft (Microsoft) Bill. "the challenge for Microsoft in the next decade is execution," Gates said. As a part of the organizational system, the research on the execution of internal audit can clarify the direction of internal audit reform, and make it better integrated into the value chain of the enterprise. Therefore, it is of great theoretical and practical significance to select the internal audit execution force as the research object. In addition to the introduction, this paper is divided into four chapters. The main contents of each chapter are as follows: the introduction part introduces the background of the research. The framework and research methods of this paper. Chapter one: the basic theory of internal audit execution. In this chapter, the concepts of execution and executive power are first described, and it is pointed out that executive power is the ability of enterprises to translate business objectives and business strategies into practical actions. In order to understand the process of creating value for the organization by internal audit, the author calls the internal control before the comprehensive risk management framework the traditional internal control, and the comprehensive risk management framework as the modern internal control, and then combines the analysis of the value chain. This paper expounds the traditional and modern role of internal audit in the organization, and concludes that the role of internal audit in validating the traditional internal control is no longer suitable for the development of modern enterprises. In order to meet the requirement of "more useful internal audit", the function of internal audit must be changed from single confirmation to corroboration and consultation, and the audit object should be extended from traditional internal control to risk management and governance process. On this basis, the meaning of internal audit execution power is put forward, and the internal audit execution power is considered.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
本文编号：2443848
[Abstract]:The 21st century is a new century full of challenges and opportunities. The diversified and changeable environment makes the management of enterprises undergo substantial changes. In the process of reform, internal audit, as a management control mechanism to ensure the effective performance of entrusted responsibilities, faces the challenge of how to provide "value-added" services to enterprises, in addition to taking on the traditional responsibilities of protecting against disadvantages and benefiting from profits. At the same time, from the 90's of the 20th century, many companies, considering the cost and cost, put the part of their internal audit business and even all of it to be implemented by the private audit institutions, which also poses unprecedented external pressure on the internal audit. Faced with the internal pressure to add value to the organization and the external threat of CPA, internal audit must be reformed. At the same time, people are more and more aware of the importance of enterprise execution. "the success of Cisco is not technology, but execution," said Mr. Zhenggang Lin, global vice president at Cisco (Cisco). Microsoft (Microsoft) Bill. "the challenge for Microsoft in the next decade is execution," Gates said. As a part of the organizational system, the research on the execution of internal audit can clarify the direction of internal audit reform, and make it better integrated into the value chain of the enterprise. Therefore, it is of great theoretical and practical significance to select the internal audit execution force as the research object. In addition to the introduction, this paper is divided into four chapters. The main contents of each chapter are as follows: the introduction part introduces the background of the research. The framework and research methods of this paper. Chapter one: the basic theory of internal audit execution. In this chapter, the concepts of execution and executive power are first described, and it is pointed out that executive power is the ability of enterprises to translate business objectives and business strategies into practical actions. In order to understand the process of creating value for the organization by internal audit, the author calls the internal control before the comprehensive risk management framework the traditional internal control, and the comprehensive risk management framework as the modern internal control, and then combines the analysis of the value chain. This paper expounds the traditional and modern role of internal audit in the organization, and concludes that the role of internal audit in validating the traditional internal control is no longer suitable for the development of modern enterprises. In order to meet the requirement of "more useful internal audit", the function of internal audit must be changed from single confirmation to corroboration and consultation, and the audit object should be extended from traditional internal control to risk management and governance process. On this basis, the meaning of internal audit execution power is put forward, and the internal audit execution power is considered.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前6条
1 石丽娟;我国企业增值型内部审计研究[D];山东经济学院;2011年
2 杨威;上市公司内部审计问题研究[D];东北师范大学;2008年
3 裴敏;高校内部控制审计之信息导向模式研究[D];中南大学;2007年
4 英艳华;全面风险管理导向内部审计研究[D];山东经济学院;2010年
5 曹红;我国上市公司内部审计研究[D];武汉理工大学;2010年
6 彭静;基于价值增值的风险导向内部审计[D];河北大学;2013年
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