华尔润集团内部审计运作研究
发布时间：2019-04-26 23:43
【摘要】：随着中国现代企业制度逐步建立和完善，内部审计越来越成为现代企业完善内部控制和加强经营管理的重要工具。 本文以本职工作实践为基础，借鉴了国内外企业内部审计实践和理论研究成果，围绕江苏华尔润集团内部审计运作的基本框架、组织实施方式和审计运作技能等方面的内容进行研究，构建了以经营管理控制为核心的华尔润集团内部审计全新运作方式，改变了公司过去以财务控制为重心的内部审计运作方式，不仅大大深化内部审计的范围和层次，同时强化内部审计在公司经营管理中地位和作用，并已在华尔润集团实践运用中初步显现出成效。 本文的创新点主要突出在两方面。一是以企业经营管理范围和层次为基础，构建了业务流程审计、管理流程审计和风险流程审计相融合的全新内部审计运作基本框架，解决了华尔润集团内部审计难以突破财务审计的认识误区和操作难题；二是构设了将审计、制度和法律融为一体的审计监督组织机构，以及审计项目多样化的组织方式，，有效解决了华尔润集团在建立内部综合监控体系中存在的机构设置、人力资源和信息不足的问题。研究成果在我国企业内部审计实践中具有前沿性、可操作性和实用性。本人想通过对本文的研究，借此推动内部审计在我国企业的发展，使内部审计真正能成为我国现代企业科学管理的重要工具。
[Abstract]:With the gradual establishment and perfection of modern enterprise system in China, internal audit has become an important tool for modern enterprises to perfect internal control and strengthen operation and management. Based on the practice of this work, this paper draws lessons from the internal audit practice and theoretical research results of domestic and foreign enterprises, and focuses on the basic framework of the internal audit operation of Jiangsu Walun Group. Based on the research on the methods of organization implementation and audit operation skills, a new operation mode of internal audit of Walerun Group with the core of operation and management control has been constructed. It not only deepens the scope and level of the internal audit, but also strengthens the position and function of the internal audit in the management of the company. And has shown initial results in the practice of Walerun Group. The innovation of this paper is mainly in two aspects. First, based on the scope and level of business management, this paper constructs a new basic framework of internal audit operation, which combines business process audit, management process audit and risk process audit. The internal audit of Walerun Group is difficult to break through the misunderstanding and operation problems of financial audit. The second is to set up an audit supervision organization that integrates audit, system and law together, as well as a diversified organization mode of audit projects, which effectively solves the institutional setup existing in the establishment of the internal comprehensive control system of Walerun Group. The problem of insufficient human resources and information. The research results have advanced, maneuverability and practicability in the practice of internal audit of enterprises in our country. Through the study of this paper, I want to promote the development of internal audit in Chinese enterprises, so that internal audit can really become an important tool of scientific management of modern enterprises in our country.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45
本文编号：2466494
[Abstract]:With the gradual establishment and perfection of modern enterprise system in China, internal audit has become an important tool for modern enterprises to perfect internal control and strengthen operation and management. Based on the practice of this work, this paper draws lessons from the internal audit practice and theoretical research results of domestic and foreign enterprises, and focuses on the basic framework of the internal audit operation of Jiangsu Walun Group. Based on the research on the methods of organization implementation and audit operation skills, a new operation mode of internal audit of Walerun Group with the core of operation and management control has been constructed. It not only deepens the scope and level of the internal audit, but also strengthens the position and function of the internal audit in the management of the company. And has shown initial results in the practice of Walerun Group. The innovation of this paper is mainly in two aspects. First, based on the scope and level of business management, this paper constructs a new basic framework of internal audit operation, which combines business process audit, management process audit and risk process audit. The internal audit of Walerun Group is difficult to break through the misunderstanding and operation problems of financial audit. The second is to set up an audit supervision organization that integrates audit, system and law together, as well as a diversified organization mode of audit projects, which effectively solves the institutional setup existing in the establishment of the internal comprehensive control system of Walerun Group. The problem of insufficient human resources and information. The research results have advanced, maneuverability and practicability in the practice of internal audit of enterprises in our country. Through the study of this paper, I want to promote the development of internal audit in Chinese enterprises, so that internal audit can really become an important tool of scientific management of modern enterprises in our country.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45
【引证文献】
相关硕士学位论文 前2条
1 梁雪;我国集团公司内部审计动作模式研究[D];天津财经大学;2011年
2 顾光;企业内部审计运作问题研究[D];安徽大学;2007年
本文编号：2466494
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