MM航空公司反舞弊内部控制体系构建

发布时间：2019-04-12 17:45

【摘要】：随着中国民航业经营规模的不断扩张,航空公司的运作已不是单个的实体的单独运转,而是各个关联体之间相互竞争、相互牵制的竞争实体,航空公司管理水平的高低直接影响到其自身的发展能力和竞争能力。但是航空业的管理水平、制度规范并未随经营规模的扩大随之改善,航空业面临的舞弊风险越来越大,舞弊成了一个严重影响民航业进一步发展的屏障。本文结合MM航空公司内部控制体系建设的实践,围绕公司反舞弊内部控制缺失的现状,深入分析公司舞弊发生的原因,通过反舞弊内部控制体系的构建,找出MM航空公司反舞弊内部控制可能存在的风险点,提出对应的控制措施,从而抑制舞弊行为的发生。本文主要包括以下内容：在简述反舞弊内部控制有关理论的基础上,介绍MM航空公司的基本情况、舞弊现状,分析舞弊发生原因；从构建反舞弊内部控制的必要性入手,以IT系统采购业务为例,阐述如何构建MM航空公司反舞弊内部控制体系；针对已经构建的反舞弊内部控制体系,运用穿行测试和控制测试的方法评价MM航空公司反舞弊内部控制体系设计合理性及执行有效性,并且针对公司内部存在的舞弊问题提出优化措施;最后总结全文,提出MM航空公司在反舞弊内部控制体系构建中可能出现的问题及应对策略。全文采用理论结合实践的方法,将企业内部控制运用于反舞弊管理中,这不仅为MM航空公司提供了更完整的内部控制管理思路,对于其他航空公司、企业同样具有一定的参考价值。
[Abstract]:With the continuous expansion of the operational scale of China's civil aviation industry, the operation of airlines is no longer a separate operation of a single entity, but a competitive entity that competes with each other and constrains each other among related entities. The level of airline management has a direct impact on its own development and competitiveness. However, the management level of aviation industry, the institutional norms have not been improved with the expansion of the scale of operation, the aviation industry is faced with more and more risk of fraud, fraud has become a serious impact on the further development of civil aviation industry. Based on the practice of the construction of MM airline's internal control system, this paper focuses on the current situation of the lack of anti-fraud internal control, deeply analyzes the causes of corporate fraud, and constructs the anti-fraud internal control system through the construction of the anti-fraud internal control system. The possible risk points of anti-fraud internal control in MM airline are found out, and the corresponding control measures are put forward, so as to restrain the occurrence of fraud. This paper mainly includes the following contents: on the basis of brief introduction of the theory of anti-fraud internal control, this paper introduces the basic situation of MM Airlines, the current situation of fraud, and analyzes the causes of fraud; Starting with the necessity of constructing anti-fraud internal control, taking the procurement business of IT system as an example, this paper expounds how to construct the anti-fraud internal control system of MM airlines. In view of the anti-fraud internal control system that has been constructed, this paper evaluates the rationality and effectiveness of the anti-fraud internal control system design of MM Airlines by means of the methods of traversal test and control test. At the same time, the optimization measures are put forward to solve the problem of fraud in the company. Finally, the paper summarizes the full text, and puts forward the possible problems and countermeasures in the construction of anti-fraud internal control system of MM Airlines. This paper adopts the method of combining theory and practice to apply enterprise internal control to anti-fraud management, which not only provides a more complete idea of internal control management for MM Airlines, but also provides other airlines with a more complete idea of internal control management. The enterprise also has certain reference value.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F562.6

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