内部审计工作组织的现状分析——基于吉林省上市公司的调查数据

发布时间：2017-12-28 04:35

本文关键词：内部审计工作组织的现状分析——基于吉林省上市公司的调查数据　出处：《税务与经济》2016年01期 　论文类型：期刊论文

【摘要】：现代内部审计在促进组织完善治理、增加价值和实现目标的定位下,其职能转变为确认和咨询,内部审计工作组织机构设置、人员配备、内部制度制定均面临挑战。借助于调研问卷方式获取吉林省38家上市公司的相关数据,对内部审计工作组织状况进行梳理,发现吉林省上市公司内部审计机构隶属层次较高,审计人员学历水平较高,资质结构较优,专业背景结构呈现复合型,年龄结构年轻化,工作经验较为丰富,内部审计章程相对健全且章程审批机构层级较高;但内部审计机构高管层和董事会双重领导比例较低,机构规模较小,部分上市公司缺失具体内部审计程序手册。基于研究结果,吉林省上市公司需要充分发挥内部审计在风险管理、内部控制和公司治理中的作用,现实增加企业价值的目标。
[Abstract]:Under the position of modern organization to improve governance, increase value and achieve goals, modern internal audit has changed its functions to recognition and consultation. Internal audit organization setup, staffing and internal system formulation are facing challenges. The use of relevant data to research questionnaire to obtain the Jilin province 38 listed companies, to sort out the internal audit organization, found that the internal audit mechanism of the listed companies in Jilin province belong to a higher level, higher education level of audit staff, the qualification structure is excellent, professional background structure presents a composite type, age structure is younger, more work experience rich, relatively perfect internal audit charter and constitution examination and approval authority level is higher; but the internal audit agency executives and the board of directors of the dual leadership of a lower proportion, smaller institutions, some listed companies lack the specific internal audit procedures manual. Based on the findings, the listed companies in Jilin need to give full play to the role of internal audit in risk management, internal control and corporate governance, and actually increase the goal of corporate value.
【作者单位】：东北师范大学商学院;
【基金】：国家自然科学基金委主任基金项目(项目编号:71350015) 审计署内部审计科研项目(项目编号:1305)
【分类号】：F239.45
【正文快照】： 2013年8月20日,中国内部审计协会以公告的形式发布了新修订的与国际内部审计标准的原则和理念相衔接、体现我国内部审计特点、比较系统和完善的新的准则体系。修订后的内部审计基本准则将内部审计定义为:“一种独立、客观的确认和咨询活动,它通过运用系统、规范的方法,审查和

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