Z油田审计项目管理体系研究

发布时间：2017-12-28 14:34

本文关键词：Z油田审计项目管理体系研究　出处：《西安石油大学》2016年硕士论文　论文类型：学位论文

【摘要】：内部审计项目管理的水平直接关系审计的效率、审计结果的质量以及审计目标的实现程度。当前各级内部审计机构较普遍地存在审计管理制度体系不够完善、年度审计计划的编制不够科学、审计实施方案的编制不够严谨、审计过程监督管理不够细致、审计考核评审体系不够科学等突出问题。本文运用现代项目管理理论,研究了Z油田审计项目管理体系,其研究机理是:将各项管理制度、流程和标准,以及运用的各种技术和方法进行整合,运用“点线面”相结合的方法设计了Z油田审计项目管理体系的立体结构,其中:“点”即在审计项目管理的各个层面运用项目管理的工具和技术;“线”即从流程管理和要素管理两个维度进行管理;“面”即审计制度框架,包括管理制度和业务规范。本文还对审计项目各阶段应用现代项目管理工具和技术进行了分析评述。最后以一个审计项目实例分析证明了审计项目管理的有效性。研究表明,这一体系框架能够很好地解决当前内部审计面临的大多数问题,有助于提升管理水平,提高审计质量和效率。但也应该看到,各组织的内部审计体制机制千差万别,因此不可能建立统一的审计项目管理体系,而应该结合组织自身实际,以制度化、规范化、标准化和信息化“四化”建设为抓手,不断夯实管理基础,提高管理水平。
[Abstract]:The level of the internal audit project management is directly related to the efficiency of the audit, the quality of the audit results and the realization of the audit objectives. The current problems existing in the audit system of land management system is not perfect, the preparation of the annual audit plan, audit implementation plan is not scientific enough, rigorous audit process supervision and management is not careful, audit appraisal system is not scientific and other internal audit institutions at all levels generally. This paper uses the theory of modern project management, the research of Z oilfield audit project management system, the mechanism is: the management system, processes and standards, and to integrate the use of various techniques and methods, using the method of "point line combination design of Z oilfield the three-dimensional structure, the project management system including:" point "is the use of project management tools and techniques in all aspects of audit project management;" lines "management from two aspects of process management and management elements;" face "is the audit system framework, including the management system and business norms. This paper also analyzes and reviews the application of modern project management tools and technologies at various stages of the audit project. Finally, an example of an audit project is used to prove the effectiveness of the audit project management. Research shows that this system framework can well solve the current problems faced by internal audit, help to improve management level and improve audit quality and efficiency. But we should also see that different internal audit system of mechanism of the organization, the audit project management system, it is not possible to establish a unified organization, and should be combined with their own reality, to the institutionalization, standardization and information construction of the "four modernizations" as the starting point, constantly consolidate the management infrastructure, improve the management level.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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