我国内部审计规范若干问题探讨

发布时间：2018-02-20 23:10

本文关键词： 内部审计规范法律规范内部审计准则　出处：《厦门大学》2007年硕士论文　论文类型：学位论文

【摘要】： 2003年3月国家审计署重新颁布《审计署关于内部审计工作的规定》,中国内部审计协会自2003年4月起,陆续发布《内部审计基本准则》、《内部审计人员职业道德规范》以及24个具体准则和2个内部审计实务指南。这标志着我国内部审计迈上了法制化、规范化、职业化的新台阶。但如同任何新生事物一样,内部审计规范化、职业化也有一个逐步发展、完善的过程,在这一过程中不可避免的会出现一些问题和矛盾。就内部审计规范而言,主要是与国家审计、社会审计相比,内部审计规范起步较晚,体系不够健全,从而影响了内部审计的发展。正因如此,研究我国内部审计规范问题,对促进内部审计法制化、规范化和职业化建设具有重大意义。本文依据我国审计规范现有的理论框架,采用比较分析法,对我国内部审计规范存在的问题,特别是法律规范,进行全面、深入地探究。文章共分为五章,第一章导言部分,介绍了本文的选题背景、相关文献综述、论文框架以及重要观点。第二章是内部审计规范理论问题的研究。首先在界定内部审计规范相关概念基础上,对内部审计规范含义、特征、分类及其内在逻辑结构进行深入的分析。其次对内部审计规范与受托责任、委托代理关系进行分析论证,说明了内部审计规范的理论依据。而后阐述我国特有传统文化环境因素对内部审计规范的影响,即倾向于法律管制,特别是对于法律规范,政府应扮演积极的角色,颁布相关法规,为内部审计行为活动提供发展的空间。第三章探讨内部审计法律规范问题。在回顾现代内部审计法律规范发展历程和介绍我国内部审计现状基础上,从审计体系角度,对我国内部审计与国家审计、社会审计的法律规范进行比较;从职业化角度,与同具“内向性”的会计职业展开比较,发现问题,分析原因,提出制定内部审计法律规范的核心,即为内部审计“量身订做”的“基本法”的建议,且从内部审计目标设定、权力安排和组织制度设置等方面,对内部审计“基本法”的架构进行探讨。第四章研究内部审计准则问题。首先介绍我国内部审计准则基本情况,其次,从审计准则框架体系、结构构造等方面,对内部审计准则与国家审计准则和独立审计准则进行比较,并以此为基础,进一步对内部审计基本准则与国家审计基本准则、独立审计基本准则的结构和内容展开比较,从中发现相同与相异之处,分析影响因素,并建议:在基本准则中明确与其他职业准则的关系;在内部审计基本准则中引入“审计委员会”管理模式;出台有关经济责任审计具体准则。第五章探讨内部审计职业道德规范问题。在界定内部审计职业道德规范概念基础上,从国内方面,与我国《审计机关审计人员职业道德准则》、《中国注册会计师职业道德基本准则》进行比较;从国外方面,与国际内部审计职业道德规范比较,从中发现共性与个性,针对差异,分析原因,并建议:把内部审计职业道德规范纳入内部审计准则框架之中;对于违反职业道德规范的内部审计人员,作出相应的处罚规定。
[Abstract]:In March 2003, the National Audit Office audit "re enacted regulations on the work of internal audit", China Internal Audit Association since April 2003, has issued "basic standards of internal audit >, < > the internal audit personnel occupation ethics and 24 specific criteria and 2 internal audit practice guidelines. This marks China's internal audit step on the legalization, standardization, new level of occupation. But like any new things, the internal auditing standard, occupation also has a progressive development and improvement process, in this process, inevitably there will be some problems and contradictions. The internal audit standards, mainly with the country audit, social audit, internal audit standards started late, the system is not perfect, thus affecting the development of internal audit. Because of this, research on the internal audit standards of our country, to promote the legalization of internal audit, Standardization and professionalization are of great significance.
According to China's existing theoretical framework of audit standards, using the method of comparative analysis, the existence of internal auditing in our country, especially the legal norms, conduct a comprehensive and in-depth study. This article is divided into five chapters, the first chapter is the introduction part, introduces the research background of this paper, the relevant literature review, as well as important view the framework of the thesis. The second chapter is the research on the theoretical issues of internal audit standards. Firstly, define the basic concepts of internal audit standards, the characteristics of internal audit standards, meaning, classification and logical structure. Then in-depth analysis of internal audit standards and accountability, principal-agent relationship analysis, introduces the theory of on the basis of internal audit standards. Then expounded China's unique traditional culture of environmental factors on the impact of internal audit norms, which tend to legal regulation, especially for legal norms, government We should play an active role in the promulgation of relevant laws and regulations, provide space for the development of internal audit activities. The third chapter discusses the legal standards of internal audit. In reviewing the development of the legal standards of internal audit and the internal audit in China based on the current situation, from the angle of audit system, internal audit and national audit in China, legal norms compared to social audit; from the perspective of the same occupation, "introversion" of accounting occupation have been compared, found the problem, analyze the reasons, put forward to develop the core legal standards of internal audit, internal audit is the "tailor-made" the "basic law" of the proposal, and the aim of internal audit, power arrangement and organization system settings, to explore the internal audit "basic law" of the architecture. The fourth chapter studies the internal auditing standards. Firstly, China's internal audit standards Secondly, from the audit criteria, framework, structure and so on, the internal auditing standards and auditing standards and auditing standards are compared, and on this basis, the basic standards of internal audit and national audit basic standards, expand the structure and content of the independent audit principles, to find out the differences and similarities from in the analysis of influencing factors and suggestions: a clear relationship with other occupation standards in the basic guidelines; introducing the management pattern of audit committee in the "basic standards of internal audit; the introduction of specific economic responsibility auditing standards. The fifth chapter discusses the internal audit occupation ethics problem. In the definition of internal audit occupation ethics based on the concept. From the domestic side, with China's occupation moral standards > < < audit staff, China registered basic standards of occupation morals are compared from Accounting >; Abroad, compared with the international internal audit occupation ethics, found from commonness and individuality, in view of the differences, analyze the reasons, and suggestions: internal audit occupation moral norms into the internal auditing framework; for violation of occupation ethics of internal auditors, make corresponding penalties.

【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】