提升公司内部审计战略目标的可行性研究

发布时间：2018-03-03 01:01

本文选题：内部审计　切入点：公司治理　出处：《西南交通大学》2007年硕士论文　论文类型：学位论文

【摘要】： 1999年6月国际内部审计协会理事会通过了内部审计新定义，在该定义中“帮助组织增加价值”第一次被正式提为内部审计重要目标之一，从而表明内部审计的战略目标需要从传统的“查错纠弊”提升为“帮助组织增加价值”。但目前我国公司的内部审计还处于一个较低阶段，与国外相比还存在较大差距。因此，探讨如何提升公司内部审计战略目标，对于我国上市公司改进内部审计工作、完善公司治理、提高经营绩效具有非常重要的现实意义。论文首先对委托代理理论、公司治理理论、内部控制理论及平衡记分卡等相关理论进行了回顾，解释了各理论与内部审计的关系。接着分析了提升公司内部审计战略目标的必要性，不但从理论上总结了战略目标提升的必要性，还从内部审计发展现状进行了分析。然后，从实证的角度分析我国公司内部审计“帮助组织增加价值”的战略目标现状。论文的研究发现虽然审计委员会领导下的内部审计与公司价值增长存在正相关关系，但并不显著，我国公司内部审计战略目标的提升还存在严重不足，内部审计工作需要进一步加强，同时还需要进一步的理论研究，以期在以后的内部审计工作中有所提高。最后实现理论与实践的结合，根据内部审计战略目标现状提出提升战略目标的政策建议。希望通过促进独立健全内部审计机构的建立、加强内部审计队伍及方法体系的建设、引入平衡记分卡对内部审计进行绩效评估、提供更多“增值”服务、加强与外部审计合作以及重视后续审计等方面的努力，以期最终实现公司内部审计战略目标的提升。
[Abstract]:The Internal Audit Association in June 1999 by the new definition of international internal audit, in the definition of "help add value" was first formally proposed as one of the important objectives of internal audit, which shows that the strategic objectives of internal audit from the traditional "correction" to "help the organization to increase the value. But the internal audit of company of our country is still at a relatively low level, compared with foreign countries there is a big gap. Therefore, to explore how to enhance the company's internal audit strategy for China's listed companies to improve the internal audit work, improve corporate governance, has very important practical significance to improve business performance.
Firstly, the principal-agent theory, corporate governance theory, reviews the internal control theory and the Balanced Scorecard theory, explains the relationship between the theory and the internal audit. Then analyzes the necessity of promoting the strategic objectives of corporate internal audit, not only theoretically summarizes the necessity of the strategic goal of ascension, but also from the status quo the development of internal audit are analyzed. Then, analysis of the current situation of the strategic goal of China's internal audit "to help organizations to increase value from empirical perspective. The study found that although the internal audit and the audit committee under the leadership of the value of growth are positively correlated, but not significant, the target of internal audit strategy of our company there is a serious shortage of promotion, to further strengthen the internal audit work, but also need further research, in order to internal audit work in the future Some improvements have been made.
Finally, to realize the combination of theory and practice, put forward a strategic target to promote policy recommendations according to the internal audit strategic target status quo. Hope that through promoting the establishment of independent and perfect the internal audit organization, strengthen the construction of the internal audit team and method system, introducing the Balanced Scorecard to evaluate the performance of the internal audit, to provide more value-added services, and strengthen the external audit cooperation and attach importance to the follow-up audit and other aspects of the work, in order to achieve the strategic objectives of corporate internal audit.

【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

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