中小型民营企业内部审计咨询职能探讨

发布时间：2018-03-03 21:03

本文选题：内部审计　切入点：咨询　出处：《东南大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着民营经济的发展,越来越多的中小型民营企业引入了内部审计机制。其目的除了发挥审计传统的监督评价职能外,更在于利用内部审计独立客观的地位提供建设性的咨询服务进而促进企业整体绩效的提高,促进企业价值的增加。但是,由于中国内部审计基于国有经济内部审计发展的客观现状导致了内部审计机构提供咨询服务的质量和效果都无法完全满足企业的价值增值需求,而中小型民营企业人力资源、管理水平均不足的现状更加剧了这一矛盾,本文即针对这些问题进行研究,旨在发现问题的具体原因并提出解决方法。本文通过对两个案例的探讨,使用修正的胜任力模型对案例1涉及的内部审计人员执行咨询业务的胜任力问题进行探讨,进而分析中小型民营企业内部审计人员在执行咨询业务时的胜任力状况和不足；对案例2中内部审计机构提供咨询服务的方法进行研究,对比国际内部审计专业实务标准的要求,分析目前中小型民营企业内部审计机构在提供咨询服务时业务模式和认识的不足。在前述研究的基础上,提出以下改进措施：提高现有审计人员的经营管理能力、吸纳其他专业人员进入或暂时进入内部审计领域、利用外部专家服务、与管理者建立良好的互信互助关系、利用多种咨询方法积极促成咨询业务结果的应用以及避免强制推行咨询结果,以此达到更好地满足企业对内部审计咨询业务的需求,提升内部审计的地位和作用的目标。
[Abstract]:With the development of private economy, more and more small and medium-sized private enterprises have introduced the internal audit mechanism. It is more important to make use of the independent and objective status of internal audit to provide constructive advisory services to promote the overall performance of the enterprise and to increase the value of the enterprise. Due to the fact that internal audit in China is based on the development of internal audit in state-owned economy, the quality and effect of consulting services provided by internal audit institutions can not fully meet the value added needs of enterprises, while the human resources of small and medium-sized private enterprises. The current situation of insufficient management level has exacerbated this contradiction. This paper aims to find out the specific causes of these problems and put forward solutions through the discussion of two cases, the purpose of this paper is to study these problems, in order to find out the specific causes of the problems and to put forward solutions. Using the modified competency model, this paper discusses the competence of the internal auditors in case 1, and then analyzes the competence and deficiency of the internal auditors in the small and medium-sized private enterprises. To study the methods of providing advisory services by internal audit institutions in case 2, and to compare the requirements of international standards for the professional practice of internal audit, Based on the above research, the paper puts forward the following improvement measures: to improve the management ability of the existing auditors, To attract other professionals into or temporarily enter the field of internal audit, to use the services of external experts to establish a good relationship of mutual trust and mutual assistance with managers, This paper makes use of various consulting methods to actively promote the application of consulting business results and to avoid the compulsory implementation of consulting results in order to better meet the needs of enterprises for internal audit consulting business and to enhance the status and role of internal audit.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.45

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