诺亚舟教育集团内部审计问题研究

发布时间：2018-03-09 02:20

本文选题：内部审计　切入点：内部控制　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：自从国际上推出萨奥法案之后,内部审计的发展逐渐走向的专业化,标准化,系统化和规范化,虽然内部审计还存在各类矛盾与争议有待解决,然而通过加快我国内部审计制度建设和规范行业规章制度,都有助于促进企业治理结构的完善、提高其管理水平与经济效益,从而实现当代内部审计以实现企业增值为终极目标的基本理念。尤其是对各类中大型集团公司而言,如何加大改革、整合与创新步伐则是内部审计主要研究方向。故笔者选取了内部审计为本文研究方向。国内目前针对如何结合国内外内部审计基本规范和调和中外相关规定之间的差异和矛盾的研究成果较多,但通过对商业企业现存的内部审计制度及现状观察分析,并结合我国当前的规定,探讨其内部审计过程中存在的问题的研究较为少。因此,笔者选取了国内具有代表性的商业企业诺亚舟教育集团为本文的研究对象。本文中的研究对象诺亚舟教育集团本为纽约上市公司,后由国外企业收购,故其内部审计的发展一方面受西方萨奥法案的影响较深,另一方面则在实践工作中结合了我国的内部审计的相关规定和我国经济环境现状的影响,且其内部审计发展水平处于国内同规模企业中的先进水平。故本文以内部控制理论和公司治理理论为理论支撑,利用文献分析法和案例分析法,选取一个具有一定代表性的中大型集团作为研究对象展开研究。首先对集团的背景情况进行介绍,其次对集团内部审计概况进行描述,分析其内部审计现状,发现其内部审计过程中存在的问题,挖掘产生这些问题的根本原因,并为其提出具有针对性的解决办法。由于现代内部审计理念的变化,企业对于内部审计的要求不再仅仅局限于监督的职能,而是从企业价值最大化的角度出发,希望其为企业带来价值。而诺亚舟集团在退市之后,企业内部审计部门逐渐沦为财务会计部门的监督者,出现了内部审计角色定位不明确,审计项目确立较为被动等问题。造成这些问题的原因包括管理层对内部审计角色理解不准确,机构层次冗杂致审计人员自主性受限等。本文针对集团现状提出了转变管理层对审计的角色定位、采取扁平化管理模式等建议。因此,笔者希望通过本文的研究内容,为诺亚舟教育集团内部审计制度的完善提供思路和参考,同时希望能为国内同类型商业企业内部审计制度的完善提供参考和借鉴。
[Abstract]:Since the introduction of the Saao Act in the world, the development of internal audit has gradually moved towards specialization, standardization, systematization and standardization, although there are still various contradictions and disputes in internal audit that need to be resolved. However, by speeding up the construction of our internal audit system and standardizing the rules and regulations of the industry, we can promote the improvement of the corporate governance structure and improve its management level and economic benefits. So as to realize the basic idea that the ultimate goal of contemporary internal audit is to realize the value added of enterprises, especially for all kinds of medium and large group companies, how to increase the reform, Integration and innovation are the main research directions of internal audit. Therefore, the author chooses internal audit as the research direction of this paper. At present, China aims at how to combine the basic standards of internal audit at home and abroad and reconcile the relevant regulations between China and foreign countries. The results of research on the differences and contradictions of. However, by observing and analyzing the existing internal audit system and current situation of commercial enterprises, and combining with the current regulations of our country, the research on the problems existing in the process of internal audit is less. The author chooses Noah Zhou Education Group, a representative commercial enterprise in China, as the research object of this paper. The research object of this paper is the New York listed company, which was acquired by foreign enterprises. On the one hand, the development of internal audit is deeply influenced by the Saao Act in the West, on the other hand, it combines the relevant regulations of internal audit in our country and the current situation of economic environment in our country in practical work. The development level of internal audit is at the advanced level of domestic enterprises of the same scale. Therefore, this paper takes internal control theory and corporate governance theory as theoretical support, using literature analysis method and case analysis method. A representative medium and large group is selected as the research object. Firstly, the background of the group is introduced, then the general situation of the group internal audit is described, and the present situation of the internal audit is analyzed. Find out the problems existing in the process of internal audit, dig out the root causes of these problems, and put forward targeted solutions for them. The requirement of internal audit is no longer limited to the function of supervision, but from the angle of maximizing the value of the enterprise, it is expected to bring value to the enterprise. The internal audit department of the enterprise has gradually become the supervisor of the financial accounting department, and the role of internal audit is not clear. The reasons for these problems include the management's inaccurate understanding of the role of internal audit. This paper puts forward some suggestions such as changing the role of management to audit and adopting flattened management mode in view of the present situation of the group. Therefore, the author hopes to adopt the research content of this paper. It provides ideas and references for the improvement of the internal audit system of Noah's boat education group, and hopes to provide reference for the improvement of the internal audit system of the same type of commercial enterprises in China.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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