SC大学内部审计风险控制研究

发布时间：2018-03-26 13:36

本文选题：SC大学　切入点：内部审计　出处：《电子科技大学》2007年硕士论文

【摘要】： 随着SC大学学校领导和各部门对学校内部审计职能和作用认识的不断深入,内部审计在参与学校的管理中的作用得到学校逐步承认。由于学校内部审计服务对象和业务范围的内向性,审计风险意识相当淡薄。学校领导和各部门认为审计风险主要存在社会审计当中,学校内部审计几乎不存在审计风险。但因为学校内部审计机构的独立性相对欠缺,审计人员业务能力的局限性,审计方法及审计手段的落后等因素决定了SC大学内部审计风险的客观存在。同时,学校领导和各部门对学校内部审计期望越来越高,审计责任和审计风险也越来越大。目前,学校办学和业务活动出现了一些新的特点,学校的内部审计工作不仅同样也存在风险,且较之以前有加大的趋势。论文从内部审计和审计风险控制一般理论入手,论述了SC大学内部审计的现状、SC大学内部审计风险的客观存在、含义、分类、表现形态和产生原因等,为了尽可能规避和预防审计风险对学校的损失,相应提出了学校防范、控制审计风险的策略、具体措施和方法。论文分四部分研究了SC大学内部审计风险控制的问题。首先,作为理论借鉴,介绍了内部审计的含义、产生和发展的一般理论,阐述了审计风险的概念、特征、分类和产生的各种原因,以及现在关于审计风险控制理论研究的现状,找到论文研究的切入点。其次,根据从事SC大学内部审计工作的体会,分析了新形势下SC大学内部审计的现状和特点,通过对SC大学内审现状的介绍,讨论了SC大学内部审计风险的含义、特点、分类和表现等,从学校内部审计管理体制、审计主、客体存在的问题、审计程序、方法、和审计质量控制等各方面论述了SC大学审计风险产生的原因。最后,针对SC大学内部审计风险产生的原因,着重从营造良好的审计环境、提高审计人员素质、改进审计方法、规范审计程序和量化审计质量等方面,提出了具体的预防和控制SC大学内部审计风险的策略、具体措施和办法。
[Abstract]:With the deepening understanding of the functions and functions of the internal audit of the school, the school leaders and departments of SC University have been deepening their understanding of the functions and functions of internal audit. The role of internal audit in participating in the management of the school has been gradually recognized by the school. The audit risk consciousness is quite weak. School leaders and departments believe that audit risk mainly exists in social audit, and there is almost no audit risk in school internal audit. However, because of the relative lack of independence of the school internal audit institution, The limitation of auditors' professional ability and the backwardness of audit methods and methods determine the objective existence of internal audit risk in SC University. At the same time, the school leaders and departments have higher and higher expectations for the internal audit of the school. The audit responsibility and audit risk are also increasing. At present, some new features have emerged in school running and business activities. The internal audit work of the school not only has the same risks, From the general theory of internal audit and audit risk control, this paper discusses the present situation of internal audit in SC University and discusses the objective existence, meaning and classification of internal audit risk in SC University. In order to avoid and prevent the loss of audit risk to schools as far as possible, this paper puts forward the strategies, concrete measures and methods of preventing and controlling audit risks. The paper is divided into four parts to study the problem of internal audit risk control in SC University. Firstly, as a theoretical reference, this paper introduces the meaning, emergence and development of the general theory of internal audit, and expounds the concept and characteristics of audit risk. Classification and various causes, as well as the current situation of the theoretical research on audit risk control, find the breakthrough point of the paper. Secondly, according to the experience of the internal audit work of SC University, This paper analyzes on the present situation and characteristics of the internal audit of SC University under the new situation, and discusses the meaning, characteristics, classification and performance of the internal audit risk of the SC University through the introduction of the present situation of the internal audit in the University of SC, from the school internal audit management system, the audit master, etc. This paper discusses the causes of audit risk in SC University from the aspects of object problems, audit procedures, methods and audit quality control. Finally, in view of the causes of internal audit risk in SC University, the author puts emphasis on creating a good audit environment. In order to improve the quality of auditors, improve audit methods, standardize audit procedures and quantify audit quality, this paper puts forward specific strategies, measures and measures to prevent and control internal audit risks in SC University.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;G647.5

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