RG集团内部审计问题研究

发布时间：2018-04-09 23:38

本文选题：内部审计　切入点：集团公司　出处：《吉林财经大学》2017年硕士论文

【摘要】：集团公司是目前一种新形式的团体公司,它是以资本为纽带将母子公司联合在一起,以集团总的规章制度对企业的员工进行规范,它是由多家企业共同组成的企业法人联合体。集团公司一般具有经营规模大,业务领域广,产权及层级结构复杂等特点。目前,随着日益激烈的市场竞争环境,集团公司的规模日趋扩大,产品种类日渐繁多,业务领域也日趋广泛,集团所面临的风险在不断的增大,因此集团公司在管理方面的问题日益显露出来。内部审计作为集团公司内部管理的一个重要组成部分,不仅可以帮助企业加强内部控制,改善经营管理,增加企业的价值,同时也可以加强企业风险管理,降低集团公司的经营风险,因此对集团公司内部审计进行系统的研究是十分必要的,对存在的问题提出改进的建议,以此来完善内部审计体系。本文首先介绍了论文的选题背景和意义,说明了选题的方向及原因,提出了内部审计的理论与现实意义,阐明了本文的研究方法和研究内容并提供了国内外的文献综述,说明了本文的创新点;其次,阐述了内部审计的相关理论;最后,以RG集团内部审计为研究对象,对RG集团内部审计的现状进行描述,深入的分析了RG集团内部审计中存在的问题,包括内部审计的独立性、业务范围、业务质量、建议实施情况及风险管理方面存在不足,并对这些问题进行了原因剖析,在此基础上提出了提高对内部审计的重视程度、扩大内部审计业务范围、加强内部审计队伍建设、建立内部审计质量保证体系、加强内部审计沟通及建立风险导向审计等具体建议,并且希望这些建议能够在完善经营管理,提高经济效益及降低经营风险等方面为RG集团做出贡献,也能够为同类型集团公司内部审计工作提供改进思路。
[Abstract]:Group company is a new form of group company, which combines parent and subsidiary companies with capital as a link, standardizes the employees of enterprises by the general rules and regulations of the group, and is a corporation of legal persons composed of many enterprises.Group companies generally have a large scale, wide business areas, property rights and complex hierarchical structure and so on.At present, with the increasingly fierce market competition environment, the scale of the group company is expanding day by day, the variety of products is becoming more and more numerous, the business field is becoming more and more extensive, the risk that the group faces is constantly increasing.As a result, the management problems of the group companies are becoming increasingly apparent.As an important part of internal management of group companies, internal audit can not only help enterprises strengthen internal control, improve management and increase the value of enterprises, but also strengthen enterprise risk management.Therefore, it is necessary to make a systematic study on the internal audit of the group company, and put forward some suggestions to improve the internal audit system in order to perfect the internal audit system.This paper first introduces the background and significance of the selected topic, explains the direction and reasons of the topic, puts forward the theoretical and practical significance of internal audit, expounds the research methods and contents of this paper and provides a literature review at home and abroad.The innovation of this paper is explained. Secondly, the related theory of internal audit is expounded. Finally, taking the internal audit of RG Group as the research object, the present situation of the internal audit of RG Group is described.The problems in internal audit of RG Group are deeply analyzed, including the independence of internal audit, the scope of business, the quality of business, the implementation of recommendations and the shortcomings of risk management, and the reasons for these problems are analyzed.On this basis, it is proposed to increase the attention to internal audit, to expand the scope of internal audit business, to strengthen the construction of internal audit team, and to establish an internal audit quality assurance system.Strengthen internal audit communication and establish risk-oriented audit and other specific recommendations, and hope that these recommendations can contribute to RG Group in improving management, increasing economic efficiency and reducing business risks.Also can provide the improvement train of thought for the same type group company internal audit work.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F426.31

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