SH集团内部审计增值功能的研究

发布时间：2018-04-11 12:23

本文选题：内部审计 + 增值功能　；参考：《宁夏大学》2017年硕士论文

【摘要】：本文通过介绍内部审计增值功能的相关理论,分析国内外内部审计研究的现状,了解SH集团所处的内外部环境,在充分肯定内部审计活动重要性的基础上,运用国内外内部审计增值功能研究的相关理论和MBA教学课堂上学习的理论知识,对SH集团公司的现有内部审计情况,从内部控制、业务活动、风险管理等方面进行评价,剖析影响内部审计增值功能发挥的因素,从内部环境、组织建设、人力资源、报告与评价机制等方面探索促进内部审计发挥增值功能的方式和途径。通过内部审计案例分析,总结内部审计增加价值的程序和举措,从建立健全内控制度、提出防范风险的改进建议等方面加强管控措施,通过查找问题,直接或间接挽回损失的形式创造经济价值,通过加强企业管理的方式提升SH集团在中央企业中的声望,提高其社会价值,同时,通过开展内部审计活动,促进公司领导干部廉洁自律,保护了党内优秀干部,使行贿者望而却步,受贿者悬崖勒马,从而创造了政治价值,这些充分体现了内部审计增加组织价值的功能。
[Abstract]:By introducing the theory of internal audit value-added function, this paper analyzes the current situation of internal audit research at home and abroad, understands the internal and external environment of SH Group, and fully affirms the importance of internal audit activities.Based on the relevant theories of internal audit value-added research at home and abroad and the theoretical knowledge learned in MBA classroom, this paper evaluates the existing internal audit situation of SH Group from the aspects of internal control, business activities, risk management, etc.This paper analyzes the factors that affect the value-added function of internal audit, and explores the ways and means of promoting internal audit to play value-added function from the aspects of internal environment, organization construction, human resources, reporting and evaluation mechanism and so on.Through the internal audit case analysis, summarizes the internal audit to add value the procedure and the measure, from the establishment and consummates the internal control system, puts forward the prevention risk improvement suggestion and so on aspect strengthens the control measure, through looks up the question,To create economic value in the form of direct or indirect recovery of losses, to enhance the prestige and social value of SH Group in the central enterprises by strengthening the management of the enterprises, and at the same time, to carry out internal audit activities,To promote the integrity and self-discipline of the leading cadres of the company, to protect the outstanding cadres within the party, to discourage the bribe-givers and to curb the bribe-takers from the precipice, thus creating the political value, which fully embodies the function of internal audit to increase the value of the organization.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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