嘉峪关供电公司内部审计环境识别与评估研究

发布时间：2018-04-23 22:26

本文选题：内部审计环境 + 识别　；参考：《兰州大学》2008年硕士论文

【摘要】： 现代公司治理中,内部审计已经被人们公认为影响公司治理的一个重要因素,内部审计、外部审计、董事会以及高层管理人员被认为是有效公司治理的四大基石,在公司管理体系中起到日益重要的作用。如何促进公司内部审计的健康发展成为人们关注的焦点,而企业内部审计离不开其存在和发展的环境,内部审计存在环境是内部审计作用能否得到充分发挥的前提和基础,优良的审计环境有利于保证审计职能的发挥,促进审计事业的发展;不良的审计环境将影响审计人员职业道德的培养,损害审计执法的公正性和权威性。因此运用合理的方法对公司内部审计环境进行识别和评估,在识别和评估的基础上评价相关环境因素对内部审计的影响程度和性质,进而采取切实的措施营造适宜的审计环境对审计事业的健康发展尤为必要。本文对公司内部审计环境概念、内涵、具体构成、内部审计环境对内部审计的影响和审计环境识别和评估的意义进行了阐述。运用定性的方法,以嘉峪关供电公司为例对公司内部审计环境进行了识别;并介绍了公司内部审计环境评估的步骤和实施过程分别采用的两种方法一层次分析法和模糊综合评价法,以嘉峪关供电公司为例对公司的内部审计环境进行定量评估和分析。对公司内部环境的识别和评估研究有助于管理层清晰地认识公司内部审计所处的内部和外部环境,有效评价各环境要素对公司内部审计工作的影响程度和性质,采取切实可行的措施推动公司内部审计环境的改善,促进公司内部审计作用的充分发挥。最后,文章结合公司内部审计存在的内部和外部环境因素对内审工作的不同作用有针对性的提出了创建良好内审环境的具体措施。
[Abstract]:In modern corporate governance, internal audit has been recognized as an important factor affecting corporate governance. Internal audit, external audit, board of directors and senior management are considered to be the four cornerstones of effective corporate governance. In the company management system plays an increasingly important role. How to promote the healthy development of corporate internal audit has become the focus of attention, and the internal audit of enterprises can not do without its existence and development environment, the existence environment of internal audit is the premise and foundation of whether the role of internal audit can be brought into full play. The excellent audit environment is conducive to the exertion of the audit function and the development of the audit cause, and the bad audit environment will affect the training of the auditors' professional ethics and damage the fairness and authority of the audit law enforcement. Therefore, we use reasonable methods to identify and evaluate the internal audit environment of the company. On the basis of the identification and evaluation, we evaluate the degree and nature of the impact of the relevant environmental factors on the internal audit. Therefore, it is necessary for the healthy development of audit to take practical measures to create an appropriate audit environment. This paper expounds the concept, connotation, concrete constitution of the internal audit environment, the influence of the internal audit environment on the internal audit and the significance of the identification and evaluation of the audit environment. The internal audit environment of Jiayuguan Power supply Company is identified by qualitative method. This paper also introduces the steps and implementation process of the internal audit environment assessment of the company, which are the analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method, and takes Jiayuguan Power supply Company as an example to quantitatively evaluate and analyze the internal audit environment of the company. The research on the identification and evaluation of the internal environment of the company is helpful for the management to understand clearly the internal and external environment of the internal audit of the company, and effectively evaluate the degree and nature of the impact of each environmental element on the work of the internal audit of the company. Take practical measures to promote the improvement of internal audit environment, promote the full play of the role of internal audit. Finally, combining the internal and external environmental factors of the internal audit of the company to the different roles of internal audit work, the paper puts forward specific measures to create a good internal audit environment.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

【引证文献】