工业企业内部控制审计体系的构建与实施

发布时间：2018-05-25 16:44

本文选题：内部控制 + 审计　；参考：《天津大学》2008年硕士论文

【摘要】： 内部控制审计是一项前沿的管理型审计,在工业企业内部开展内部控制审计已成为发展趋势。内部控制审计随着内部控制和内部审计的发展而不断推广。国外对于内部控制的概念形成从40年代开始,经历了四个阶段,到了90年代后,随着COSO(Committee Of Sponsoring Organization)内部控制框架的建立而进入到一个新的阶段,国内也从上市公司、大型金融公司开始不断强化内部控制及其审计。本文在这一背景下,从内部控制审计概念、审计对象、审计内容、审计目标及审计意义等各个方面,对内部控制审计的理论进行了探讨。在理论的指导下,力图构建在工业企业系统内部控制审计框架体系。主要包括:审计的程序和方法,按照七步骤实施审计过程;审计的内容,分为内部控制环境审计和业务循环审计。对于内部控制环境又细分成七个方面,并对每一方面需要调查的问题和评价的项目进行了详细列示;对于业务循环审计,则分成三个业务循环与两个存量资产内部控制审计,并使用图表形式对关键控制点、调查事项、测试事项等逐一进行了详述。在此基础上,本文还对审计报告的要求进行了讨论。从而构建一个完整的具有较强可操作性的工业企业内部控制审计体系。
[Abstract]:Internal control audit is an advanced management audit. It has become a development trend to carry out internal control audit in industrial enterprises. With the development of internal control and internal audit, internal control audit is popularized. The concept of internal control in foreign countries began to form in the 1940s and has experienced four stages. After the 1990s, with the establishment of the internal control framework of COSO(Committee Of Sponsoring Organization), the concept of internal control has entered a new stage, and the domestic companies have also entered a new stage. Large financial companies began to strengthen internal controls and their audit. Under this background, this paper discusses the theory of internal control audit from the aspects of internal control audit concept, audit object, audit content, audit objective and audit significance. Under the guidance of theory, this paper tries to construct the internal control audit frame system of industrial enterprise system. It mainly includes: audit procedures and methods, according to the seven steps to implement the audit process, audit content, divided into internal control environment audit and business cycle audit. The internal control environment is further subdivided into seven aspects, and the problems and evaluation items that need to be investigated in each area are listed in detail. For the business cycle audit, it is divided into three business cycles and two stock assets internal control audits. The key control points, investigation items and test items are described in detail one by one. On this basis, this paper also discusses the requirements of the audit report. In order to build a complete industrial enterprise internal control audit system with strong maneuverability.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F460.7

【引证文献】