LC公司电解槽工程内部审计问题研究

发布时间：2018-05-31 11:19

本文选题：内部审计 + 跟踪审计　；参考：《辽宁大学》2014年硕士论文

【摘要】：随着我国经济建设步伐的加快，项目建设及技术改造工程已成为推动国内生产总值的生力军。2013年，全国固定资产投资为(不含农户)436528亿元，，比上年名义增长19.6%(扣除价格因素实际增长19.2%)。2013年全国GDP(国内生产总值)为568845亿元,固定资产投资占到了国内生产总值的76.7%。①越来越多的工程项目背后却隐藏着工程质量较低、成本费用偏高等实际问题。由此，企业进行工程项目内部审计的必要性显而易见。本文选择LC公司的电解槽制作安装工程为研究对象。LC公司是一家大型国有企业,拥有一级施工总承包资质。其施工过程中的各个环节在国内项目建设及技术改造工程中具有一定的代表性。其电解槽制作安装工程项目合同总造价：1766.2630万元，成本费用利润率为-7.92%，经营利润率为-6.22%，项目经营共计亏损1541505.45元。工程项目资料内容详实，数据真实可靠。对此项目进行工程内部审计，找出其问题所在，具有一定的现实意义及价值。本文主要是从LC公司的角度出发，将理论探究与分析、定性阐述相结合，以电解槽制作安装工程为实例进行了深入研究。首先从内部审计、工程项目审计的职能、特征为出发点，对工程项目内部审计的相关理论做以阐述。然后详细介绍了电解槽安装工程的内部审计现状及特点。在研究中,笔者发现LC公司的内部审计工作仍然很脆弱,存在着一些问题。在第三章，就其对电解槽工程内部审计过程中出现的问题做了详细的阐述，比如，审计人员队伍过于单薄，专业胜任能力不足，缺乏独立性；审计理念过于落后，仍旧以查错防弊的账项基础审计为主，而缺乏对工程的监督和服务职能；审计人员的审计方法过于单一和落后，不能准确地运用恰当的审计方法完成相应的审计工作；审计人员的介入时间过于滞后，缺乏全过程跟踪审计等。对于发现的上述问题，笔者通过与LC公司的审计人员沟通、翻阅审计的工作底稿、查阅大量有关工程内部审计的文献资料，寻找出这些内部审计中存在问题的根本原因。审计人员的问题归根结底是组织结构的不完整所造成的，这就好比只有河道疏通，淤泥才不会堆积，洪水才不会泛滥一样；而审计理念的落后是由于公司缺乏工程质量风险管理；审计方法的单一落后是没有内部审计基础造成的；而介入时点落后的原因是缺乏完整的审计流程。针对这些问题及原因，在第五章为LC公司的内部审计工作提出了一点建议。如完善内部审计组织机构、强化风险导向内部审计模式、丰富工程内部审计方法、开展分阶段工程项目跟踪审计。在文章的最后，笔者对全文进行了概况，总结了三点结论。首先，对于工程项目的内部审计工作顺利开展和有效运行，需要有科学合理的内部审计组织结构做支撑。其次工程项目的审计模式应充分考虑各种施工风险，以提高工程质量和施工效率为审计宗旨，并结合科学有效的审计手段按计划开展审计工作。最后，对于工程项目的审计有必要实行全过程的跟踪审计。分别在设计造价阶段、招投标过程、项目合同及建设阶段、项目施工阶段以及项目结算等各环节开展审计活动。
[Abstract]:With the acceleration of our country ' s economic construction , the project construction and technical transformation project has become the force of promoting the gross domestic product . In 2013 , the investment in fixed assets of the whole country ( excluding the farmer ) was 436528 billion yuan , up 19.6 % over the nominal growth of the previous year ( the actual increase of the price factor by 19.2 % ) . In 2013 , the gross domestic product ( GDP ) was 568845 billion yuan , and the investment of fixed assets accounted for 76.7 % of the gross domestic product .

LC Company is a large - scale state - owned enterprise with the qualification of the general contracting qualification of the first - level construction . The total cost of the production and installation of the electrolytic cell is - 7.92 % , the operating profit margin is - 6.22 % , the total loss of the project is - 7.92 % , the operating profit margin is - 6.22 % , the total loss of the project is 15.41505 . 45 yuan . The project data content is detailed and the data is true and reliable . The project carries out internal audit of the project , finds out the problem and has certain practical significance and value .

This paper is mainly from the angle of LC company , the theory inquiry and analysis , the qualitative exposition combined , the electrolytic cell production and installation engineering as an example . First , from the internal audit , the project audit function , the characteristic as the starting point , the internal audit of the project internal audit is discussed in detail . In the third chapter , the author finds that LC company ' s internal audit work is still very fragile , there are some problems . In the third chapter , the audit personnel team is too thin , professional competence is insufficient , lack of independence ;
The audit concept is too backward , still based on the account of error - checking and fraud , and lacks the supervision and service function of the project ;
The audit method of auditors is too single and backward , and the appropriate audit method cannot be used to complete the corresponding audit work accurately ;
The auditors ' intervention time is too late , lack of whole process tracking audit , etc . For the above mentioned problems , the writer communicates with the auditors of the LC company to review the work draft of the audit , to find out the root cause of the problems in these internal audit .
The backwardness of the audit concept is due to the lack of project quality risk management in the company ;
The single lag of the audit method is caused by the absence of an internal audit basis ;
For these problems and reasons , some suggestions are put forward for the internal audit work of LC company in Chapter V . For example , we should perfect internal audit organization , strengthen risk - oriented internal audit mode , enrich the internal audit method of the project , and conduct phase - phased project tracking audit .

At the end of the paper , the author summarizes the whole text , summarizes the three - point conclusion . First , it needs scientific and reasonable internal audit organization structure to support the internal audit work of the project . Secondly , the audit mode of the project should take full consideration of various construction risks to improve the engineering quality and the construction efficiency . Finally , it is necessary to carry out the whole - process audit of the audit of the project . Finally , the audit activities are carried out in the design cost phase , the bidding process , the project contract and the construction phase , the project construction stage and the project settlement .
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.92;F239.45

【参考文献】