A集团公司内部审计问题研究

发布时间：2018-06-06 09:14

本文选题：内部审计 + 大型企业　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：中国审计走过了三十年,内部审计也在其中。从开始的懵懵懂懂、磕磕绊绊,到如今成为一个独立的行业,其在探索中不断前行,并逐步走上正轨,进入科学、快速的发展阶段。现在,我国内部审计事业已经具备一定的规模,截止2015年内部审计人员数达到了20万人。内部审计人员在促进部门和单位的管理、完善内部控制、提高企业的经济效益等方面都做出了积极的贡献,内部审计部门也逐步得到企业的管理层的认可,逐渐成为了企业重要的职能部门。因此开展内部审计案例研究有着很强的实践价值,本文选取了一家大型企业集团作为研究对象,通过与先进的内部审计体系的对比,就该公司在内部审计实务中存在的问题展开了分析和讨论。A集团公司目前开展了财务收支审计、绩效审计、经济责任审计、内部控制审计和经济合同审计工作,通过上述审计活动,公司的内部控制执行效果得到了明显提升,财务处理的正确性和合理性也有所提高,为公司的经营发展做出的贡献。然而A集团公司的内部审计依然存在有待完善的方面,比如内部审计机构把主要精力放在了对财务处理的审计上,审计的部分职能没有得到充分的发挥;内部审计部门人员数量不足以及经验不足也限制了审计工作开展;内部审计部门没有处罚的职能并且没有后续审计程序,导致审计意见的落实缺乏监督等问题。上述问题都严重阻碍了A集团公司内部审计部门职能的充分发挥,难以充分体现出内部审计的价值。笔者将通过分析A集团公司的内部审计的实际情况,与国内外内部审计体系完善的通用电气公司和华为公司做对比,剖析A集团公司内部审计存在的问题及成因,提出改进建议。
[Abstract]:Chinese audit has gone through 30 years, and internal audit is also in it. From the beginning of confusion, stumbling, to now become an independent industry, its exploration constantly forward, and step by step on the right track, into the scientific, rapid development stage. At present, China's internal audit has a certain scale, the number of internal auditors reached 200000 in 2015. Internal auditors have made positive contributions in promoting the management of departments and units, perfecting internal controls, and improving the economic benefits of enterprises. The internal audit departments have also been gradually recognized by the management of enterprises. Has gradually become an important functional department of the enterprise. Therefore, it is of great practical value to carry out the case study of internal audit. This paper selects a large enterprise group as the research object, and compares it with the advanced internal audit system. This paper analyzes and discusses the problems existing in the practice of internal audit. Group A has carried out the audit of financial revenue and expenditure, performance audit, economic responsibility audit, internal control audit and economic contract audit. Through the above audit activities, the effect of the internal control of the company has been obviously improved, and the correctness and rationality of the financial treatment have also been improved, which has contributed to the development of the company's management. However, the internal audit of Group A still needs to be improved. For example, the internal audit institutions focus on the audit of financial treatment, and some of the functions of audit are not given full play. The number of internal audit staff and the lack of experience also limit the performance of audit work; the internal audit department has no punishment function and no follow-up audit procedures leading to the lack of supervision over the implementation of audit opinions. All these problems seriously hinder the function of internal audit department of group A company, and it is difficult to fully reflect the value of internal audit. By analyzing the actual situation of the internal audit of Group A, the author will compare it with GE and Huawei, which have perfect internal audit system at home and abroad, and analyze the problems and causes of the internal audit of Group A. Put forward suggestions for improvement.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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