我国内部审计人员专业胜任能力调差研究

发布时间：2018-06-07 06:32

本文选题：内部审计人员 + 专业胜任能力　；参考：《首都经济贸易大学》2016年硕士论文

【摘要】：在经济水平日益进步的今天,企业的生存环境可谓出现了翻天覆地的变化,经济全球化的程度进一步加深,使得企业所处的经营环境也变得异常复杂。因为这些外在因素的变化,增加了企业所要面对的各种风险。因此,在这种变幻莫测的生存环境下,内部审计如何帮助企业规避风险、实现价值,就显得及其重要。以前的内部审计绝大多数仅仅局限于财务审计这一部分,而且手法技术也较为简单统一,但随着经营业务的复杂性和专业化程度不断的加剧,以前所用到的业务知识无法满足目前审计业务的需求。所以,在新形势下,内部审计人员更是要严格要求自己,时刻学习新的学科知识、审计方法和技术,提高业务水平,不断完善自己的技能。需要格外强调注意,审计人员在这种新形势下,更是要对自己进行严要求。要明白,职业道德是我们的综合素养,只有在工作中保持着高尚的品德节操,才会大大提升我们工作的质量。因此,综合素养是影响我们工作价值的核心因素,要着重培养。但在实际工作中,我们经常会发现很多问题,比如审计法律制度体系的不完善、业务能力水平的欠缺、专业知识技能的不足、职业道德的认知不够等等,所有的方面都会影响着我们的专业能力,并且更严重的是会影响我们的工作质量。所以,在新的形势下,审计人员必须在审计业务的工作过程中拥有着高水平的胜任能力,才能达到现如今飞速发展的经济和社会环境对审计人员提出的新的要求。本篇论文的中心思想就是“专业胜任能力”,通过围绕这一个核心点,阅读研究国内外的各种理论知识和论文专著等,进行汇总升华得出理论基础,参考各种评价模型,结合相应指标,在此基础上设计得出调查问卷,来探究审计人员的胜任能力的现状如何。通过调查问卷的发放与回收,还有对一些人员的访谈,将这些数据加以汇总,以此作为出发点,总结出在现有的水平状况下,审计人员的能力如何,又存在哪些问题等等。有根据的了解了这些情况之后,再找出相应的解决方案。为了找到行之有效的方法和途径,提出对审计人员专业胜任能力的提升应从进行校园学习、资格考试和后续教育、公司管理和员工自身等几个方面着手,来提出改进建议,以此来帮助内部审计人员提升学习空间,增强自己的能力,从而促使内部审计能够拥有广阔的发展空间。
[Abstract]:With the increasing progress of economic level, the survival environment of enterprises has changed dramatically, and the degree of economic globalization has deepened further, which makes the operating environment of enterprises become extremely complex. Because of the change of these external factors, the enterprises have to face a variety of risks. Therefore, in this unpredictable living environment, it is very important for internal audit to help enterprises avoid risks and realize value. Most of the previous internal audits were confined to this part of the financial audit, and the techniques were relatively simple and uniform. However, with the increasing complexity and specialization of the business, The business knowledge used in the past can not meet the needs of the current audit business. Therefore, in the new situation, the internal auditors should strictly request themselves, always learn new knowledge, audit methods and techniques, improve the level of business, and constantly improve their skills. Need to pay special attention to the auditors in this new situation, but also to their strict requirements. To understand that professional ethics is our comprehensive accomplishment, only in the work to maintain a noble moral integrity, will greatly improve the quality of our work. Therefore, the comprehensive accomplishment is the core factor which affects our work value, must emphasize the cultivation. However, in practical work, we often find many problems, such as the imperfection of the audit legal system, the lack of the level of professional competence, the insufficiency of professional knowledge and skills, the lack of knowledge of professional ethics, and so on. All aspects affect our professional ability and, more seriously, the quality of our work. Therefore, in the new situation, auditors must have a high level of competence in the process of audit work, in order to achieve the rapid development of economic and social environment for auditors to put forward new requirements. The central idea of this paper is "professional competence". By reading and studying all kinds of theoretical knowledge at home and abroad and the monographs of papers and so on, we can get the theoretical basis and refer to various evaluation models. Based on the corresponding indexes, a questionnaire is designed to explore the current situation of auditor's competence. Through the distribution and recovery of questionnaires and interviews with some personnel, this paper summarizes these data as a starting point, summarizes the current level of the ability of auditors, and what problems exist, and so on. Have a sound understanding of these situations, and then find a corresponding solution. In order to find effective ways and means to improve the professional competence of auditors, this paper puts forward some suggestions on how to improve the competence of auditors from the aspects of campus study, qualification examination and follow-up education, company management and staff themselves. In order to help internal auditors improve their learning space and enhance their ability, internal audit can have a broad space for development.
【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】：2016
【分类号】：F239.45

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