公司治理约束下的内部审计

发布时间：2018-06-25 06:52

本文选题：内部审计 + 萨班斯—奥克斯利法案　；参考：《首都经济贸易大学》2007年硕士论文

【摘要】： 近年来,随着国内外相继爆出一系列会计丑闻后,全社会对财务信息失真给予了空前的关注。为提高上市公司治理水平,恢复投资者信心,美国新的上市公司治理标准要求所有上市公司必须建立内部审计机构。我国上市公司要求在董事会建立审计委员会,管理外部审计和内部审计工作。内部审计在公司治理中的重要作用已获得广泛共识。目前我国公司的内部审计工作还处在一个较低阶段,与国外相比还存在较大差距。随着中国现代企业制度逐步建立和完善,内部审计越来越成为现代企业完善内部控制和加强经营管理的重要工具。因此,探讨我国公司治理约束下的内部审计问题,对于我国企业改进内部审计工作,完善公司治理、提高经营绩效具有非常重要的现实意义。本文阐述“SOX法案”的由来、影响及争议;简明介绍COSO发布的《内部控制—整体框架》报告;同时对委托代理理论、公司治理理论和内部控制理论进行了回顾。在上述基础上解释了现代企业内部审计的发展动因,分析了内部审计机构作为公司内部控制系统的重要组成部分,在公司治理中所起的重要作用。本文强调了内部审计产生的根本原因是内部需求,以FZ公司的所属IT软件事业部内部审计现状为切入点,描述了FZ集团内部审计的基本模式及其在内部审计建设中的不断发展和完善的轨迹,提出其内部审计运作中存在的主要问题:包括停留在以财务审计为主的初始阶段,未完成向管理审计的全面转移;重视监督和对问题的查处,轻视服务职能的发挥而难以为管理层提供“增值”服务;内部审计的工作模式仍主要依据外部审计的操作。针对FZ公司内部审计存在的上述问题,本文分析了这些问题的成因:由于公司管理层职责的分割和审计法务部没有起到应有的作用,内部审计组织管理关系没有理顺;对于内部审计的定位尚处于较低层次,对内部审计的职能定位更多限于监督方面;内部审计资源不足;缺乏健全的内部审计质量保证体系等。论文最后认为,面对企业外部环境的快速变化,必须对内部审计以新的定位和认识,并顺应公司治理发展需要,转换审计职能,拓展内部审计领域,改进内部审计技术,提升内部审计价值。并就如何解决以上问题提出如下对策建议:成立董事会领导下的审计委员会;整合审计资源;建立审计质量保证体系;重视后续审计;加强与外部审计的合作;加强与管理层的沟通,提供更多的“增值”服务。
[Abstract]:In recent years, with a series of accounting scandals at home and abroad, the whole society has paid unprecedented attention to financial information distortion. In order to improve the governance level of listed companies and restore investor confidence, the new corporate governance standards in the United States require all listed companies to establish internal audit institutions. China's listed companies require the establishment of audit committees in the board of directors to manage external audit and internal audit. The important role of internal audit in corporate governance has been widely agreed. At present, the internal audit of Chinese companies is still in a low stage, and there is still a big gap compared with foreign countries. With the establishment and perfection of modern enterprise system in China, internal audit has become an important tool for modern enterprises to improve internal control and strengthen management. Therefore, it is of great practical significance for Chinese enterprises to improve their internal audit work, improve their corporate governance and improve their business performance. This paper expounds the origin, influence and controversy of Sox Act, briefly introduces the report "Internal Control-overall Framework" issued by COSO, and reviews the principal-agent theory, corporate governance theory and internal control theory. On the basis of the above, this paper explains the development motivation of the internal audit in modern enterprises, and analyzes the important role of the internal audit institution as an important part of the internal control system of the company in the corporate governance. This paper emphasizes that the root cause of internal audit is internal demand, which is based on the current situation of internal audit in the IT software division of FZ Company. This paper describes the basic mode of internal audit of FZ Group and its continuous development and perfect track in the construction of internal audit, and points out the main problems existing in the operation of internal audit, including staying in the initial stage of financial audit. The work mode of internal audit is still mainly based on the operation of external audit, which has not completed the overall transfer to the management audit; attaches importance to the supervision and the investigation and treatment of problems, despises the exertion of the service function and is difficult to provide "value-added" service to the management. In view of the above problems in internal audit of FZ Company, this paper analyzes the causes of these problems: due to the division of the responsibility of the company's management and the failure of the audit legal department to play its due role, the internal audit organization management relationship has not been straightened out; The positioning of internal audit is still at a lower level, and the function of internal audit is more limited to oversight; the internal audit resources are insufficient; there is a lack of sound internal audit quality assurance system. Finally, in the face of the rapid change of the external environment of the enterprise, it is necessary to have a new orientation and understanding of the internal audit, to adapt to the needs of the development of corporate governance, to change the audit function, to expand the field of internal audit, and to improve the internal audit technology. Enhance the value of internal audit. And put forward the following countermeasures to solve the above problems: set up audit committee under the leadership of the board of directors; integrate audit resources; establish audit quality assurance system; attach importance to follow-up audit; strengthen cooperation with external audit; Strengthen communication with management to provide more value-added services.
【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】：2007
【分类号】：F239.45;F276.6;F224

【引证文献】