我国企业内部控制审计评价指标体系研究

发布时间：2018-07-04 07:56

本文选题：内部控制 + 内部控制审计　；参考：《重庆工商大学》2013年硕士论文

【摘要】：国内外资本市场中发生的一系列重大舞弊案件均透视着内部控制的重要性，特别是我国企业内部控制审计指引的颁布，标志着我国内部控制审计成为一项新的会计师事务所鉴证业务。然而，，我国内部控制审计评价还没有统一标准，使得审计工作开展困难。所以，建立一套内部控制审计评价标准成为当前的核心问题。本文正是鉴于这一空白领域进行研究，依据我国新颁布的内部控制相关指引，结合四大会计师事务所的审计内容以及国外较先进的理论和实践经验，创造性的构建了我国内部控制审计评价指标体系。为了充分论证指标体系的合理性，作者还进行专家调查，让专家对该体系进行评判，作者根据评判结果筛选出最具代表性的指标，使内部控制审计工作有理论可依。同时，本文还对内部控制审计指标体系进行量化研究，将内部控制审计进行定性与定量的紧密结合，使内部控制审计结果更具有说服力，这是内部控制审计工作的一个突破。其次，在对内部控制进行量化过程中，创新性引入模糊数学和正态分布模型的联合运用，以达到审计人员对内部控制的量化评价，即是测算内部控制风险值。然后，作者创造性的运用MATLAB软件进行内部控制审计的程序设计，以解决审计师对内部控制庞大数据的计算。最后，本文引入案例，对企业内部控制情况进行模拟审计，以达到论证内部控制审计评价指标体系，计算并调节风险值的目的。
[Abstract]:The importance of internal control is reflected in a series of major cases of fraud in the capital market at home and abroad, especially the issuance of audit guidelines on internal control in Chinese enterprises. The internal control audit of our country has become a new business of accounting firm authentication. However, the internal control audit evaluation in our country has not unified standard, which makes the audit work difficult. Therefore, the establishment of a set of internal control audit evaluation standards has become the core issue. It is in view of this blank field that this article carries on the research, according to our country newly promulgates the internal control related guidance, unifies the audit content of the four major accounting firms as well as the foreign relatively advanced theory and the practice experience, The evaluation index system of internal control audit is constructed creatively. In order to fully demonstrate the rationality of the index system, the author also carries out an expert investigation to make experts judge the system. According to the evaluation results, the author selects the most representative index and makes the internal control audit work have a theory to follow. At the same time, this article also carries on the quantitative research to the internal control audit index system, carries on the internal control audit to carry on the qualitative and the quantitative close union, makes the internal control audit result more persuasive, this is the internal control audit work breakthrough. Secondly, in the process of quantifying internal control, the combination of fuzzy mathematics and normal distribution model is introduced to achieve the quantitative evaluation of internal control, that is, to calculate the risk value of internal control. Then, the author creatively uses MATLAB software to design the internal control audit program, in order to solve the auditor's calculation of the huge internal control data. Finally, this paper introduces a case to simulate the internal control of the enterprise, in order to demonstrate the evaluation index system of internal control audit and to calculate and adjust the risk value.
【学位授予单位】：重庆工商大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F239.4

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