金川集团有限公司内部审计优化模式研究

发布时间：2018-07-05 08:50

本文选题：内部审计 + 优化　；参考：《兰州大学》2007年硕士论文

【摘要】： 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。本文主要在现代内部审计管理模式理论的指导下，在金川集团现有内部审计模式的基础上，运用所学的MBA管理知识并结合多年来企业审计工作实践，经过调研，分析了金川集团内部审计模式存在的主要缺陷，结合公司实际情况，吸取国内外同行的先进经验，提出了一套符合公司自身特点的、应用性强的内部审计模式优化方案。金川集团内部审计模式优化方案包括：内部审计模式优化原则、内部审计战略定位及框架设计和内部审计运作实施方式。通过优化形成的新体系构建了以经营管理控制为核心的金川集团内部审计全新运作方式，，大大深化内部审计的范围和层次，同时强化了内部审计在公司经营管理中的地位和作用。本人想通过对本文的研究和探索，使内部审计真正能成为金川集团科学管理的重要工具。同时也想借此为中国现代企业内部审计理论研究与实践发展起到一定的推动作用。
[Abstract]: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. Under the guidance of the modern internal audit management mode theory and the existing internal audit mode of Jinchuan Group, this paper applies the MBA management knowledge learned and combined with the practice of enterprise audit work for many years, through investigation and investigation. This paper analyzes the main defects of the internal audit mode of Jinchuan Group, combines with the actual situation of the company, and draws on the advanced experience of domestic and foreign counterparts, and puts forward a set of internal audit mode optimization scheme which conforms to the characteristics of the company and has a strong application. The internal audit mode optimization scheme of Jinchuan Group includes: internal audit mode optimization principles, internal audit strategic positioning and framework design and internal audit operation implementation. By optimizing and forming a new system, a new operation mode of internal audit of Jinchuan Group is constructed, which takes management and control as the core, which greatly deepens the scope and level of internal audit. At the same time, it strengthens the position and function of internal audit in the management of the company. Through the research and exploration of this paper, I want to make internal audit become an important tool of scientific management of Jinchuan Group. At the same time, I also want to play a role in promoting the development of internal audit theory and practice of modern enterprises in China.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

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