D公司内部审计体系研究

发布时间：2018-07-16 12:48

【摘要】：随着经济全球化程度的不断加深,我国企业经营环境变的错综复杂。国有企业作为我国国民经济的重要支柱,其运行质量和管理水平的好环,不仅影响着它的竞争力和控制力,也关系到经济社会发展和社会稳定。内部审计作为国有企业治理的重要内容,是企业内部控制的重要组成部分,也是企业提高管理水平和防范风险的一种有效机制和管理工具。 D公司是A国有企业集团的一个全资子公司,拥有独立的法人资格,肩负着A集团找油找气的专业使命。D公司正处于发展的上升周期,企业规模快速扩张,投资大、产业链条长,特别是海外业务发展迅速,管控要求越来越高,各种潜在风险增多。这些迫切需要审计工作进一步发挥预防、发现、控制功能,密切关注生产经营中的薄弱环节,及早预知风险,准确发现问题,及时防治,有效弥补体制和制度缺陷,提升管控水平和抗风险能力。传统的内部审计体系和审计方法已无法满足现代企业经营、管理和发展的需求。在这样背景下,必须重新审视内部审计体系的构建问题：企业如何针对其面临的内外部环境选择适当的审计体系。因此,构建有效的符合D公司组织架构的内部审计体系已成当务之急。本文的研究依据企业内部治理和内部控制的基本原则和精神,以此为指引,首先是揭示D公司的现行内部审计体系存在的问题和不足,然后对此进行了深入的分析和根源剖析,根据分析和根源剖析的结果,并结合公司业务发展的实际情况,以内部治理和内部控制为基本前提,从防范舞弊为出发点,对审计机构设置、审计人员配置、防范舞弊的工作程序与方法、审计人员的绩效考核、审计结果的处理、“大监督”格局的设计等方面,重新构建适合企业健康发展的内部审计体系。
[Abstract]:With the deepening of economic globalization, the operating environment of enterprises in China is becoming more complex. As an important pillar of our national economy, the state owned enterprises not only affect its competitiveness and control, but also affect the economic and social development and social stability. The internal audit is a state-owned enterprise. The important content of governance is an important part of enterprise internal control, and it is also an effective mechanism and management tool for enterprises to improve management level and prevent risks.
D company is a wholly owned subsidiary of A state-owned enterprise group. It has an independent legal person qualification, and it shoulders the professional mission of looking for gas by A group..D company is in the rising cycle of development. The enterprise scale is expanding rapidly, the investment is large, the industrial chain is long, especially the overseas business is developing rapidly, the control demand is increasing, and the potential risks are increasing. These urgently need audit work to give full play to prevention, discovery, control function, close attention to the weak links in production and management, early prediction of risk, accurate detection of problems, timely prevention and control, effective remedy for system and system defects, improvement of control level and anti risk ability. The traditional internal audit system and audit methods have been unable to meet the present situation. In this context, we must reexamine the construction of the internal audit system: how to select an appropriate audit system for the internal and external environment it faces. Therefore, it is urgent to build an effective internal audit system that is in line with the organization structure of the D company.
This study is based on the basic principles and spirit of internal governance and internal control of the enterprise. This is the guide. First, it reveals the problems and shortcomings of the existing internal audit system of D company. Then it analyzes the problems and analyses the root of the internal audit system, according to the results of analysis and root cause analysis, and combines the actual situation of the development of the company's business. Taking the internal control and internal control as the basic premise, from the prevention of fraud as the starting point, the audit institutions, the auditor configuration, the work procedures and methods to prevent the fraud, the performance assessment of the auditors, the treatment of the audit results, the design of the "big supervision" pattern, and so on, reestablish the internal audit suitable for the healthy development of the enterprise. System.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F239.45

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