DJTY公司内部审计案例研究
发布时间：2018-07-24 11:08
【摘要】：随着资本市场国际化日趋成熟、经济全球化引领企业未来的发展,公司经营所处的外部环境更是变化莫测,国内大型制造业公司若要在国内、国际市场上立于不败之地,除了有能力生产出质量过硬的优秀产品,还需公司具备科学的经营治理模式。在公司不断完善治理结构的过程中,内部审计是组织管理的一种手段,更是公司治理的基石。从风险控制方面来看,内部审计部门是企业风险管理的第三道防线。完善企业的内部控制制度、有效控制经营成本、增强日常业务的执行能力、提高经营决策的正确率,以及规避大型制造业企业面对的各种经营风险,成为制造业企业发展的重点目标。内部审计工作为帮助公司实现这一目标功不可没,它是现代企业制度的重要组成部分,可以由内而外的提升公司自身的竞争力。本文以一家大型冷冻机制造企业作为研究对象,对其不断发展的内部审计实践工作进行深入研究,对该公司内部审计现实状况与存在的问题展开分析,最终结合实际情况提出建议。首先是对DJTY公司进行简要介绍,主要内容包括:公司的主营业务,以及公司的经营情况,行业状况,以及DJTY公司内部审计机构设置情况和业务流程。通过对DJTY公司的简要了解,展开对案例事件的分析。其次是本文对DJTY公司内部审计的现状,通过案例的形式进行详细描述,为下文对本公司存在的问题作为铺垫。特别是对内审工作人员工作的方式以及与各部门的配合情况,可以看出该公司的内部控制存在缺陷,并且发现该公司内部审计信息化程度不高,直接影响到内部审计的质量和效果。最后结合理论依据和案例描述,着重分析了 DJTY公司内部审计的现状、该部门在公司中的地位、内部审计信息化系统建设、规范内部控制关键流程这几个方面,从而提出具有建设性的意见,让DJTY公司的审计内控部为公司创造更大的价值,并将内审部门逐步实现风险咨询职能打下了坚实的基础。通过此案例分析,希望能为大型制造业企业顺利发展内部审计工作提供参考。特别是将内部审计部门的工作重点从财务审计、内部控制审计,向风险管理审计为主要目标的方向转变,让处在类似状况的公司做好充分的准备,进而提升内部审计增加服务价值。
[Abstract]:As the capital market becomes more and more mature, economic globalization leads the development of enterprises in the future, the external environment in which the company operates is even more unpredictable. If domestic large manufacturing companies want to be in an invincible position in the domestic and international markets, In addition to the ability to produce excellent quality products, the company also needs a scientific management model. In the process of improving the corporate governance structure, internal audit is a means of organization management and the cornerstone of corporate governance. From the aspect of risk control, internal audit department is the third line of defense of enterprise risk management. Improve the internal control system of the enterprise, effectively control the operating cost, enhance the executive ability of daily business, improve the correct rate of management decision, and avoid all kinds of management risks faced by large manufacturing enterprises. Become the key target of manufacturing enterprise development. In order to help the company achieve this goal, internal audit is an important part of the modern enterprise system, which can enhance the competitiveness of the company from inside to outside. This paper takes a large refrigerator manufacturing enterprise as the research object, carries on the thorough research to its unceasing development internal audit practice work, carries on the analysis to this company internal audit reality situation and the existence question. Finally, some suggestions are put forward according to the actual situation. The first part is a brief introduction to DJTY Company, including the main business of the company, as well as the company's operating situation, industry situation, as well as the setting up of the internal audit organization and business process of the DJTY Company. Through the brief understanding of DJTY Company, the case analysis is carried out. Secondly, this paper describes the current situation of DJTY's internal audit in detail through the form of a case, which lays the groundwork for the following problems of the company. In particular, the way the internal audit staff works and the cooperation with various departments can be seen that the internal control of the company is flawed, and that the degree of informatization of the internal audit of the company is not high. Directly affect the quality and effect of internal audit. Finally, based on the theoretical basis and case description, the paper analyzes the current situation of internal audit in DJTY company, the position of the department in the company, the construction of internal audit information system, and standardizing the key flow of internal control. Therefore, constructive suggestions are put forward to make the audit internal control department of DJTY create greater value for the company and lay a solid foundation for the internal audit department to gradually realize the risk consulting function. Through this case study, we hope to provide reference for the successful development of internal audit in large manufacturing enterprises. In particular, the focus of internal audit departments should be shifted from financial audit, internal control audit to risk management audit, so that companies in similar situations can be fully prepared. Then enhance the internal audit to increase the service value.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2141184
[Abstract]:As the capital market becomes more and more mature, economic globalization leads the development of enterprises in the future, the external environment in which the company operates is even more unpredictable. If domestic large manufacturing companies want to be in an invincible position in the domestic and international markets, In addition to the ability to produce excellent quality products, the company also needs a scientific management model. In the process of improving the corporate governance structure, internal audit is a means of organization management and the cornerstone of corporate governance. From the aspect of risk control, internal audit department is the third line of defense of enterprise risk management. Improve the internal control system of the enterprise, effectively control the operating cost, enhance the executive ability of daily business, improve the correct rate of management decision, and avoid all kinds of management risks faced by large manufacturing enterprises. Become the key target of manufacturing enterprise development. In order to help the company achieve this goal, internal audit is an important part of the modern enterprise system, which can enhance the competitiveness of the company from inside to outside. This paper takes a large refrigerator manufacturing enterprise as the research object, carries on the thorough research to its unceasing development internal audit practice work, carries on the analysis to this company internal audit reality situation and the existence question. Finally, some suggestions are put forward according to the actual situation. The first part is a brief introduction to DJTY Company, including the main business of the company, as well as the company's operating situation, industry situation, as well as the setting up of the internal audit organization and business process of the DJTY Company. Through the brief understanding of DJTY Company, the case analysis is carried out. Secondly, this paper describes the current situation of DJTY's internal audit in detail through the form of a case, which lays the groundwork for the following problems of the company. In particular, the way the internal audit staff works and the cooperation with various departments can be seen that the internal control of the company is flawed, and that the degree of informatization of the internal audit of the company is not high. Directly affect the quality and effect of internal audit. Finally, based on the theoretical basis and case description, the paper analyzes the current situation of internal audit in DJTY company, the position of the department in the company, the construction of internal audit information system, and standardizing the key flow of internal control. Therefore, constructive suggestions are put forward to make the audit internal control department of DJTY create greater value for the company and lay a solid foundation for the internal audit department to gradually realize the risk consulting function. Through this case study, we hope to provide reference for the successful development of internal audit in large manufacturing enterprises. In particular, the focus of internal audit departments should be shifted from financial audit, internal control audit to risk management audit, so that companies in similar situations can be fully prepared. Then enhance the internal audit to increase the service value.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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