A集团公司增值型内部审计体系构建与应用研究

发布时间：2018-07-27 16:04

【摘要】：在进入新世纪之后,伴随经济全球化的不断发展以及改革开放进程的持续推进,市场环境已经变得越加复杂,各行业公司之间的竞争越来越激烈,与此同时不同层面的暴露出各行业各公司的经营风险、财务风险、战略风险等其他风险。为了稳定市场秩序,我国增值型内部审计体系也正朝着自愿性和强制性的道路上发展。增值型内部审计是为了有效的提升企业价值以及改进其组织环境的客观、独立咨询行为,以增加企业的软实力。已有的不少的文献针对于增值型内部审计进行研究,本文的主题是围绕上市企业A集团公司增值型内部审计的实务案例为研究对象,从理论知识与实践经验相结合,对A集团公司增值型内部审计体系现有运行和后续改进过程展开系统的描述和论证。因此,本文研究的主要目标是:(1)科学的去建立出一个增值型内部审计机制,以最少的投入达到最好的效果。(2)使得增值型内部体系融入企业日常管理,提升管理水平,实现其对企业管理的价值。(3)明确增值型内部审计的业务机制,增强内部审计部门自身的效率与效果。(4)处理增值型内部审计体系与企业其他管理体系之间的关系。(5)在合规的基础上,发挥增值型内部审计的职能作用,最大程度防范风险。案例的中发现存在的问题:(1)增值型的内部审计文化未体现,不利于宣传内审审计的增值作用。(2)增值型内部审计制度不健全,不利于审计效率效果的提升。(3)增值型内部审计机构不被管理重视,导致管理层不能直接获悉内部审计体系的价值增值作用以最少的投入达到最好的效果和最大程度防范风险。(4)现有的增值型业务开展不够深入,未达到明显的增值效应。(5)内部审计机构人员设置不合理,将对内部审计对企业组织价值的增值作用会有大打折扣。本文的研究结论主要是:对A公司现有的内部审计体系进行构建出切实合理的综合了文化、标准、服务、信息等增值型内部审计体系,最终为企业的发展进行保驾护航。
[Abstract]:After entering the new century, with the continuous development of economic globalization and the continuous progress of reform and opening up, the market environment has become more and more complex, and the competition among companies in various industries is becoming more and more intense. At the same time, different levels of exposure of various industries and companies operating risks, financial risks, strategic risks and other risks. In order to stabilize the market order, China's value-added internal audit system is developing on the road of voluntary and compulsory. Value-added internal audit is to effectively enhance the value of enterprises and improve their organizational environment of objective, independent consulting behavior, in order to increase the soft power of enterprises. There are a lot of literatures on value-added internal audit. The theme of this paper is to focus on the practical cases of value-added internal audit of A group company in listed enterprises, combining theoretical knowledge with practical experience. This paper systematically describes and demonstrates the current operation and subsequent improvement process of value-added internal audit system of Group A Company. Therefore, the main objectives of this paper are: (1) to establish a value-added internal audit mechanism scientifically, and to achieve the best results with the least input. (2) to integrate the value-added internal system into the daily management of the enterprise and improve the management level. Realize its value to enterprise management. (3) clarify the business mechanism of value-added internal audit, Enhance the efficiency and effect of internal audit department. (4) deal with the relationship between value-added internal audit system and other enterprise management system. (5) on the basis of compliance, play the function of value-added internal audit to prevent risks to the greatest extent. The problems found in the case are as follows: (1) the culture of value-added internal audit is not reflected, which is not conducive to publicizing the value-added role of internal audit. (2) the system of value-added internal audit is not perfect. (3) Value-added internal audit institutions are not taken seriously by management. As a result, management can not be directly informed of the value added role of the internal audit system with minimum input to achieve the best results and the greatest degree of risk prevention. (4) the existing value-added business is not deep enough, (5) the unreasonable setting of internal audit personnel will greatly reduce the value added effect of internal audit on enterprise organization value. The main conclusions of this paper are as follows: the existing internal audit system of company A should be integrated with culture, standards, service, information and other value-added internal audit systems, and finally protect the development of the enterprise.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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