河南网通内部审计管理体系分析
发布时间：2018-08-10 22:41
【摘要】： 随着我国改革开放的不断深入,经济体制已由计划经济转变为市场经济。市场竞争越来越激烈,加强内部经营管理已成为企业强烈的内在要求。内部审计作为企业自我约束机制的一个重要组成部分,其作用越来越明显,内部审计地位不断得以提高,审计的服务职能不断被强化,经营管理成为内部审计的主要领域,且更加关注企业的内部风险,运用风险管理方法和控制措施,对风险管理过程的充分性的有效性进行检查和评价,提出改进意见,为管理层提供帮助。 本文以国际内部审计的最新定义为切入点,通过对国际及国内内部审计准则的探讨分析,深入研究了河南网通内部审计现状和存在的问题,并结合通信行业的特点和内部审计的特征提出了进一步改善河南网通内部审计管理体系的对策,以促进河南网通内部审计工作进一步深化。
[Abstract]:With the deepening of China's reform and opening up, the economic system has changed from a planned economy to a market economy. Market competition is becoming more and more fierce, and strengthening internal management has become a strong internal requirement of enterprises. With the continuous improvement of audit service functions, management has become the main area of internal audit, and more attention has been paid to the internal risks of enterprises, the use of risk management methods and control measures to check and evaluate the adequacy and effectiveness of the risk management process, and put forward suggestions for improvement to help the management.
This paper takes the latest definition of international internal audit as the breakthrough point, through the discussion and analysis of international and domestic internal audit standards, deeply studies the present situation and existing problems of internal audit of Henan Netcom, and puts forward some suggestions for further improving the internal audit management system of Henan Netcom according to the characteristics of the communication industry and internal audit. The strategy is to further deepen the internal audit work of Henan Netcom.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F626
本文编号：2176438
[Abstract]:With the deepening of China's reform and opening up, the economic system has changed from a planned economy to a market economy. Market competition is becoming more and more fierce, and strengthening internal management has become a strong internal requirement of enterprises. With the continuous improvement of audit service functions, management has become the main area of internal audit, and more attention has been paid to the internal risks of enterprises, the use of risk management methods and control measures to check and evaluate the adequacy and effectiveness of the risk management process, and put forward suggestions for improvement to help the management.
This paper takes the latest definition of international internal audit as the breakthrough point, through the discussion and analysis of international and domestic internal audit standards, deeply studies the present situation and existing problems of internal audit of Henan Netcom, and puts forward some suggestions for further improving the internal audit management system of Henan Netcom according to the characteristics of the communication industry and internal audit. The strategy is to further deepen the internal audit work of Henan Netcom.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F626
【引证文献】
相关硕士学位论文 前1条
1 陈伟坤;敏实集团内部审计问题研究[D];吉林大学;2012年
，本文编号：2176438
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