JST公司内部审计：现存问题、潜在挑战与改进措施
发布时间：2018-08-17 18:12
【摘要】： JST公司是一家较大规模的区域性通信营运公司,2002年在海外上市,上市以来,公司坚持“全面创新、求真务实、以人为本、共创价值”的核心价值观,树立了全新的经营和管理理念。面对激烈的市场竞争,公司积极推进由单纯的通信业务提供商向综合信息服务提供商的企业转型,努力实施精确化管理和企业资源的优化配置,目前已建成了覆盖全省、技术先进、安全高效的公众通信网络,提供日趋丰富的通信业务,基本满足了社会各界不同层次的通信消费需求。 公司的内部审计工作在企业的业务发展和精确化管理过程中也发挥了积极的作用,目前开展的财务审计、工程审计、经济责任审计、审计调查等工作在加强企业管理、提高经济效益等方面都发挥了重要的作用,内审的成效得到了管理层的认可。但随着企业管理体制和机制的不断调整,内部审计潜在的问题日益显现,内审的定位不清晰、审计面较窄、审计力量不足、领导认识不够等问题影响了内审作用的进一步发挥。随着公司流程重组、集中管理、企业信息化等工作的推进,内审工作又面临着许多新的挑战。 本文从内部审计基本理论出发结合JST公司的实际,对公司内部审计工作的现状、存在问题、面临的挑战进行了分析,同时结合国际内部审计发展的趋势提出了重新定位、资源整合、拓宽内容、手段创新、提高素质等一系列改进内部审计工作的思路和措施,以期对JST公司内部审计的未来发展进而对JST公司整体未来发展有所帮助。同时也希望通过对JST公司内部审计工作的的研究对同类企业内部审计工作的开展有所帮助。 论文共分四章,第一章介绍了JST公司内审的基本情况;第二章提出了公司内部审计存在的问题;第三章分析了内部审计在新形势下面临的挑战;第四章提出了改进公司内部审计工作的思路和措施。文章的结论是JST公司要解决内部审计面临的问题和挑战更好地发挥内审的作用,必须重新定位内部审计的地位、整合审计资源、拓宽审计内容、健全审计规章、创新审计手段、提高审计队伍素质、营造和谐的内审环境。
[Abstract]:JST is a large regional communications company, listed overseas in 2002, the company adhere to the "comprehensive innovation, pragmatic, people-oriented, create value" core values, Has established the brand-new management and the management idea. In the face of fierce market competition, the company has actively promoted the transformation from a simple communications service provider to an integrated information service provider, and has worked hard to implement accurate management and optimize the allocation of enterprise resources. At present, the company has completed a comprehensive coverage of the province. Advanced technology, safe and efficient public communication network, providing increasingly rich communication services, basically meet the needs of different levels of communication consumption. The internal audit work of the company has also played an active role in the business development and accurate management of the enterprise. At present, the financial audit, the engineering audit, the economic responsibility audit, the audit investigation and so on are developing to strengthen the enterprise management. Improving economic efficiency and other aspects have played an important role, the effectiveness of internal audit has been recognized by the management. However, with the continuous adjustment of the enterprise management system and mechanism, the potential problems of internal audit appear day by day, the positioning of internal audit is not clear, the audit surface is narrow, the audit strength is insufficient, and the leaders' understanding is not enough, which has affected the further exertion of internal audit function. With the advancement of company process reengineering, centralized management and enterprise informatization, internal audit is facing many new challenges. Based on the basic theory of internal audit and the reality of JST Company, this paper analyzes the present situation, existing problems and challenges of the internal audit work of the company. At the same time, combined with the trend of the development of international internal audit, it puts forward a new position. A series of ideas and measures to improve the internal audit work, such as resource integration, broadening the content, innovating the means and improving the quality, are expected to be helpful to the future development of the internal audit of JST Company and to the overall future development of the JST Company. At the same time, it also hopes that the research on internal audit of JST company will be helpful to the development of the internal audit work of similar enterprises. The thesis is divided into four chapters: the first chapter introduces the basic situation of internal audit in JST Company; the second chapter puts forward the problems existing in the internal audit of the company; the third chapter analyzes the challenges faced by the internal audit in the new situation. The fourth chapter puts forward the ideas and measures to improve the internal audit work of the company. The conclusion of this paper is that in order to solve the problems and challenges faced by internal audit, JST must reposition the position of internal audit, integrate audit resources, widen audit contents, perfect audit rules and regulations, and innovate audit means. Improve the quality of the audit team and create a harmonious internal audit environment.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45
[Abstract]:JST is a large regional communications company, listed overseas in 2002, the company adhere to the "comprehensive innovation, pragmatic, people-oriented, create value" core values, Has established the brand-new management and the management idea. In the face of fierce market competition, the company has actively promoted the transformation from a simple communications service provider to an integrated information service provider, and has worked hard to implement accurate management and optimize the allocation of enterprise resources. At present, the company has completed a comprehensive coverage of the province. Advanced technology, safe and efficient public communication network, providing increasingly rich communication services, basically meet the needs of different levels of communication consumption. The internal audit work of the company has also played an active role in the business development and accurate management of the enterprise. At present, the financial audit, the engineering audit, the economic responsibility audit, the audit investigation and so on are developing to strengthen the enterprise management. Improving economic efficiency and other aspects have played an important role, the effectiveness of internal audit has been recognized by the management. However, with the continuous adjustment of the enterprise management system and mechanism, the potential problems of internal audit appear day by day, the positioning of internal audit is not clear, the audit surface is narrow, the audit strength is insufficient, and the leaders' understanding is not enough, which has affected the further exertion of internal audit function. With the advancement of company process reengineering, centralized management and enterprise informatization, internal audit is facing many new challenges. Based on the basic theory of internal audit and the reality of JST Company, this paper analyzes the present situation, existing problems and challenges of the internal audit work of the company. At the same time, combined with the trend of the development of international internal audit, it puts forward a new position. A series of ideas and measures to improve the internal audit work, such as resource integration, broadening the content, innovating the means and improving the quality, are expected to be helpful to the future development of the internal audit of JST Company and to the overall future development of the JST Company. At the same time, it also hopes that the research on internal audit of JST company will be helpful to the development of the internal audit work of similar enterprises. The thesis is divided into four chapters: the first chapter introduces the basic situation of internal audit in JST Company; the second chapter puts forward the problems existing in the internal audit of the company; the third chapter analyzes the challenges faced by the internal audit in the new situation. The fourth chapter puts forward the ideas and measures to improve the internal audit work of the company. The conclusion of this paper is that in order to solve the problems and challenges faced by internal audit, JST must reposition the position of internal audit, integrate audit resources, widen audit contents, perfect audit rules and regulations, and innovate audit means. Improve the quality of the audit team and create a harmonious internal audit environment.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45
【共引文献】
相关期刊论文 前9条
1 乔瑞红;;内部审计参与风险管理研究[J];财会通讯(学术版);2006年08期
2 王金凤;;现代风险导向审计下风险评估的SWOT分析法[J];财会月刊;2006年27期
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4 钟文芳;刘双菱;张t熈，
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