HK发展集团增值型内部审计体系优化研究

发布时间：2018-08-20 20:00

【摘要】：随着国内外经济发展的需要,企业面临的经营风险越来越大,企业发展的市场环境、资源环境等都不断在变化,这些都要求企业建立一套比较完善的内在公司治理机制。内部审计是保障这一机制正常运行的一个手段,在我国企业发展中内部审计一直没有被重视,内部审计人员数量不断的缩简,在现代企业管理中,内部审计必须要改变。HK发展集团公司必须意识到内部审计在公司内部控制及风险管理中的作用,强化内部审计的创新管理,以内部控制及风险管理为导向,加强企业经营与管理能力,通过内部审计增值性作用的发挥,进一步全面推行和实现企业集团的转型升级。HK发展集团正处于调整结构,纵深发展的重要节点,探索优化合适自身发展的增值型内部审计体系尤为重要。本文从内部审计增值性角度出发,在内部审计的相关概念及受托责任理论、价值链理论的基础上,基于HK发展集团的战略目标,结合公司业务经营及内部审计工作开展情况,从平衡计分卡对公司的内部审计的增值性进行研究,构建HK发展集团内部审计增值性评价体系,并利用层次分析法得出评价指标的权重,最后得出HK发展集团公司的内部审计增值性等级评价。研究表明,目前HK发展集团内部审计增值性处于中等状态,根据对HK发展集团公司高层管理者的调研及平衡计分卡的评价结果,分析得出HK发展集团公司在内部审计内部控制、风险管理及内部审计基础能力方面增值性差。总结出目前HK发展集团增值型内部审计体系在内部控制、风险管理、内部基础建设三方面存在的问题并查找其原因,为对策建议的提出奠定基础。在本文的最后,为更好地实现内部审计增值性价值,对HK集团公司的增值型内部审计体系优化提出了针对性的改进建议。
[Abstract]:With the development of economy at home and abroad, enterprises are facing more and more risks, and the market environment, resource environment and so on are constantly changing, all of which require enterprises to establish a set of relatively perfect internal corporate governance mechanism. Internal audit is a means to ensure the normal operation of this mechanism. In the development of enterprises in our country, internal audit has not been attached importance to, the number of internal auditors has been reduced, in the modern enterprise management, Internal audit must change. HK Development Group Company must be aware of the role of internal audit in the internal control and risk management of the company, strengthen the innovative management of internal audit, and take internal control and risk management as the orientation. To strengthen the management and management ability of enterprises, and to further promote and realize the transformation and upgrading of enterprise groups by giving full play to the value-added role of internal audit. HK Development Group is at an important node in adjusting the structure and developing in depth. It is particularly important to explore and optimize the value-added internal audit system which is suitable for self-development. Based on the concept of internal audit, the theory of fiduciary responsibility and the theory of value chain, based on the strategic goal of HK Development Group, this paper combines the business operation and internal audit of the company. This paper studies the value-added of internal audit of HK Development Group from balanced Scorecard, constructs the evaluation system of internal audit value added of HK Development Group, and obtains the weight of evaluation index by AHP. Finally, the HK Development Group Corporation's internal audit value-added rating evaluation. The study shows that the internal audit value-added of HK Development Group is in a medium state at present. According to the investigation of the top management of HK Development Group Company and the evaluation result of the balanced scorecard, the internal audit internal control of HK Development Group Company is obtained. Poor value-added in risk management and basic internal audit capabilities. This paper summarizes the problems existing in the internal audit system of HK Development Group in three aspects: internal control, risk management and internal infrastructure construction, and finds out the reasons, which lays the foundation for putting forward the countermeasures and suggestions. At the end of this paper, in order to realize the value-added value of internal audit, some suggestions are put forward to optimize the value-added internal audit system of HK Group.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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