企业集团内部审计理论创新与实务分析

发布时间：2018-08-26 08:29

【摘要】： 无论是在西方发达国家还是在我国,都存在一个亟待解决的问题:如何保证企业健康发展、合规经营、基业常青,最大限度的为股东、员工等各种利益相关者和社会创造价值,促进个人、企业、社会、自然和谐发展。在一系列财务报表舞弊、风险管理失控事件之后,许多专家学者和业内人士认识开始反思企业治理和内部审计等问题。内部审计师开始由幕后走向前台。内部审计作为现代企业制度的一个组成部分,是企业集团加强管理、提高效益、防范风险的重要手段。我国内部审计正处于从以财务收支审计为主的审计模式向以内部控制和风险管理为主的审计模式转变时期,虽然已经显示出勃勃生机,在规范企业经营管理、促进企业健康发展方面做出了巨大贡献,但是,现阶段,我国企业集团内部审计仍然存在诸多不完善、不适应新形势发展之处。研究内部审计,特别是大型企业集团内部审计参与集团管控和风险管理问题,已成为现实需要。本文从内部审计理论与实务创新角度来探讨企业集团的内部审计及其对企业集团管控的影响问题,共分为四部分: 第一部分为第一章到第三章,主要阐述了企业集团内部审计的一些基本概念,企业集团内部审计产生的原因,企业集团内部审计的法理依据,内部审计在促进企业集团价值增值方面的作用,以及我国企业集团内部审计发展历程与现状,指出我国企业集团内部审计存在的问题,由此得出内部审计对于我国企业集团的重要性,基于其现状,说明我国企业集团有必要不断完善、创新内部审计工作。第二部分为第四章,首先阐述了战略审计和风险导向审计的价值作用,指出了传统的战略审计和风险导向审计存在问题,提出了如何创新战略审计和风险导向审计,进而提出了企业集团战略——风险导向审计。重点阐述了战略—风险导向审计的基本概念和重大意义,并以J企业集团为案例,阐述了战略——风险导向审计的主要内容。对战略规划计划、审计流程、审计作业三大部分内容进行了详细的说明。第三部分为第五章,通过阐述企业集团不同的管控模式的特点,说明集团如何选择适合自己的管控模式,进一步说明企业集团如何匹配内部审计组织模式,如何进行内部审计管理创新。第四部分为第六章,通过讲述审计信息化的必要性和我国企业集团审计信息化存在的问题,阐述如何通过审计信息化建设来加强企业集团战略——风险导向审计创新。
[Abstract]:Whether in the western developed countries or in our country, there is a problem to be solved: how to ensure the healthy development of the enterprise, the compliance management, the evergreen of the basic industry, and to maximize the value for the shareholders, employees and other stakeholders and the society. To promote the harmonious development of individuals, enterprises, society and nature. After a series of financial statement fraud, risk management out of control events, many experts and professionals began to reflect on corporate governance and internal audit and other issues. The internal auditor began to move from behind the scenes to the foreground. As an integral part of modern enterprise system, internal audit is an important means for enterprise groups to strengthen management, improve efficiency and prevent risks. China's internal audit is in a period of transition from an audit model based on financial revenue and expenditure audit to an audit mode based on internal control and risk management. Although it has shown great vitality, it is standardizing the management of enterprises. Great contributions have been made in promoting the healthy development of enterprises. However, at present, there are still many imperfections in the internal audit of enterprise groups in our country, which can not adapt to the development of the new situation. It is necessary to study internal audit, especially large enterprise group internal audit, to participate in group management and risk management. From the angle of innovation of internal audit theory and practice, this paper discusses the internal audit of enterprise group and its influence on the management and control of enterprise group. It is divided into four parts: the first part is the first chapter to the third chapter. This paper mainly expounds some basic concepts of enterprise group internal audit, the causes of enterprise group internal audit, the legal basis of enterprise group internal audit, and the role of internal audit in promoting enterprise group value added. As well as the development course and present situation of internal audit of enterprise group in our country, the problems existing in internal audit of enterprise group in our country are pointed out, and the importance of internal audit to enterprise group of our country is obtained based on its present situation. It is necessary for Chinese enterprise groups to improve and innovate the internal audit work. The second part is the fourth chapter. Firstly, it expounds the value function of strategic audit and risk-oriented audit, points out the existing problems of traditional strategic audit and risk-oriented audit, and puts forward how to innovate strategic audit and risk-oriented audit. Then put forward enterprise group strategy-risk-oriented audit. The basic concept and significance of strategic-risk-oriented audit are expounded in detail. Taking J enterprise group as an example, the main contents of strategy-risk-oriented audit are expounded. The strategic planning plan, audit process and audit operation are described in detail. The third part is the fifth chapter, by expounding the characteristics of different management and control modes of enterprise group, it explains how the group chooses its own control mode, and further explains how the enterprise group matches the internal audit organization mode. How to carry on the innovation of internal audit management. The fourth part is the sixth chapter, through narrate the necessity of audit informatization and the problems existing in the enterprise group audit informatization in our country, expound how to strengthen the innovation of enterprise group strategy-risk-based audit through the construction of audit informatization.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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