GL集团内部审计问题研究
发布时间：2018-08-31 07:44
【摘要】：21世纪是全球政治经济迅速发展的时期,而在此期间国内外许多企业爆出了财务丑闻,这些财务舞弊案件多数与企业内部审计体系未健全相关。例如,2002年,美国世通公司将扩建电信系统工程应予费用化的资金作为资本化处理,虚增利润38亿美元,严重损害了资本市场秩序。而这一重大丑闻是在公司实施内部审计过程中发现的。2004年,中航油新加坡公司投机性石油衍生品交易亏损5.54亿美元,最终申请破产保护,对我国海外上市公司形象造成了很大破坏。这一事件的起因是公司期货交易决策无视制度规定,公司内审监督形同虚设。2013年,红宝丽公司发现金额6896万元的假汇票,对公司半年报业绩产生了严重不利影响。该事件反映了公司内审监控松弛,票据业务缺乏核实真伪环节。内部审计是公司规避经营风险的重要防线,其查错防弊和监督评价职能不仅可以实现对公司的全面监控,而且可以为企业经营管理提供建议。另外,内部审计可以强化内部控制制度执行力度,提高企业管理水平。但是,现阶段我国内部审计作用发挥情况不容乐观,理论和实际角度都存在诸多不足之处,需要我们进一步研究与探索。现代公司管理体系中,内部审计理论的意义越来越突出。公司治理理论中明确规定内部审计应在公司全范围内实施独立且广泛的监督,以达到完善公司治理结构的目的。内部控制也要求内审成为实现内控目标的有力保障。而从实践角度来看,内部审计作为企业一项持续的经济监督活动,有利于保障企业经营活动遵守法律法规;内部审计制度中关于企业资产清查及职责分离的规定,有利于保障企业资产安全;内部审计人员对财务报表的审计在一定程度上比外部审计视角更深入,有利于保障企业财务报告真实公允;内部审计作为一种增值型审计体现了提高经营效率的理念;同时内部审计也通过监督职能促进企业发展战略的实现。GL集团是一家拥有近40家分支机构的国际化家电生产企业,凭借为客户提供质量过硬、技术先进、外观新颖产品的理念引领中国制造。GL集团的内部审计与公司的发展壮大同步推进,但在实际工作中也暴露了很多问题。本文分五部分,在阐述了内部审计相关理论的基础上介绍了 GL集团的基本情况以及集团内部审计现状,并结合国内外内部审计先进理论和经验对GL集团内部审计实践中存在的问题及问题的原因进行分析,从GL集团实际情况入手提出了具有针对性的建议。希望能通过本文的研究完善GL集团内部审计实践,并促进国内企业从长远角度考虑健全公司内部审计制度,推动企业长足发展。
[Abstract]:The 21st century is a period of rapid economic and political development in the world. During this period, financial scandals broke out in many enterprises at home and abroad. Most of these financial fraud cases are related to the imperfect internal audit system of enterprises. For example, in 2002, WorldCom capitalized the expenditure funds for the expansion of telecommunications systems engineering, thus increasing its profits. The scandal was discovered during the company's internal audit process. In 2004, China Aviation Oil Singapore Company lost $554 million in speculative oil derivatives trading, and eventually filed for bankruptcy protection, causing great damage to the image of overseas listed companies in China. In 2013, Red Polaroid discovered a false bill of exchange amounting to 68.96 million yuan, which had a serious negative impact on the company's semi-annual results. The incident reflects the relaxation of the company's internal audit monitoring and the lack of verification of the authenticity of the bills business. Internal audit is the company's evasion. In addition, internal audit can strengthen the implementation of internal control system and improve the management level of enterprises. However, at this stage, the role of internal audit is not allowed to play. Optimism, theoretical and practical point of view, there are many deficiencies, we need to further study and explore. In modern corporate management system, the significance of internal audit theory is more and more prominent. Corporate governance theory clearly stipulates that internal audit should be implemented in the company's entire scope of independent and extensive supervision, in order to achieve the improvement of corporate governance structure. The purpose of internal control also requires internal audit to be a powerful guarantee to achieve the goal of internal control. From the practical point of view, internal audit, as a sustained economic supervision activity, is conducive to ensuring that the business activities of enterprises comply with laws and regulations; the provisions of the internal audit system on enterprise assets inventory and separation of responsibilities, is conducive to safeguarding. Enterprise assets security; internal auditors'audit of financial statements is more in-depth than external audit perspective to a certain extent, which is conducive to ensuring the true and fair financial reports of enterprises; internal audit as a value-added audit reflects the concept of improving operational efficiency; internal audit also promotes enterprise development strategy through supervision function GL Group is an international household appliances manufacturer with nearly 40 branches. With the concept of providing customers with excellent quality, advanced technology and novel appearance products, GL Group's internal audit is advancing with the development of the company. However, many problems have been exposed in the actual work. This paper is divided into five parts. On the basis of explaining the related theories of internal audit, this paper introduces the basic situation of GL Group and the present situation of internal audit of GL Group. Combining with the advanced theory and experience of internal audit at home and abroad, this paper analyzes the problems and causes in the practice of internal audit of GL Group, and puts forward some pertinent suggestions from the actual situation of GL Group. Suggestions. Hope to improve the practice of internal audit of GL Group through this study, and promote domestic enterprises from a long-term perspective to improve the company's internal audit system, and promote the rapid development of enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
[Abstract]:The 21st century is a period of rapid economic and political development in the world. During this period, financial scandals broke out in many enterprises at home and abroad. Most of these financial fraud cases are related to the imperfect internal audit system of enterprises. For example, in 2002, WorldCom capitalized the expenditure funds for the expansion of telecommunications systems engineering, thus increasing its profits. The scandal was discovered during the company's internal audit process. In 2004, China Aviation Oil Singapore Company lost $554 million in speculative oil derivatives trading, and eventually filed for bankruptcy protection, causing great damage to the image of overseas listed companies in China. In 2013, Red Polaroid discovered a false bill of exchange amounting to 68.96 million yuan, which had a serious negative impact on the company's semi-annual results. The incident reflects the relaxation of the company's internal audit monitoring and the lack of verification of the authenticity of the bills business. Internal audit is the company's evasion. In addition, internal audit can strengthen the implementation of internal control system and improve the management level of enterprises. However, at this stage, the role of internal audit is not allowed to play. Optimism, theoretical and practical point of view, there are many deficiencies, we need to further study and explore. In modern corporate management system, the significance of internal audit theory is more and more prominent. Corporate governance theory clearly stipulates that internal audit should be implemented in the company's entire scope of independent and extensive supervision, in order to achieve the improvement of corporate governance structure. The purpose of internal control also requires internal audit to be a powerful guarantee to achieve the goal of internal control. From the practical point of view, internal audit, as a sustained economic supervision activity, is conducive to ensuring that the business activities of enterprises comply with laws and regulations; the provisions of the internal audit system on enterprise assets inventory and separation of responsibilities, is conducive to safeguarding. Enterprise assets security; internal auditors'audit of financial statements is more in-depth than external audit perspective to a certain extent, which is conducive to ensuring the true and fair financial reports of enterprises; internal audit as a value-added audit reflects the concept of improving operational efficiency; internal audit also promotes enterprise development strategy through supervision function GL Group is an international household appliances manufacturer with nearly 40 branches. With the concept of providing customers with excellent quality, advanced technology and novel appearance products, GL Group's internal audit is advancing with the development of the company. However, many problems have been exposed in the actual work. This paper is divided into five parts. On the basis of explaining the related theories of internal audit, this paper introduces the basic situation of GL Group and the present situation of internal audit of GL Group. Combining with the advanced theory and experience of internal audit at home and abroad, this paper analyzes the problems and causes in the practice of internal audit of GL Group, and puts forward some pertinent suggestions from the actual situation of GL Group. Suggestions. Hope to improve the practice of internal audit of GL Group through this study, and promote domestic enterprises from a long-term perspective to improve the company's internal audit system, and promote the rapid development of enterprises.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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