连续审计在百胜餐饮集团的应用研究
发布时间：2018-11-16 17:17
【摘要】： 在经济全球化时代,快速变化的商业环境要求内部审计师更加及时和连续地对正在运行的控制的有效性和风险程度做出保证。为了应对管理层对更快速更高效内部审计工作的要求,就需要加快内部审计循环,这使得连续审计及其内涵下的“技术驱动型审计方法”得到关注并开始在实践中运用。 本文首先简要的介绍了在新的企业经营环境背景下,连续审计技术出现的必然趋势,然后围绕连续审计这一主题,阐述了国际在连续审计领域的理论研究和它的概念、特征和作用,以及实施连续审计的技术途径和实现模型,并对连续审计所应用的领域,即连续控制评估和连续风险评估进行了分析和探讨。 针对百胜餐饮集团的核算特点和内部审计现状,提出了建立连续审计监控流程,并论述了建立该项监控的可行性和必要性,同时,为该项目设计了总体目标和总体逻辑结构以及实施的具体步骤,并对于连续审计未来在百胜的实施给出了具体思路并提出了实施建议。
[Abstract]:In the era of economic globalization, the rapidly changing business environment requires internal auditors to guarantee the effectiveness and risk of the running controls in a more timely and continuous manner. In order to meet the requirements of management for more rapid and efficient internal audit, it is necessary to speed up the internal audit cycle, which makes continuous audit and its connotation of "technology-driven audit method" get attention and begin to be applied in practice. This paper first briefly introduces the inevitable trend of continuous audit technology under the new business environment, then around the theme of continuous audit, expounds the theoretical research and its concept in the field of continuous audit. The characteristics and functions, as well as the technical approach and implementation model of continuous audit, are analyzed and discussed. The application fields of continuous audit, namely, continuous control assessment and continuous risk assessment, are analyzed and discussed. In view of the accounting characteristics of Yum Food and Beverage Group and the present situation of internal audit, this paper puts forward the establishment of continuous audit monitoring process, and discusses the feasibility and necessity of establishing this monitoring, at the same time, This paper designs the overall goal, the overall logical structure and the concrete steps of the implementation for the project, and gives the concrete ideas and suggestions for the future implementation of the continuous audit in Yum.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F719
本文编号：2336129
[Abstract]:In the era of economic globalization, the rapidly changing business environment requires internal auditors to guarantee the effectiveness and risk of the running controls in a more timely and continuous manner. In order to meet the requirements of management for more rapid and efficient internal audit, it is necessary to speed up the internal audit cycle, which makes continuous audit and its connotation of "technology-driven audit method" get attention and begin to be applied in practice. This paper first briefly introduces the inevitable trend of continuous audit technology under the new business environment, then around the theme of continuous audit, expounds the theoretical research and its concept in the field of continuous audit. The characteristics and functions, as well as the technical approach and implementation model of continuous audit, are analyzed and discussed. The application fields of continuous audit, namely, continuous control assessment and continuous risk assessment, are analyzed and discussed. In view of the accounting characteristics of Yum Food and Beverage Group and the present situation of internal audit, this paper puts forward the establishment of continuous audit monitoring process, and discusses the feasibility and necessity of establishing this monitoring, at the same time, This paper designs the overall goal, the overall logical structure and the concrete steps of the implementation for the project, and gives the concrete ideas and suggestions for the future implementation of the continuous audit in Yum.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F719
【引证文献】
相关硕士学位论文 前2条
1 张泽枫;XBRL环境下连续审计在集团公司内部的应用研究[D];北方工业大学;2011年
2 于晓静;基于内部审计的持续审计理论与应用研究[D];山东财经大学;2012年
，本文编号：2336129
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