公司内部审计系统柔性研究
发布时间：2018-12-13 07:21
【摘要】： 环境的剧烈变化对公司的经营管理产生着深远的影响,管理层在面对激烈竞争时提出了战略转换与调整、积极管理风险等对策,所有这些都需要有关主体提供更及时、相关和可靠的信息。在这种背景下,公司的内部审计部门被视为帮助改善治理、管理风险最合格的职能系统,对战略管理和各项决策行动进行监督,并评估实施效果。为更好发挥内部审计增加价值和改善公司运营的作用,公司内部审计部门需要大幅度提高应对环境变化的能力,亟需构建柔性的公司内部审计系统。 本文以柔性理论、系统理论、内部审计行为理论和权变理论等为基础,阐述了公司内部审计系统及其柔性;从分析公司内部审计系统柔性的主客体环境入手,提出了公司内部审计系统柔性动力的概念,并构建测度内部审计系统柔性动力的模型,用于解决“何种力量推动公司内部审计系统柔性的生成与运行”,“如何推动”,“推动程度多大”的问题,在此基础上揭示了公司内部审计系统柔性的生成机理和运行机制;建立了公司内部审计系统柔性的测度模型,并绘制出柔性的最佳区域图;文章的最后提出包括完善公司治理结构、实施内部审计战略环境分析、促进内部审计资源与能力的耦合、强化内审评价机制、创新内部审计模式、培育基于柔性的内部审计文化等在内的改善公司内部审计系统柔性的策略。
[Abstract]:The drastic changes in the environment have a profound impact on the management of the company. In the face of fierce competition, the management has put forward some countermeasures, such as strategic transformation and adjustment, active management of risks, all of which need to be provided more timely by the parties concerned. Relevant and reliable information. In this context, the company's internal audit department is seen as helping to improve governance, manage the most qualified functional system for risk management, monitor strategic management and decision-making actions, and assess the effectiveness of implementation. In order to give full play to the role of internal audit to add value and improve the operation of the company, the internal audit department of the company needs to greatly improve its ability to cope with the change of the environment, and it is urgent to construct a flexible internal audit system. Based on the flexibility theory, system theory, internal audit behavior theory and contingency theory, this paper expounds the internal audit system and its flexibility. Based on the analysis of the subject and object environment of internal audit system flexibility, this paper puts forward the concept of flexible power of internal audit system, and constructs a model to measure the flexible power of internal audit system. It is used to solve the problems of "what forces promote the generation and operation of the flexibility of the internal audit system", "how to push" and "how much to push". On this basis, it reveals the formation mechanism and operation mechanism of the flexibility of the internal audit system of the company. The measurement model of the flexibility of the internal audit system is established, and the best regional map of the flexibility is drawn. At the end of the paper, the author puts forward the following suggestions: perfecting the corporate governance structure, implementing the strategic environment analysis of internal audit, promoting the coupling of internal audit resources and capabilities, strengthening the internal audit evaluation mechanism, and innovating the internal audit mode. Cultivate flexible internal audit culture and other strategies to improve the flexibility of internal audit system.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F276.6
本文编号：2376141
[Abstract]:The drastic changes in the environment have a profound impact on the management of the company. In the face of fierce competition, the management has put forward some countermeasures, such as strategic transformation and adjustment, active management of risks, all of which need to be provided more timely by the parties concerned. Relevant and reliable information. In this context, the company's internal audit department is seen as helping to improve governance, manage the most qualified functional system for risk management, monitor strategic management and decision-making actions, and assess the effectiveness of implementation. In order to give full play to the role of internal audit to add value and improve the operation of the company, the internal audit department of the company needs to greatly improve its ability to cope with the change of the environment, and it is urgent to construct a flexible internal audit system. Based on the flexibility theory, system theory, internal audit behavior theory and contingency theory, this paper expounds the internal audit system and its flexibility. Based on the analysis of the subject and object environment of internal audit system flexibility, this paper puts forward the concept of flexible power of internal audit system, and constructs a model to measure the flexible power of internal audit system. It is used to solve the problems of "what forces promote the generation and operation of the flexibility of the internal audit system", "how to push" and "how much to push". On this basis, it reveals the formation mechanism and operation mechanism of the flexibility of the internal audit system of the company. The measurement model of the flexibility of the internal audit system is established, and the best regional map of the flexibility is drawn. At the end of the paper, the author puts forward the following suggestions: perfecting the corporate governance structure, implementing the strategic environment analysis of internal audit, promoting the coupling of internal audit resources and capabilities, strengthening the internal audit evaluation mechanism, and innovating the internal audit mode. Cultivate flexible internal audit culture and other strategies to improve the flexibility of internal audit system.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45;F276.6
【引证文献】
相关硕士学位论文 前2条
1 林晓苹;基于免疫系统视角对内部审计功能及实现途径的重构[D];浙江工商大学;2011年
2 张艳;公司内部审计系统刚柔耦合生成机理研究[D];长沙理工大学;2012年
，本文编号：2376141
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