电信运营商DL公司内部审计问题研究
发布时间：2019-03-08 11:13
【摘要】：伴随着社会的发展,经济业务的愈加复杂,一项业务不仅仅涉及本期的指标,对企业之后的战略的制定,公司的发展都能产生影响。现今的内部审计已经超越了会计及财务领域,深入到企业所有部门和企业整个业务活动。相应的审计方法也从单一的现场查账到以风险为导向的的综合审计转变:制定以风险为导向的审计计划、开展以风险为导向的审计活动。而面对社会大数据的发展,内部审计又面临着新技术、新思维、数据处理和商业模式的挑战,因此审计方法需要不断改进,以适应时代的需求。中国的内部审计是有自身政治背景的特殊性:内审的发展是由政府工作为推手,存在很多政治色彩。因此在我国,大型国企的内审往往在建设与发展的水平上都是处于领先的。并且中国是一个通信大国,中国的电信行业是由国有企业垄断的,面对如此庞大的数据处理、管理和分析,良好的内部审计程序的制定、人员的培训、方案的落实、问题的整改都对企业管理有着举足轻重的作用。因此此篇论文以电信运营商DL公司的内部审计作为研究点。本文通过文献检索法提出研究的背景及意义,再通过规范分析法奠定本文的理论基础。接着通过案例分析法:结合作者在DL公司做审计实习生的经历,以实际案例为依托进行研究,对DL公司审计业务流程做了具体阐述。再根据通过现行的审计方法不能达到内部审计所期望的结果,从而产生审计风险的角度找出DL公司内部审计存在的问题,并结合所学习的内审知识提出相应的改进意见。根据本文的研究我们可以说,DL公司的内部审计是以风险为导向的,通过审计程序获取审计证据,从而实现全面分析—重点审计—得出结论的审计思路。但根据其内部审计流程的分析,可以发现现阶段DL公司内部审计存在审计内容宽泛、审计方法缺乏新意、审计报告不到位、整改方案难落实的问题。针对问题结合案例做进一步的分析总结出,由于DL公司的内部审计是需要面对海量的数据,并且在工作中又要涉及大量的人为判断,可是内审人员的素质并不能达到内审的要求,审计方法又缺乏创新性,从而产生上述内审的困难。接着文章针对以上问题,通过对研究内部审计理论、咨询相关人员、参与内部审计过程提出了3个建议:(1)学会利用在线审计系统,突出审计重点、加强审计计划工作,保证审计范围的覆盖面、提高内部审计报告的质量、促进审计资源质量的提高,这样才能优化内部审计流程,规避内部审计风险;(2)加强对整改效果持续跟踪和检查,发挥内部审计监督对管理的作用。(3)完善内部审计质量控制管理,保证审计工作质量,促进审计人员提出有针对性、可操作性的审计建议。(4)打造适应“互联网+”时代的个性化、智能化、大数据化的内部审计新模式,建立在线云审计平台。
[Abstract]:With the development of society and the increasing complexity of economic business, a business not only involves the current period of indicators, but also has an impact on the formulation of the strategy and the development of the company after the enterprise. Today's internal audit has gone beyond the accounting and financial fields to all departments of the enterprise and the entire business activities of the enterprise. The corresponding audit methods change from single on-the-spot audit to risk-oriented comprehensive audit: making a risk-oriented audit plan and carrying out risk-oriented audit activities. In the face of the development of social big data, internal audit is faced with the challenges of new technology, new thinking, data processing and business model. Therefore, audit methods need to be constantly improved to meet the needs of the times. China's internal audit has its own political background particularity: the development of internal audit is driven by government work, there are a lot of political color. Therefore, in our country, the internal audit of large-scale state-owned enterprises is always in the lead in the level of construction and development. And China is a major telecommunications country, and the telecommunications industry in China is monopolized by state-owned enterprises. Faced with such a huge amount of data processing, management and analysis, good internal audit procedures, personnel training, and implementation of programmes, The rectification and reform of the problems play an important role in the management of enterprises. Therefore, this paper takes the internal audit of telecom operator DL as the research point. This paper puts forward the background and significance of the research through the literature retrieval method, and then establishes the theoretical foundation of this paper by the normative analysis method. Then through the case analysis method: combined with the author's experience as an audit intern in DL Company, based on the actual case study, the audit business process of DL Company is described in detail. Then, according to the current audit methods can not achieve the expected results of internal audit, and then produce audit risks to find out the problems of internal audit of DL Company, and combined with the internal audit knowledge learned to put forward corresponding improvement opinions. According to the research in this paper, we can say that the internal audit of DL Company is risk-oriented, and obtain audit evidence through audit procedure, so as to achieve a comprehensive analysis-key audit-draw a conclusion of audit ideas. However, according to the analysis of its internal audit process, it can be found that the internal audit of DL Company has the problems of broad audit content, lack of innovative audit methods, inadequate audit reports, and difficult implementation of the rectification and reform plan at the present stage. According to the problems and the cases, we can conclude that the internal audit of DL Company needs to face a great deal of data and involve a lot of human judgment in its work. However, the quality of the internal auditors can not meet the requirements of the internal audit, and the audit method is lack of innovation, which leads to the difficulties of the above-mentioned internal audit. Then, according to the above problems, through the research of internal audit theory, consulting relevant personnel and participating in the internal audit process, the paper puts forward three suggestions: (1) learn to use the online audit system, highlight the audit focus, and strengthen the audit plan work. To ensure the coverage of audit scope, improve the quality of internal audit reports and improve the quality of audit resources, so as to optimize the internal audit process and avoid internal audit risks; (2) strengthen the continuous follow-up and inspection of the effect of rectification and reform, and give full play to the role of internal audit supervision on management. (3) perfect the management of internal audit quality control, ensure the quality of audit work, and promote the pertinence of auditors' proposals. (4) to build a new internal audit model which adapts to the "Internet" era, such as personalization, intelligence and big data, and establishes the online cloud audit platform.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
本文编号：2436749
[Abstract]:With the development of society and the increasing complexity of economic business, a business not only involves the current period of indicators, but also has an impact on the formulation of the strategy and the development of the company after the enterprise. Today's internal audit has gone beyond the accounting and financial fields to all departments of the enterprise and the entire business activities of the enterprise. The corresponding audit methods change from single on-the-spot audit to risk-oriented comprehensive audit: making a risk-oriented audit plan and carrying out risk-oriented audit activities. In the face of the development of social big data, internal audit is faced with the challenges of new technology, new thinking, data processing and business model. Therefore, audit methods need to be constantly improved to meet the needs of the times. China's internal audit has its own political background particularity: the development of internal audit is driven by government work, there are a lot of political color. Therefore, in our country, the internal audit of large-scale state-owned enterprises is always in the lead in the level of construction and development. And China is a major telecommunications country, and the telecommunications industry in China is monopolized by state-owned enterprises. Faced with such a huge amount of data processing, management and analysis, good internal audit procedures, personnel training, and implementation of programmes, The rectification and reform of the problems play an important role in the management of enterprises. Therefore, this paper takes the internal audit of telecom operator DL as the research point. This paper puts forward the background and significance of the research through the literature retrieval method, and then establishes the theoretical foundation of this paper by the normative analysis method. Then through the case analysis method: combined with the author's experience as an audit intern in DL Company, based on the actual case study, the audit business process of DL Company is described in detail. Then, according to the current audit methods can not achieve the expected results of internal audit, and then produce audit risks to find out the problems of internal audit of DL Company, and combined with the internal audit knowledge learned to put forward corresponding improvement opinions. According to the research in this paper, we can say that the internal audit of DL Company is risk-oriented, and obtain audit evidence through audit procedure, so as to achieve a comprehensive analysis-key audit-draw a conclusion of audit ideas. However, according to the analysis of its internal audit process, it can be found that the internal audit of DL Company has the problems of broad audit content, lack of innovative audit methods, inadequate audit reports, and difficult implementation of the rectification and reform plan at the present stage. According to the problems and the cases, we can conclude that the internal audit of DL Company needs to face a great deal of data and involve a lot of human judgment in its work. However, the quality of the internal auditors can not meet the requirements of the internal audit, and the audit method is lack of innovation, which leads to the difficulties of the above-mentioned internal audit. Then, according to the above problems, through the research of internal audit theory, consulting relevant personnel and participating in the internal audit process, the paper puts forward three suggestions: (1) learn to use the online audit system, highlight the audit focus, and strengthen the audit plan work. To ensure the coverage of audit scope, improve the quality of internal audit reports and improve the quality of audit resources, so as to optimize the internal audit process and avoid internal audit risks; (2) strengthen the continuous follow-up and inspection of the effect of rectification and reform, and give full play to the role of internal audit supervision on management. (3) perfect the management of internal audit quality control, ensure the quality of audit work, and promote the pertinence of auditors' proposals. (4) to build a new internal audit model which adapts to the "Internet" era, such as personalization, intelligence and big data, and establishes the online cloud audit platform.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45
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