增值型內(nèi)部審計在傳實公司的應用研究
發(fā)布時間：2019-01-28 09:51
【摘要】：內(nèi)部審計是在企業(yè)管理模式轉(zhuǎn)變的過程中產(chǎn)生的,由于企業(yè)部門分工的細化,內(nèi)部審計的功能和在企業(yè)中發(fā)揮的作用也發(fā)生了變化了。傳統(tǒng)的內(nèi)部審計僅從財務活動出發(fā),對企業(yè)管理人員的履職情況進行監(jiān)督和評價;而增值型內(nèi)部審計則增加了為企業(yè)增值的功能。對于內(nèi)部審計增值功能的研究,對于內(nèi)部審計增值功能,國內(nèi)外學術(shù)界都有過研究。國外的實務界在實踐的過程中也總結(jié)了有關(guān)內(nèi)部審計增值的一些經(jīng)驗。我國學者根據(jù)這些實踐的經(jīng)驗,總結(jié)了內(nèi)部審計增值的途徑。本文在研究的過程中主要借鑒了我國學者總結(jié)的內(nèi)部審計的增值模,并針對其在實踐中的運用的可行性進行了探討。本文選擇以一家制造業(yè)企業(yè)為研究對象,研究了內(nèi)部審計部門應用增值模型圍繞公司價值鏈展開的內(nèi)部審計工作,評估了審計之后企業(yè)的績效變化。通過前后的對比分析,本文得出結(jié)論,肯定了內(nèi)部審計能夠為企業(yè)增加價值,同時,也為其他企業(yè)進行增值型內(nèi)部審計提供了一個切實可行的模型或模板。本文闡述了本文的研究背景和研究意義,并對有關(guān)內(nèi)部審計以及增值型內(nèi)部審計的理論部分進行了詳細的解釋,重點介紹了增值型內(nèi)部審計的內(nèi)涵以及增值模型的構(gòu)建;案例分析部分介紹了傳實公司傳統(tǒng)的內(nèi)部審計的現(xiàn)狀以及存在的問題,詳細介紹了應用增值模型開展內(nèi)部審計的具體過程,總結(jié)了審計過程中發(fā)現(xiàn)的問題,分析了這些問題產(chǎn)生的原因,并給出了切實可行的審計建議;針對審計之后的效果,本文也結(jié)合具體數(shù)據(jù)進行了評價;本文的研究結(jié)論也印證了內(nèi)部審計的增值功能。所以通過本文的研究,內(nèi)部審計的增值功能進一步得到證實,并為其在實踐中的運用展示了一定的可能性。希望本文的結(jié)論能夠?qū)θ蘸髢?nèi)部審計的發(fā)展起到一定的借鑒作用。
[Abstract]:The internal audit is produced in the process of the transformation of the enterprise management mode, and the function of the internal audit and the role played in the enterprise have changed due to the refinement of the division of division of the enterprise. In the traditional internal audit, the performance of the enterprise management personnel is supervised and evaluated only from the financial activities, and the value-added internal audit has added the function of value-added of the enterprise. The research on the value-added function of internal audit has been studied at home and abroad for the value-added function of internal audit. In the process of practice, the foreign practice community also sums up some of the experience on the value-added of the internal audit. Based on the experience of these practice, Chinese scholars have summed up the way to increase the value of internal audit. In this paper, the value-added model of internal audit, which is summarized by Chinese scholars, is used in this paper, and the feasibility of its application in practice is discussed. This paper chooses a manufacturing enterprise as the research object, and studies the internal audit of the value-added model of the internal audit department around the value chain of the company, and evaluates the performance change of the enterprise after the audit. Through the comparative analysis before and after, this paper concludes that the internal audit can increase the value of the enterprise, and also provides a feasible model or template for the value-added internal audit of other enterprises. In this paper, the research background and significance of the paper are described, and the theoretical part of the internal audit and the value-added internal audit is explained in detail. The connotation of the value-added internal audit and the construction of the value-added model are mainly introduced. The case analysis part introduces the present situation and the existing problems of the traditional internal audit of the real-time company, introduces the concrete process of the internal audit by applying the value-added model, summarizes the problems found in the audit process, and analyzes the causes of these problems. A practical audit recommendation is given, and the specific data is also evaluated for the effect after the audit. The results of this paper also confirm the value-added function of the internal audit. Therefore, through the research of this paper, the value-added function of internal audit is further confirmed, and a certain possibility is shown for its application in practice. It is hoped that the conclusion of this paper will have a certain reference to the development of internal audit in the future.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
[Abstract]:The internal audit is produced in the process of the transformation of the enterprise management mode, and the function of the internal audit and the role played in the enterprise have changed due to the refinement of the division of division of the enterprise. In the traditional internal audit, the performance of the enterprise management personnel is supervised and evaluated only from the financial activities, and the value-added internal audit has added the function of value-added of the enterprise. The research on the value-added function of internal audit has been studied at home and abroad for the value-added function of internal audit. In the process of practice, the foreign practice community also sums up some of the experience on the value-added of the internal audit. Based on the experience of these practice, Chinese scholars have summed up the way to increase the value of internal audit. In this paper, the value-added model of internal audit, which is summarized by Chinese scholars, is used in this paper, and the feasibility of its application in practice is discussed. This paper chooses a manufacturing enterprise as the research object, and studies the internal audit of the value-added model of the internal audit department around the value chain of the company, and evaluates the performance change of the enterprise after the audit. Through the comparative analysis before and after, this paper concludes that the internal audit can increase the value of the enterprise, and also provides a feasible model or template for the value-added internal audit of other enterprises. In this paper, the research background and significance of the paper are described, and the theoretical part of the internal audit and the value-added internal audit is explained in detail. The connotation of the value-added internal audit and the construction of the value-added model are mainly introduced. The case analysis part introduces the present situation and the existing problems of the traditional internal audit of the real-time company, introduces the concrete process of the internal audit by applying the value-added model, summarizes the problems found in the audit process, and analyzes the causes of these problems. A practical audit recommendation is given, and the specific data is also evaluated for the effect after the audit. The results of this paper also confirm the value-added function of the internal audit. Therefore, through the research of this paper, the value-added function of internal audit is further confirmed, and a certain possibility is shown for its application in practice. It is hoped that the conclusion of this paper will have a certain reference to the development of internal audit in the future.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
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