本文關(guān)鍵詞：JZ供電公司內(nèi)部審計風(fēng)險及控制研究　出處：《東北大學(xué)》2009年碩士論文　論文類型：學(xué)位論文

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【摘要】：內(nèi)部審計作為現(xiàn)代審計體系中的重要組成部分,已經(jīng)從最初的以查錯防弊為主要目標(biāo),發(fā)展到目前以管理為方向,經(jīng)營審計和管理審計居主導(dǎo)地位,在加強(qiáng)內(nèi)部控制,提高企業(yè)管理水平和經(jīng)濟(jì)效益等方面發(fā)揮著越來越重要的作用。 隨著人們對審計的期望越來越高,審計風(fēng)險問題也引起了更多關(guān)注,防范和控制審計風(fēng)險成為審計職業(yè)界新的課題。 電力企業(yè)的內(nèi)部審計與我國內(nèi)部審計事業(yè)幾乎同時起步,較早地建立了規(guī)范的審計組織體系,但受長期以來政企不分,壟斷經(jīng)營,重生產(chǎn)、輕管理等思想的影響,內(nèi)部審計的發(fā)展速度明顯滯后于企業(yè)的發(fā)展速度,內(nèi)部審計的作用沒有得到充分發(fā)揮,內(nèi)部審計風(fēng)險逐漸顯露出來,特別是地(市)級供電公司,表現(xiàn)更為突出。 隨著電力體制改革的不斷深入,政府的監(jiān)管力度加大,傳媒關(guān)注度越來越高,電力企業(yè)的內(nèi)部審計將承擔(dān)更多的責(zé)任,也因此面臨著更大的風(fēng)險。將審計風(fēng)險控制在一個合理的水平,提高審計質(zhì)量成為當(dāng)前電力企業(yè)亟需解決的問題。 風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降漠a(chǎn)生和審計風(fēng)險模型的應(yīng)用為科學(xué)、規(guī)范地控制審計風(fēng)險提供了可能。本文通過對Jz供電公司內(nèi)部審計風(fēng)險的成因進(jìn)行分析,認(rèn)為現(xiàn)階段還不完全具備應(yīng)用審計風(fēng)險模型的條件,但可以用風(fēng)險導(dǎo)向?qū)徲嬂砟顏碇笇?dǎo)和幫助開展內(nèi)部審計工作,安排審計計劃,確定審計工作重點；并根據(jù)JZ供電公司內(nèi)部審計的現(xiàn)狀,提出風(fēng)險控制對策。為基層供電企業(yè)轉(zhuǎn)變思想認(rèn)識,有效控制內(nèi)部審計風(fēng)險提供參考。
[Abstract]:As an important part of the modern audit system, internal audit has been developed from the initial to the main goal of error detection and prevention, to the direction of management, management audit and management audit in the leading position. It plays a more and more important role in strengthening internal control, improving enterprise management level and economic benefit. With the increasing expectation of audit, more attention has been paid to audit risk, and prevention and control of audit risk has become a new topic in the auditing profession. The internal audit of electric power enterprises started almost at the same time with the internal audit of our country, and established the standard audit organization system earlier, but by the long time, the government and enterprise are not separated, the monopoly management, the heavy production. Under the influence of management, the development of internal audit lags behind the development of enterprises, the role of internal audit is not given full play, and the risk of internal audit is gradually revealed. In particular, prefectural (municipal)-level power supply companies, performance is more prominent. With the deepening of the electric power system reform, the government supervision and the media pay more and more attention, the internal audit of the electric power enterprises will bear more responsibility. Therefore, it is faced with greater risks. To control the audit risk to a reasonable level and to improve the audit quality is an urgent problem to be solved in the current electric power enterprises. The emergence of the risk-oriented audit model and the application of the audit risk model provide the possibility to control the audit risk in a scientific and normative way. This paper analyzes the causes of the internal audit risk in Jz power supply company. The author thinks that the condition of applying the audit risk model is not completely satisfied at present, but we can use the risk-based audit idea to guide and help to carry out the internal audit work, arrange the audit plan, and determine the audit work emphases. According to the present situation of internal audit in JZ power supply company, the paper puts forward the countermeasures of risk control, which provides a reference for the basic power supply enterprises to change their thinking and effectively control the risk of internal audit.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.45

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本文編號：1372131