本文關(guān)鍵詞： 內(nèi)部審計(jì) 價(jià)值增值 風(fēng)險(xiǎn)管理 公司治理　出處：《福州大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部審計(jì)在經(jīng)歷了以消極防弊、積極興利這兩個(gè)階段之后，到了20世紀(jì)末期，由于外部審計(jì)競爭的壓力等原因而確立了為組織增加價(jià)值的功能目標(biāo)，并在公司治理中發(fā)揮著重要作用。這樣，內(nèi)部審計(jì)與風(fēng)險(xiǎn)管理在公司治理這一共同目標(biāo)下，為了降低企業(yè)交易成本，提升自身在企業(yè)價(jià)值鏈中的地位而逐漸結(jié)合在一起，形成相互交融的緊密關(guān)系。 1999年，國際內(nèi)部審計(jì)協(xié)會通過了內(nèi)部審計(jì)新定義：“內(nèi)部審計(jì)是一種獨(dú)立的、客觀的確認(rèn)工作與咨詢活動，它的目的是為組織增加價(jià)值并提高機(jī)構(gòu)的運(yùn)作效率。它采用系統(tǒng)化、規(guī)范化的方法來對風(fēng)險(xiǎn)管理、控制及治理程序進(jìn)行評價(jià)，提高它們的效率，從而幫助實(shí)現(xiàn)機(jī)構(gòu)目標(biāo)�！痹诖耍盀榻M織增加價(jià)值”第一次被列入內(nèi)部審計(jì)定義，表明了內(nèi)部審計(jì)的職能是站在組織整體利益的立場上，發(fā)揮著增加組織價(jià)值和提高組織運(yùn)作效率的作用。這種增值型內(nèi)部審計(jì)不是純理論的研究結(jié)果，而是由于現(xiàn)代企業(yè)經(jīng)營的風(fēng)險(xiǎn)加大，企業(yè)的治理結(jié)構(gòu)轉(zhuǎn)變，以及企業(yè)的內(nèi)部組織戰(zhàn)略重組等原因形成的新型內(nèi)部審計(jì)。 本文采用規(guī)范研究的方法，首先對增值型內(nèi)部審計(jì)的幾個(gè)基本概念進(jìn)行研究，其中包括確認(rèn)服務(wù)與咨詢服務(wù)等若干問題；然后重點(diǎn)分析了內(nèi)部審計(jì)與風(fēng)險(xiǎn)管理、公司治理之間的關(guān)系及其作用；接著把內(nèi)部審計(jì)管理作為一個(gè)獨(dú)立的章節(jié)進(jìn)行闡述，這部分主要強(qiáng)調(diào)審計(jì)人員配備、全面質(zhì)量管理等問題；最后提出幾點(diǎn)建議，希望能推進(jìn)價(jià)值增值的思想在中國內(nèi)部審計(jì)界的宣傳，，促進(jìn)增值型內(nèi)部審計(jì)在中國內(nèi)部審計(jì)實(shí)踐的開展。
[Abstract]:In the end of 20th century, internal audit established the function goal of adding value to the organization because of the pressure of external audit competition. And plays an important role in corporate governance. Thus, under the common goal of corporate governance, internal audit and risk management are gradually combined in order to reduce the transaction cost of enterprises and enhance their position in the enterprise value chain. Form a close relationship with each other. In 1999, the International Institute of Internal Audit adopted a new definition of internal audit: "Internal audit is an independent, objective validation and consulting activity designed to add value to the organization and to improve the efficiency of its operations." Standardized methods to evaluate and improve the efficiency of risk management, control and governance processes to help achieve organizational objectives... "here," "add value to the organization" is included for the first time in the definition of internal audit. It shows that the function of internal audit is to increase the value of the organization and improve the efficiency of the operation of the organization from the standpoint of the overall interests of the organization. It is a new type of internal audit formed by the increasing risk of modern enterprise management, the transformation of corporate governance structure, and the strategic reorganization of the internal organization of the enterprise. In this paper, some basic concepts of value-added internal audit are studied, including confirmation service and consulting service, and then internal audit and risk management are analyzed. The relationship between corporate governance and its role; then the internal audit management as a separate chapter to elaborate, this part of the main emphasis on auditor staffing, total quality management and other issues; finally, put forward a few suggestions, It is hoped that the idea of value-added value can be propagated in China's internal audit circles and the practice of value-added internal audit in China can be promoted.
【學(xué)位授予單位】：福州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 趙艷霞;基于ERM的內(nèi)部審計(jì)研究[D];東北財(cái)經(jīng)大學(xué);2007年

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