本文關(guān)鍵詞： 內(nèi)部審計 企業(yè)管理 內(nèi)部控制 風(fēng)險管理　出處：《北京工業(yè)大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：本文針對一家具體的國內(nèi)集團公司,采用案例研究的方法,詳細分析該公司各級內(nèi)審機構(gòu)的發(fā)展歷程、管理背景和面臨的困難,結(jié)合理論研究成果,提出了該公司內(nèi)部審計改善對策。上至各級內(nèi)審機構(gòu)的職能定位,下至具體的改進措施,論文較為完整全面的對該公司內(nèi)部審計存在問題和對策進行研究分析。 在理論分析部分,本文通過分析提出如下觀點: 在我國目前的公司治理制度框架下,對于上市公司,公司內(nèi)部審計報告關(guān)系采用向首席執(zhí)行官和獨董領(lǐng)導(dǎo)的審計委員會的雙軌報告關(guān)系最為有力。對于有限責(zé)任公司和未上市的股份有限公司,內(nèi)部審計理論上采用向監(jiān)事會和首席執(zhí)行官雙軌報告的模式最佳,但在實踐采用執(zhí)行有一定難度。 內(nèi)部審計在參與風(fēng)險管理時具有天然的、其他部門無法比擬的獨特的優(yōu)勢,但要注意避免參與風(fēng)險管理對審計獨立性的損害,內(nèi)部審計不應(yīng)提供保證服務(wù)和承擔(dān)風(fēng)險管理的主要責(zé)任。內(nèi)部審計參與內(nèi)部控制同樣要注意不能參與被審計活動的決策和執(zhí)行,避免可能的利益沖突和偏見影響內(nèi)審獨立性。此外,內(nèi)部審計的職能定位及模式的選擇必須適應(yīng)企業(yè)內(nèi)部控制發(fā)展水平。 具體到所研究的企業(yè),本文深入剖析了FZ集團及下屬企業(yè)內(nèi)部審計具有的優(yōu)勢和出現(xiàn)的問題,并考慮到FZ集團向“投資控股集團公司”轉(zhuǎn)型的戰(zhàn)略規(guī)劃,以及集團轉(zhuǎn)變管控模式和組織架構(gòu),對下屬企業(yè)加大授權(quán)等背景,提出了提高集團和下屬企業(yè)內(nèi)部審計工作效率、更好發(fā)揮審計職能的改善方案及建議:對于FZ集團審計部,本文提出應(yīng)改變此前監(jiān)督、控制和威懾的職能定位,與下屬企業(yè)審計部明確各自分工,并積極推進風(fēng)險導(dǎo)向?qū)徲嬆Ｊ?此外,應(yīng)充分利用集團審計部的權(quán)威性和獨立性,為下屬各級內(nèi)審機構(gòu)創(chuàng)造更加有利的審計環(huán)境,并推動建立有效的內(nèi)部審計垂直管理體系。 對于集團下屬企業(yè),應(yīng)盡快建立完善審計機構(gòu)、配備審計人員;推行“控制導(dǎo)向”內(nèi)部審計模式;調(diào)整錯誤的職能定位,將服務(wù)所屬企業(yè)作為主要職能,以支持配合業(yè)務(wù)拓展為主要目標,改善與所屬企業(yè)的矛盾沖突關(guān)系;建立審計事后整改監(jiān)督機制和后續(xù)審計制度、審計結(jié)果公示制度、審計問責(zé)制度以保障審計工作成果的落實。 除對FZ集團公司內(nèi)部審計提出改善對策外,本文也可為其他國內(nèi)企業(yè)的內(nèi)部審計在職能定位及具體工作開展等方面起到借鑒作用。
[Abstract]:In this paper, a specific domestic group company, using a case study method, detailed analysis of the development of the company at all levels of internal audit institutions, management background and difficulties faced, combined with theoretical research results, This paper puts forward the improvement countermeasures of internal audit of the company, the function orientation of the internal audit organization at all levels, and the concrete improvement measures. The paper studies and analyzes the existing problems and countermeasures of the internal audit of the company completely and comprehensively. In the part of theoretical analysis, this paper puts forward the following points of view:. Under the framework of our country's current corporate governance system, for listed companies, The internal audit reporting relationship of the company is most effective if it is a twin-track reporting relationship to the audit committee headed by the Chief Executive Officer and the Chief Executive Officer. For limited liability companies and unlisted limited companies, In theory, it is the best way to report to the board of supervisors and chief executive, but it is difficult to implement in practice. Internal audit has unique advantages in participating in risk management, which other departments can not compare, but we should pay attention to avoid the damage to audit independence caused by participation in risk management. Internal audit should not provide assurance services and assume primary responsibility for risk management. The participation of internal audit in internal control should also take into account the inability to participate in the decision-making and implementation of audited activities. In addition, the functional orientation and mode selection of internal audit must be adapted to the level of development of internal control. In this paper, the advantages and problems of internal audit of FZ Group and its subordinate enterprises are analyzed, and the strategic planning of FZ Group's transition to "Investment holding Group" is considered. As well as the group changes the control mode and the organization structure, strengthens the authorization to the subordinate enterprise and so on background, has proposed the improvement plan and the suggestion which enhances the group and the subordinate enterprise internal audit work efficiency, better exerts the audit function: for the FZ group audit department, This paper proposes that the functional orientation of supervision, control and deterrence should be changed, the division of labor with the audit department of subordinate enterprises should be clearly defined, and the risk-oriented audit mode should be actively promoted, in addition, the authority and independence of the audit department of the group should be fully utilized. To create a more favorable audit environment for internal audit organizations at all levels, and to promote the establishment of an effective vertical internal audit management system. For the enterprises affiliated to the group, it is necessary to establish and improve the audit institutions as soon as possible, to equip them with auditors, to carry out the "control-oriented" internal audit model, to adjust the wrong functional orientation, and to take the service enterprises as their main functions. In order to support business expansion as the main objective, improve the contradiction and conflict relationship with the affiliated enterprises, establish the supervision mechanism and follow-up audit system after audit rectification and reform, and make the audit results public, Audit accountability system to ensure the implementation of audit results. In addition to improving the internal audit of FZ Group, this paper can also serve as a reference for the internal audit of other domestic enterprises in the function orientation and specific work.
【學(xué)位授予單位】：北京工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.45

【引證文獻】

中國碩士學(xué)位論文全文數(shù)據(jù)庫 前2條

1 李苗;財務(wù)收入內(nèi)部審計問題研究[D];吉林大學(xué);2012年

2 劉峻彤;成本費用內(nèi)部審計問題研究[D];吉林大學(xué);2012年

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本文編號：1550552