本文選題：內部審計　切入點：轉型　出處：《東北大學》2012年碩士論文　論文類型：學位論文

【摘要】：發(fā)展我國內部審計事業(yè)是市場經(jīng)濟條件下完善公司治理結構、加強企業(yè)內部控制的重要環(huán)節(jié),也是當前企業(yè)改善經(jīng)營管理、提高經(jīng)濟效益的必由之路。我國內部審計起步較晚,而西方國家在20世紀30年代內部審計就得到了蓬勃發(fā)展,在內部審計發(fā)展上,西方發(fā)達國家企業(yè)內部審計有許多成功經(jīng)驗值得我們借鑒。我國的內部審計是在政府行政命令下建立和發(fā)展起來的,雖然在近二十年來內部審計有一定的發(fā)展,但與國外的審計制度相比,我國內部審計不論是在法律、法規(guī)制度的建立上,還是在機構設置和審計程序、審計范圍、審計質量上都存在著許多不足。本文從西方發(fā)達國家企業(yè)內部審計發(fā)展概況的介紹入手,結合我國內部審計發(fā)展歷程,從內部審計的程序、方法、發(fā)展方向入手,分析了M公司內部審計在機構設置、職能定位、獨立性、審計資源、人員素質、審計程序、審計內容以及審計評價等方面所存在的問題,并針對這些問題提出了相應的解決對策。
[Abstract]:The development of internal audit in our country is an important link in perfecting the corporate governance structure and strengthening the internal control of enterprises under the condition of market economy, and it is also the only way for enterprises to improve their management and increase economic benefits. In 1930s, the western countries had a vigorous development of internal audit, and in the development of internal audit, There are many successful experiences of enterprise internal audit in western developed countries that we should learn from. Our internal audit was established and developed under the government administrative order, although it has developed in the past two decades. However, compared with the foreign audit system, the internal audit of our country is not only in the establishment of laws, regulations and systems, but also in the setting up of institutions and audit procedures, the scope of audit. There are many deficiencies in the quality of audit. This paper begins with the introduction of the development of internal audit in western developed countries, the development course of internal audit in our country, the procedure, method and developing direction of internal audit. This paper analyzes the problems existing in the internal audit of M Company in the aspects of organization setting, function orientation, independence, audit resources, personnel quality, audit procedure, audit content and audit evaluation, etc. The corresponding solutions to these problems are put forward.
【學位授予單位】：東北大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.45;F426.4

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