發(fā)布時間：2018-03-22 20:06

  本文選題：內(nèi)部審計　切入點(diǎn)：比較　出處：《重慶大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 危機(jī)與機(jī)遇,在內(nèi)部審計職業(yè)界看來,是一個很有說服力的命題。20世紀(jì)30年代末期的“華爾街”金融危機(jī),促成了真正意義上現(xiàn)代內(nèi)部審計的產(chǎn)生。2002年7月30日正式生效的薩班斯法案,被公認(rèn)為是對安然事件和世通事件等公司財務(wù)丑聞的亡羊補(bǔ)牢之舉,它也揭開了全球后安然時代內(nèi)部審計發(fā)展的嶄新序幕:內(nèi)部審計成為公司治理的第四塊基石。在這一新的歷史背景下,內(nèi)部審計有著怎樣的重要使命?本文從這一問題出發(fā),對后安然時代內(nèi)部審計扮演的角色做了細(xì)致的分析,將中國內(nèi)部審計準(zhǔn)則與實踐、國際內(nèi)部審計準(zhǔn)則與實踐放在這一時代背景下進(jìn)行比較研究,以期得到一些有益于中國內(nèi)部審計發(fā)展的適用性結(jié)論。 本文的主要研究工作包括:(1)以前內(nèi)部審計研究多是從歷史的角度進(jìn)行分析和論述,而本文是將其放在了后安然時代這個特定時代背景下進(jìn)行研究。美國薩班斯法案對內(nèi)部審計職業(yè)的廣泛影響,在很大程度上決定著內(nèi)部審計準(zhǔn)則與內(nèi)部審計實踐未來發(fā)展的方向。(2)“內(nèi)部審計比較研究”是本文的重心,這里將其細(xì)分為“內(nèi)部審計準(zhǔn)則比較”和“內(nèi)部審計實踐比較”,前提都是納入后安然時代,前者是從宏觀層面進(jìn)行分析,后者則是企業(yè)微觀層面的調(diào)查及案例比較。準(zhǔn)則比較的重點(diǎn)是將二十個中國內(nèi)部審計具體準(zhǔn)則逐一分析,并找到SPPIA與之相對應(yīng)的實務(wù)標(biāo)準(zhǔn)進(jìn)行比較;實踐比較的重點(diǎn)則是將美國通用電氣公司的案例與中國聯(lián)通公司(同為美國上市公司)的內(nèi)部審計情況進(jìn)行比較分析。最終都尋求差異存在的根源,并提出了合理的政策性建議。
[Abstract]:Crises and opportunities, in the eyes of the internal audit profession, are a very convincing proposition. The "Wall Street" financial crisis of the late 1930s, The Sarbanes Act, which came into effect on July 30, 2002, is recognized as a remedy for corporate financial scandals such as Enron and WorldCom. It also opens a new prelude to the development of internal audit in the post-Enron era: internal audit becomes the fourth cornerstone of corporate governance. Under this new historical background, what kind of important mission does internal audit have? Starting from this problem, this paper makes a careful analysis of the role of internal audit in the post-Enron era, and makes a comparative study of the Chinese internal audit standards and practices, the international internal audit standards and practices under the background of this era. In order to obtain some useful conclusions on the applicability of the development of internal audit in China. The main research work of this paper includes: (1) most of the previous internal audit studies were analyzed and discussed from a historical point of view. This paper is to study it in the specific background of the post-Enron era. The widespread influence of Sarbanes Act on the profession of internal audit in the United States. To a great extent, it determines the direction of the future development of internal audit standards and internal audit practice) "Comparative study of Internal Audit" is the focus of this paper. Here it is subdivided into "comparison of internal audit standards" and "comparison of internal audit practice", both of which are brought into the post-Enron era. The former is analyzed from the macro level. The latter is the investigation and case comparison of enterprises at the micro level. The emphasis of the standard comparison is to analyze the 20 specific standards of internal audit in China one by one and find out the corresponding practical standards of SPPIA. The emphasis of the practical comparison is to compare the internal audit situation of China Unicom with that of China Unicom. Finally, we seek the root of the difference. And put forward reasonable policy suggestion.
【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.45

【相似文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王玨;;我國“城中村”改造模式對比[J];企業(yè)導(dǎo)報;2011年11期

2 邵輝;王小春;;美、德、日護(hù)理保險之國際比較[J];中小企業(yè)管理與科技(上旬刊);2011年08期

3 宋國偉;王宏美;;工程監(jiān)理與項目管理比較分析[J];黑龍江交通科技;2011年08期

4 張永敢;;中外廣告文化的差異比較[J];劍南文學(xué)(經(jīng)典教苑);2011年02期

5 顧雪金;;中美金融監(jiān)管體制的比較與啟示[J];金融經(jīng)濟(jì);2011年12期

6 侯軍;趙倩男;;基于自主治理視角的中外農(nóng)民合作經(jīng)濟(jì)組織比較[J];現(xiàn)代商貿(mào)工業(yè);2011年11期

7 劉U，

本文編號：1650183