本文選題：內(nèi)部控制 + 控制要素　； 參考：《首都經(jīng)濟貿(mào)易大學(xué)》2009年碩士論文

【摘要】： 隨著2009年7月1日《企業(yè)內(nèi)部控制規(guī)范》在全國大中型企業(yè)的全面推廣,“內(nèi)部控制”將成為學(xué)術(shù)界和企業(yè)界不得不面對的重大問題,已引起我國各界的普遍關(guān)注。本文認為,內(nèi)部審計是內(nèi)部控制框架體系的核心,它直接關(guān)系到內(nèi)部控制整體有效性的發(fā)揮,為良好的內(nèi)部控制提供與之相匹配的人員和組織支持。本文從理論和實踐兩個方面驗證了內(nèi)部審計應(yīng)該在內(nèi)部控制框架體系構(gòu)建中發(fā)揮核心作用,以內(nèi)部審計為關(guān)鍵環(huán)節(jié),對企業(yè)構(gòu)建內(nèi)部控制框架起到事半功倍的作用,能最大限度節(jié)約內(nèi)部控制成本,并能實現(xiàn)企業(yè)內(nèi)部控制體系常態(tài)化和永久化。 本文共分四大部分,第一部分:闡述了課題的選擇和研究意義;第二部分:從內(nèi)部控制和內(nèi)部審計的發(fā)展闡述兩者具有同源性;第三部分:從內(nèi)部審計與內(nèi)部控制各組成要素的關(guān)系論證內(nèi)部審計應(yīng)為內(nèi)部控制的核心;第四部分:以北京市燃氣集團為例,從實踐的角度闡述了如何構(gòu)建以內(nèi)部審計為核心的內(nèi)部控制框架,以點帶面,以期為企業(yè)構(gòu)建各自的內(nèi)部控制框架起到一定的借鑒作用。
[Abstract]:With the promotion of "Enterprise Internal Control Standard" in large and medium-sized enterprises in China on July 1, 2009, "Internal Control" will become an important problem that academic and business circles have to face, which has caused widespread concern from all walks of life in our country. This paper holds that internal audit is the core of the internal control framework system, which is directly related to the effectiveness of the internal control, and provides matching personnel and organizational support for the good internal control. This paper verifies that internal audit should play a central role in the construction of internal control framework system from two aspects of theory and practice. Taking internal audit as the key link, it can play a double effect on the construction of internal control framework in enterprises. It can economize the cost of internal control and realize the normalization and permanence of enterprise internal control system. This paper is divided into four parts: the first part: the choice of the subject and the significance of the research, the second part: from the development of internal control and internal audit, the two have the same origin; The third part demonstrates that internal audit should be the core of internal control from the relationship between internal audit and internal control. From the point of view of practice, this paper expounds how to construct the internal control framework with internal audit as the core, with a view to providing some reference for enterprises to build their own internal control frameworks.
【學(xué)位授予單位】：首都經(jīng)濟貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.45;F275

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 高文松;亞泰集團內(nèi)部審計體系構(gòu)建[D];吉林大學(xué);2012年

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本文編號：2012886