發(fā)布時(shí)間：2018-06-16 17:16

  本文選題：內(nèi)部審計(jì) + 獨(dú)立性��； 參考：《湖南大學(xué)》2011年碩士論文

【摘要】：審計(jì)的獨(dú)立性是審計(jì)理論中的一個(gè)最基本的問(wèn)題，也是我們國(guó)家審計(jì)實(shí)踐中所面臨的一個(gè)主要的問(wèn)題。本文以湖南省煙草公司內(nèi)部審計(jì)為背景，從分析湖南省煙草公司內(nèi)部審計(jì)的現(xiàn)狀入手，深入剖析了其存在的問(wèn)題，并在此基礎(chǔ)之上提出了以委派制為核心的獨(dú)立性保障型內(nèi)部審計(jì)機(jī)制，最后還對(duì)其在實(shí)施之后的運(yùn)行成果進(jìn)行了總結(jié)與分析。 內(nèi)部審計(jì)是法人治理結(jié)構(gòu)下企業(yè)內(nèi)部控制的重要環(huán)節(jié)，本文根據(jù)湖南省煙草公司黨組提出的“建設(shè)一個(gè)高效運(yùn)轉(zhuǎn)的審計(jì)工作平臺(tái)，實(shí)行人員統(tǒng)一調(diào)配，業(yè)務(wù)統(tǒng)一管理，充分發(fā)揮內(nèi)部審計(jì)的職能”的要求，為了能夠保證內(nèi)部審計(jì)工作有力地開(kāi)展以確保其成為單位的“免疫系統(tǒng)”。因此，本文在運(yùn)用與企業(yè)內(nèi)部控制與內(nèi)部審計(jì)相關(guān)的基本理論基礎(chǔ)之上，對(duì)湖南省煙草公司內(nèi)部審計(jì)工作中存在的問(wèn)題及原因進(jìn)行了深入剖析，找出目前湖南省煙草公司內(nèi)部審計(jì)工作中所存在的最突出問(wèn)題——審計(jì)獨(dú)立性不強(qiáng)，同時(shí)在充分借鑒一些國(guó)內(nèi)大型集團(tuán)公司內(nèi)部審計(jì)管理的先進(jìn)做法的情況下，以強(qiáng)化內(nèi)部審計(jì)的獨(dú)立性為目的，，提出了以委派制為核心，以組織結(jié)構(gòu)建設(shè)、人力資源管理以及審計(jì)技術(shù)革新為基本內(nèi)容的內(nèi)部審計(jì)獨(dú)立性的保障機(jī)制，以確保湖南省煙草公司內(nèi)部審計(jì)“找問(wèn)題，查原因，揭風(fēng)險(xiǎn)，提建議”的職能能夠得到充分發(fā)揮，在國(guó)家煙草專賣局“嚴(yán)格規(guī)范，富有效率，充滿活力”的要求下保障企業(yè)各項(xiàng)經(jīng)濟(jì)活動(dòng)能夠規(guī)范、有效地開(kāi)展。
[Abstract]:The independence of audit is one of the most basic problems in the audit theory, and is also a major problem in our national audit practice. This paper, based on the internal audit of the tobacco companies in Hunan Province, analyzes the existing problems of the internal audit in Hunan province and analyzes its existing problems, and puts forward some suggestions on this basis. The independent guarantee type internal audit mechanism with the core of the appointment system is put forward. Finally, the operation results after its implementation are summarized and analyzed.
The internal audit is an important part of the internal control of the enterprise under the corporate governance structure. This article is based on the requirements of "building an efficient and operating audit work platform, implementing the unified deployment of personnel, unified management of business and fully exerting the functions of internal audit", in order to ensure the effective internal audit work, which is proposed by the Party group of the tobacco companies of Hunan province. Therefore, on the basis of the basic theories related to internal control and internal audit of enterprises, this paper makes a thorough analysis of the existing problems and causes in the internal audit work of the tobacco companies in Hunan Province, and finds out the internal audit work of the Hunan tobacco companies. In order to strengthen the independence of internal audit, the most prominent issue of the most outstanding problem is that audit independence is not strong and the independence of internal audit is strengthened. The basic content is the organization structure, human resources management and the innovation of audit technology. Security mechanism of the independence of internal audit, internal audit to ensure that the tobacco companies of Hunan province to find the problem, check the reason, mortgage risk, advice "functions can be brought into full play, in the National Tobacco Monopoly Bureau to" strict, efficient, security and the economic activities of enterprises to standardize the vibrant "requirement, effectively carry out.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 牛曉紅;院振東;;試論如何提高企業(yè)內(nèi)部審計(jì)質(zhì)量——以煙草企業(yè)為例[J];中國(guó)集體經(jīng)濟(jì);2013年15期

本文編號(hào)：2027492