OE公司內(nèi)部審計(jì)體系研究
發(fā)布時(shí)間：2018-08-04 12:33
【摘要】： 隨著上市公司的不斷發(fā)展和規(guī)范治理,作為公司治理體系的一部分——內(nèi)部審計(jì)也得到了一定的發(fā)展;而大量財(cái)務(wù)舞弊事件的出現(xiàn),使得內(nèi)部審計(jì)也處于風(fēng)口浪尖。本文引入了公司治理審計(jì)的新概念,創(chuàng)新地設(shè)計(jì)了在股東大會(huì)下設(shè)審計(jì)委員會(huì)的組織機(jī)構(gòu)模式,創(chuàng)新地在內(nèi)部審計(jì)中引入了審計(jì)結(jié)果公示、審計(jì)問(wèn)責(zé)和審計(jì)整改的概念,創(chuàng)新地研究了內(nèi)部審計(jì)的執(zhí)行力,為避免大量的財(cái)務(wù)舞弊事件提供了新的思路。 本文系統(tǒng)介紹了內(nèi)部審計(jì)的理論,介紹了內(nèi)部審計(jì)逐步從監(jiān)督職能擴(kuò)大到服務(wù)職能,從財(cái)務(wù)收支審計(jì)逐步拓展到經(jīng)營(yíng)審計(jì)、管理審計(jì)、內(nèi)部控制審計(jì)、風(fēng)險(xiǎn)管理審計(jì)及公司治理審計(jì),介紹了內(nèi)部審計(jì)的工作程序。 本文以上市公司OE公司為研究對(duì)象,揭示了其內(nèi)部審計(jì)的現(xiàn)狀,剖析了內(nèi)部審計(jì)存在的問(wèn)題及其產(chǎn)生的原因,并借鑒國(guó)內(nèi)外內(nèi)部審計(jì)的先進(jìn)理論和經(jīng)驗(yàn),結(jié)合OE公司的實(shí)際情況,提出了應(yīng)如何完善OE公司的內(nèi)部審計(jì),著力打造完整的內(nèi)部審計(jì)體系,并在組織體系、制度體系、業(yè)務(wù)體系、執(zhí)行體系四個(gè)方面進(jìn)行了歸納,從加強(qiáng)內(nèi)部審計(jì)機(jī)構(gòu)的獨(dú)立性、改善審計(jì)人員的知識(shí)結(jié)構(gòu)、完善內(nèi)部審計(jì)制度、拓展審計(jì)范圍、加強(qiáng)審計(jì)的權(quán)威和執(zhí)行力等方面對(duì)內(nèi)部審計(jì)體系進(jìn)行了闡述,旨在使內(nèi)部審計(jì)發(fā)揮它應(yīng)有的職能和作用,以期對(duì)其他上市公司的內(nèi)部審計(jì)形成一定的借鑒作用。 本文努力探索內(nèi)部審計(jì)實(shí)現(xiàn)的途徑,提出了加強(qiáng)審計(jì)權(quán)威的方法,通過(guò)拓展審計(jì)范圍,擴(kuò)大宣傳,并運(yùn)用審計(jì)成果的引導(dǎo)作用,引起上級(jí)和被審計(jì)單位對(duì)內(nèi)部審計(jì)的理解、重視和支持。通過(guò)審計(jì)結(jié)果公示,輿論監(jiān)督,使被審計(jì)單位高度重視內(nèi)部審計(jì);通過(guò)問(wèn)責(zé),明確權(quán)力與義務(wù)的對(duì)等;通過(guò)整改,使審計(jì)的作用能夠得到體現(xiàn)。通過(guò)加強(qiáng)審計(jì)的執(zhí)行力,使審計(jì)的成果能夠及時(shí)轉(zhuǎn)化為效益和效率,使審計(jì)的職能和作用得到充分的發(fā)揮,幫助公司實(shí)現(xiàn)其目標(biāo)是本文表述的主旨。
[Abstract]:With the continuous development and standardized governance of listed companies, as a part of the corporate governance system-internal audit has also been a certain development; and a large number of financial fraud incidents, internal audit is also in the forefront. This paper introduces a new concept of corporate governance audit, innovatively designs the organizational model of establishing audit committee under shareholders' general meeting, and innovatively introduces the concepts of public announcement of audit results, audit accountability and audit rectification in internal audit. This paper studies the execution ability of internal audit innovatively, and provides a new way to avoid a lot of financial fraud. This paper systematically introduces the theory of internal audit, and introduces the gradual expansion of internal audit from the function of supervision to the function of service, from the audit of financial revenue and expenditure to the audit of operation, management and internal control. Risk management audit and corporate governance audit, introduced the internal audit procedures. This paper takes OE Company of listed Company as the research object, reveals the present situation of internal audit, analyzes the existing problems and causes of internal audit, and draws lessons from the advanced theory and experience of internal audit at home and abroad. Combined with the actual situation of OE Company, this paper puts forward how to perfect the internal audit of OE Company, and makes great efforts to build a complete internal audit system, and summarizes the four aspects of organization system, business system and execution system. This paper expounds the internal audit system from the aspects of strengthening the independence of internal audit institutions, improving the knowledge structure of auditors, perfecting the internal audit system, expanding the scope of audit, strengthening the authority and execution of audit, etc. The purpose is to make internal audit play its proper function and function, in order to form certain reference function to other listed companies' internal audit. This paper tries to explore the ways to realize the internal audit, and puts forward the method of strengthening the audit authority. By expanding the audit scope, expanding the publicity, and using the guiding role of the audit results, it causes the higher level and the audited unit to understand the internal audit. Attach importance to and support. Through the public announcement of audit results and supervision by public opinion, the auditees attach great importance to internal audit; through accountability, it is clear that the power and obligation are equal; through rectification and reform, the role of audit can be reflected. The purpose of this paper is to strengthen the executive power of audit, to make the results of audit turn into benefit and efficiency in time, to give full play to the function and function of audit, and to help the company to achieve its goal.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45
本文編號(hào)：2163897
[Abstract]:With the continuous development and standardized governance of listed companies, as a part of the corporate governance system-internal audit has also been a certain development; and a large number of financial fraud incidents, internal audit is also in the forefront. This paper introduces a new concept of corporate governance audit, innovatively designs the organizational model of establishing audit committee under shareholders' general meeting, and innovatively introduces the concepts of public announcement of audit results, audit accountability and audit rectification in internal audit. This paper studies the execution ability of internal audit innovatively, and provides a new way to avoid a lot of financial fraud. This paper systematically introduces the theory of internal audit, and introduces the gradual expansion of internal audit from the function of supervision to the function of service, from the audit of financial revenue and expenditure to the audit of operation, management and internal control. Risk management audit and corporate governance audit, introduced the internal audit procedures. This paper takes OE Company of listed Company as the research object, reveals the present situation of internal audit, analyzes the existing problems and causes of internal audit, and draws lessons from the advanced theory and experience of internal audit at home and abroad. Combined with the actual situation of OE Company, this paper puts forward how to perfect the internal audit of OE Company, and makes great efforts to build a complete internal audit system, and summarizes the four aspects of organization system, business system and execution system. This paper expounds the internal audit system from the aspects of strengthening the independence of internal audit institutions, improving the knowledge structure of auditors, perfecting the internal audit system, expanding the scope of audit, strengthening the authority and execution of audit, etc. The purpose is to make internal audit play its proper function and function, in order to form certain reference function to other listed companies' internal audit. This paper tries to explore the ways to realize the internal audit, and puts forward the method of strengthening the audit authority. By expanding the audit scope, expanding the publicity, and using the guiding role of the audit results, it causes the higher level and the audited unit to understand the internal audit. Attach importance to and support. Through the public announcement of audit results and supervision by public opinion, the auditees attach great importance to internal audit; through accountability, it is clear that the power and obligation are equal; through rectification and reform, the role of audit can be reflected. The purpose of this paper is to strengthen the executive power of audit, to make the results of audit turn into benefit and efficiency in time, to give full play to the function and function of audit, and to help the company to achieve its goal.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類號(hào)】：F239.45
【參考文獻(xiàn)】
相關(guān)期刊論文 前2條
1 韓曉梅;西方內(nèi)部審計(jì)十大發(fā)展趨勢(shì)[J];中國(guó)審計(jì);2002年01期
2 時(shí)現(xiàn);現(xiàn)代企業(yè)內(nèi)部審計(jì)的治理功能透視[J];審計(jì)研究;2003年04期
，本文編號(hào)：2163897
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