內(nèi)部審計(jì)增值性研究
發(fā)布時間：2018-09-17 17:44
【摘要】：內(nèi)部審計(jì)伴隨經(jīng)濟(jì)發(fā)展而得以快速發(fā)展。傳統(tǒng)的內(nèi)部審計(jì)因其定位囿于為管理層服務(wù),相應(yīng)地其審計(jì)的職能、內(nèi)容和范圍等都受到局限。2001年,國際內(nèi)部審計(jì)師協(xié)會(IIA)在《內(nèi)部審計(jì)職業(yè)實(shí)務(wù)準(zhǔn)則》中對內(nèi)部審計(jì)作了重新定義:內(nèi)部審計(jì)是一種獨(dú)立、客觀的確認(rèn)和咨詢活動,旨在增加組織價值和改善組織的運(yùn)營。這一新定義表明了內(nèi)部審計(jì)目標(biāo)從傳統(tǒng)的“查錯糾弊”向“增加價值”的變化,使得我們對內(nèi)部審計(jì)關(guān)注的焦點(diǎn)從微觀層次轉(zhuǎn)向宏觀層次,使內(nèi)部審計(jì)人員從宏觀、戰(zhàn)略角度,從企業(yè)治理結(jié)構(gòu)入手,站在高級管理層的角度分析問題,成為經(jīng)理人、審計(jì)委員會、外部審計(jì)人員以及外部重要利益相關(guān)者的重要輔助職能。然而我國大多數(shù)企業(yè)的內(nèi)審部門對內(nèi)部審計(jì)的認(rèn)識還停留在查錯防弊的傳統(tǒng)觀念上,以至于內(nèi)部審計(jì)得不到應(yīng)有的重視,審計(jì)的價值得不到充分的體現(xiàn)。隨著管理流程再造、企業(yè)對風(fēng)險管理的高度關(guān)注以及管理當(dāng)局迫于增強(qiáng)企業(yè)核心競爭力而對各項(xiàng)活動成本效益的高度關(guān)注,使得內(nèi)部審計(jì)部門面臨著“內(nèi)置外包”的尷尬。因此,內(nèi)部審計(jì)是否能夠增加價值、如何增加價值以及如何評價其價值,則成為我國內(nèi)部審計(jì)發(fā)展急需解決的問題。 本文旨在以管理學(xué)和審計(jì)學(xué)有關(guān)理論為指導(dǎo),采用規(guī)范分析的方法。首先,利用價值鏈理論分析了內(nèi)部審計(jì)在企業(yè)價值鏈上的定位;利用利益相關(guān)者理論分析了內(nèi)部審計(jì)利益相關(guān)者及其需求、內(nèi)部審計(jì)提供服務(wù)的類型,回答了內(nèi)部審計(jì)是否能增值的問題。其次,從風(fēng)險管理、戰(zhàn)略管理和公司治理三個方面具體分析內(nèi)部審計(jì)通過保證職能和咨詢職能的增值路徑,回答了內(nèi)部審計(jì)如何增值的問題。再次,通過對目前內(nèi)部審計(jì)業(yè)績評價方法的比較和評價,提出使用平衡記分卡方法進(jìn)行內(nèi)部審計(jì)績效評估可以有效促進(jìn)內(nèi)部審計(jì)由查錯防弊向戰(zhàn)略目標(biāo)增值的提升,回答了如何評價內(nèi)部審計(jì)增值的問題。最后,提出了提升內(nèi)部審計(jì)增值的途徑。 本文共分為五個部分: 第一部分,緒論。本部分介紹了研究背景及意義、國內(nèi)外研究現(xiàn)狀、研究方法、結(jié)構(gòu)安排以及本文的創(chuàng)新與不足。 第二部分,內(nèi)部審計(jì)目標(biāo)的演變歷程及其理論基礎(chǔ)。首先,介紹了內(nèi)部審計(jì)由防弊到興利再到增值的目標(biāo)演變歷程;然后,介紹了內(nèi)部審計(jì)增值的理論基礎(chǔ)-波特價值鏈理論和利益相關(guān)者理論,同時根據(jù)價值鏈理論分析了內(nèi)部審計(jì)在企業(yè)價值鏈上的定位,根據(jù)利益相關(guān)者理論分析了內(nèi)部審計(jì)的利益相關(guān)者及其需求。 第三部分,內(nèi)部審計(jì)增值路徑分析。首先,介紹了內(nèi)部審計(jì)增值的兩大實(shí)現(xiàn)形式-保證職能和咨詢職能;然后,從風(fēng)險管理、戰(zhàn)略管理和公司治理三方面分析了內(nèi)部審計(jì)的增值路徑。 第四部分,內(nèi)部審計(jì)增值的評價。對現(xiàn)有的通過自我評估評價內(nèi)部審計(jì)價值和通過相關(guān)利益者評價內(nèi)部審計(jì)價值兩種方法進(jìn)行了總結(jié)和比較,在此基礎(chǔ)上分析了平衡記分卡衡量內(nèi)部審計(jì)績效的方法,平衡記分卡方法的優(yōu)勢以及利用平衡記分卡衡量內(nèi)部審計(jì)價值的應(yīng)用,從而得出平衡記分卡方法更適合評價內(nèi)部審計(jì)價值。 第五部分,提升內(nèi)部審計(jì)增值的途徑。
[Abstract]:Internal auditing develops rapidly with the development of economy. Traditional internal auditing is limited to serving the management. Accordingly, its function, content and scope are limited. In 2001, IIA redefined internal auditing in the Guidelines for the Professional Practice of Internal Auditing. An independent, objective identification and consultation activity designed to increase organizational value and improve the operation of the organization. This new definition shows the change of internal audit objectives from the traditional "error detection and correction" to "added value", which shifts the focus of our internal audit attention from the micro level to the macro level and makes the internal auditors from the macro level. From the perspective of view and strategy, starting from the corporate governance structure and from the perspective of senior management, it becomes an important auxiliary function of managers, audit committees, external auditors and external important stakeholders. With the management process reengineering, the enterprise pays close attention to risk management and the management authorities are forced to enhance the core competitiveness of the enterprise and pay close attention to the cost-effectiveness of various activities, which makes the internal audit department face the "built-in outsourcing" Therefore, whether the internal audit can increase value, how to increase value and how to evaluate its value become the urgent problems to be solved in the development of internal audit in China.
This paper aims to take the theory of management and auditing as a guide and adopt the method of normative analysis. Firstly, the value chain theory is used to analyze the orientation of internal audit in the enterprise value chain; the stakeholder theory is used to analyze the stakeholders and their needs, the types of services provided by internal audit, and the internal audit is answered. Secondly, this paper analyzes the value-added path of internal audit through assuring and consulting functions from risk management, strategic management and corporate governance. Thirdly, through the comparison and evaluation of the current internal audit performance evaluation methods, it proposes the use of balanced score. The performance evaluation of internal audit with card method can effectively promote the value-added of internal audit from checking errors and preventing malpractices to strategic objectives, and answer the question of how to evaluate the value-added of internal audit.
This article is divided into five parts.
The first part is the introduction. This part introduces the research background and significance, research status at home and abroad, research methods, structural arrangements and innovation and deficiencies of this paper.
The second part, the evolution of internal audit objectives and its theoretical basis. Firstly, it introduces the evolution of internal audit objectives from anti-malpractice to profit and then to value-added. Then, it introduces the theoretical basis of internal audit value-added - Porter's value chain theory and stakeholder theory, and analyzes the internal audit in enterprises according to the value chain theory. According to the stakeholder theory, this paper analyzes the stakeholders and their needs of internal audit.
The third part is the analysis of the value-added path of internal audit. Firstly, it introduces the two realization forms of value-added of Internal Audit - guarantee function and consulting function. Then, it analyzes the value-added path of internal audit from three aspects: risk management, strategic management and corporate governance.
The fourth part is the value-added evaluation of internal audit. This paper summarizes and compares the two existing methods of self-evaluation and stakeholder evaluation of internal audit value. On this basis, it analyzes the methods of Balanced Scorecard to measure internal audit performance, the advantages of Balanced Scorecard and its utilization. The balanced scorecard is more suitable for evaluating the value of internal audit.
The fifth part, the way to enhance the value added of internal audit.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.45
本文編號：2246653
[Abstract]:Internal auditing develops rapidly with the development of economy. Traditional internal auditing is limited to serving the management. Accordingly, its function, content and scope are limited. In 2001, IIA redefined internal auditing in the Guidelines for the Professional Practice of Internal Auditing. An independent, objective identification and consultation activity designed to increase organizational value and improve the operation of the organization. This new definition shows the change of internal audit objectives from the traditional "error detection and correction" to "added value", which shifts the focus of our internal audit attention from the micro level to the macro level and makes the internal auditors from the macro level. From the perspective of view and strategy, starting from the corporate governance structure and from the perspective of senior management, it becomes an important auxiliary function of managers, audit committees, external auditors and external important stakeholders. With the management process reengineering, the enterprise pays close attention to risk management and the management authorities are forced to enhance the core competitiveness of the enterprise and pay close attention to the cost-effectiveness of various activities, which makes the internal audit department face the "built-in outsourcing" Therefore, whether the internal audit can increase value, how to increase value and how to evaluate its value become the urgent problems to be solved in the development of internal audit in China.
This paper aims to take the theory of management and auditing as a guide and adopt the method of normative analysis. Firstly, the value chain theory is used to analyze the orientation of internal audit in the enterprise value chain; the stakeholder theory is used to analyze the stakeholders and their needs, the types of services provided by internal audit, and the internal audit is answered. Secondly, this paper analyzes the value-added path of internal audit through assuring and consulting functions from risk management, strategic management and corporate governance. Thirdly, through the comparison and evaluation of the current internal audit performance evaluation methods, it proposes the use of balanced score. The performance evaluation of internal audit with card method can effectively promote the value-added of internal audit from checking errors and preventing malpractices to strategic objectives, and answer the question of how to evaluate the value-added of internal audit.
This article is divided into five parts.
The first part is the introduction. This part introduces the research background and significance, research status at home and abroad, research methods, structural arrangements and innovation and deficiencies of this paper.
The second part, the evolution of internal audit objectives and its theoretical basis. Firstly, it introduces the evolution of internal audit objectives from anti-malpractice to profit and then to value-added. Then, it introduces the theoretical basis of internal audit value-added - Porter's value chain theory and stakeholder theory, and analyzes the internal audit in enterprises according to the value chain theory. According to the stakeholder theory, this paper analyzes the stakeholders and their needs of internal audit.
The third part is the analysis of the value-added path of internal audit. Firstly, it introduces the two realization forms of value-added of Internal Audit - guarantee function and consulting function. Then, it analyzes the value-added path of internal audit from three aspects: risk management, strategic management and corporate governance.
The fourth part is the value-added evaluation of internal audit. This paper summarizes and compares the two existing methods of self-evaluation and stakeholder evaluation of internal audit value. On this basis, it analyzes the methods of Balanced Scorecard to measure internal audit performance, the advantages of Balanced Scorecard and its utilization. The balanced scorecard is more suitable for evaluating the value of internal audit.
The fifth part, the way to enhance the value added of internal audit.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.45
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