內(nèi)部審計(jì)執(zhí)行力的研究
發(fā)布時(shí)間：2019-03-19 19:58
【摘要】： 21世紀(jì)是充滿挑戰(zhàn)和機(jī)會(huì)的新世紀(jì),多樣化和多變性的環(huán)境使企業(yè)的經(jīng)營管理經(jīng)歷著實(shí)質(zhì)性的變革。在這變革過程中,內(nèi)部審計(jì)作為確保受托責(zé)任有效履行的管理控制機(jī)制,除了承擔(dān)防弊和興利兩項(xiàng)傳統(tǒng)職責(zé)之外,面臨著如何為企業(yè)提供“增值”服務(wù)的挑戰(zhàn)。同時(shí),從20世紀(jì)90年代開始,許多公司從成本費(fèi)用方面考慮,將其內(nèi)部審計(jì)業(yè)務(wù)部分甚至是全部交由民間審計(jì)機(jī)構(gòu)實(shí)施,這也對(duì)內(nèi)部審計(jì)構(gòu)成了前所未有的外在壓力。 面對(duì)著為組織增加價(jià)值的內(nèi)在壓力和注冊(cè)會(huì)計(jì)師的外在威脅,內(nèi)部審計(jì)必須進(jìn)行變革。與此同時(shí),人們?cè)絹碓秸J(rèn)識(shí)到企業(yè)執(zhí)行力的重要性。思科(Cisco)全球副總裁林正剛先生說:“Cisco的成功之處并不在于技術(shù),而在于執(zhí)行力�！蔽④�(Microsoft)比爾.蓋茨認(rèn)為:“微軟在未來十年內(nèi),所面臨的挑戰(zhàn)就是執(zhí)行力�！倍鴥�(nèi)部審計(jì)作為組織系統(tǒng)的一部分,研究它的執(zhí)行力可以明確內(nèi)部審計(jì)變革的方向,使之更好的融入企業(yè)的價(jià)值鏈中。因此選擇內(nèi)部審計(jì)執(zhí)行力作為研究對(duì)象具有重要的理論意義和現(xiàn)實(shí)意義。 本文除導(dǎo)論之外,共分四章,各章主要內(nèi)容如下: 導(dǎo)論部分介紹研究背景、本文的思路框架和研究方法 第一章內(nèi)部審計(jì)執(zhí)行力的基本理論。本章首先對(duì)執(zhí)行和執(zhí)行力的概念進(jìn)行了闡述,指出執(zhí)行力是企業(yè)具有的將經(jīng)營目標(biāo)和經(jīng)營戰(zhàn)略轉(zhuǎn)化為實(shí)際行動(dòng)的能力。為了弄清楚內(nèi)部審計(jì)為組織創(chuàng)造價(jià)值的過程,筆者把全面風(fēng)險(xiǎn)管理框架前的內(nèi)部控制稱為傳統(tǒng)內(nèi)部控制,把全面風(fēng)險(xiǎn)管理框架稱為現(xiàn)代內(nèi)部控制,然后結(jié)合價(jià)值鏈的分析,闡述了內(nèi)部審計(jì)在組織中的傳統(tǒng)作用和現(xiàn)代作用,由此得出了內(nèi)部審計(jì)對(duì)傳統(tǒng)內(nèi)部控制進(jìn)行確證發(fā)揮的作用已不適應(yīng)現(xiàn)代企業(yè)發(fā)展。為了滿足人們提出的“更有用的內(nèi)部審計(jì)”的要求,內(nèi)部審計(jì)必須把職能從單一的確證變?yōu)榇_證與咨詢,把審計(jì)對(duì)象從傳統(tǒng)內(nèi)部控制擴(kuò)展到風(fēng)險(xiǎn)管理和治理程序。在此基礎(chǔ)上,提出了內(nèi)部審計(jì)執(zhí)行力的含義,認(rèn)為內(nèi)部
[Abstract]:The 21st century is a new century full of challenges and opportunities. The diversified and changeable environment makes the management of enterprises undergo substantial changes. In the process of reform, internal audit, as a management control mechanism to ensure the effective performance of entrusted responsibilities, faces the challenge of how to provide "value-added" services to enterprises, in addition to taking on the traditional responsibilities of protecting against disadvantages and benefiting from profits. At the same time, from the 90's of the 20th century, many companies, considering the cost and cost, put the part of their internal audit business and even all of it to be implemented by the private audit institutions, which also poses unprecedented external pressure on the internal audit. Faced with the internal pressure to add value to the organization and the external threat of CPA, internal audit must be reformed. At the same time, people are more and more aware of the importance of enterprise execution. "the success of Cisco is not technology, but execution," said Mr. Zhenggang Lin, global vice president at Cisco (Cisco). Microsoft (Microsoft) Bill. "the challenge for Microsoft in the next decade is execution," Gates said. As a part of the organizational system, the research on the execution of internal audit can clarify the direction of internal audit reform, and make it better integrated into the value chain of the enterprise. Therefore, it is of great theoretical and practical significance to select the internal audit execution force as the research object. In addition to the introduction, this paper is divided into four chapters. The main contents of each chapter are as follows: the introduction part introduces the background of the research. The framework and research methods of this paper. Chapter one: the basic theory of internal audit execution. In this chapter, the concepts of execution and executive power are first described, and it is pointed out that executive power is the ability of enterprises to translate business objectives and business strategies into practical actions. In order to understand the process of creating value for the organization by internal audit, the author calls the internal control before the comprehensive risk management framework the traditional internal control, and the comprehensive risk management framework as the modern internal control, and then combines the analysis of the value chain. This paper expounds the traditional and modern role of internal audit in the organization, and concludes that the role of internal audit in validating the traditional internal control is no longer suitable for the development of modern enterprises. In order to meet the requirement of "more useful internal audit", the function of internal audit must be changed from single confirmation to corroboration and consultation, and the audit object should be extended from traditional internal control to risk management and governance process. On this basis, the meaning of internal audit execution power is put forward, and the internal audit execution power is considered.
【學(xué)位授予單位】：西南財(cái)經(jīng)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)：2443848
[Abstract]:The 21st century is a new century full of challenges and opportunities. The diversified and changeable environment makes the management of enterprises undergo substantial changes. In the process of reform, internal audit, as a management control mechanism to ensure the effective performance of entrusted responsibilities, faces the challenge of how to provide "value-added" services to enterprises, in addition to taking on the traditional responsibilities of protecting against disadvantages and benefiting from profits. At the same time, from the 90's of the 20th century, many companies, considering the cost and cost, put the part of their internal audit business and even all of it to be implemented by the private audit institutions, which also poses unprecedented external pressure on the internal audit. Faced with the internal pressure to add value to the organization and the external threat of CPA, internal audit must be reformed. At the same time, people are more and more aware of the importance of enterprise execution. "the success of Cisco is not technology, but execution," said Mr. Zhenggang Lin, global vice president at Cisco (Cisco). Microsoft (Microsoft) Bill. "the challenge for Microsoft in the next decade is execution," Gates said. As a part of the organizational system, the research on the execution of internal audit can clarify the direction of internal audit reform, and make it better integrated into the value chain of the enterprise. Therefore, it is of great theoretical and practical significance to select the internal audit execution force as the research object. In addition to the introduction, this paper is divided into four chapters. The main contents of each chapter are as follows: the introduction part introduces the background of the research. The framework and research methods of this paper. Chapter one: the basic theory of internal audit execution. In this chapter, the concepts of execution and executive power are first described, and it is pointed out that executive power is the ability of enterprises to translate business objectives and business strategies into practical actions. In order to understand the process of creating value for the organization by internal audit, the author calls the internal control before the comprehensive risk management framework the traditional internal control, and the comprehensive risk management framework as the modern internal control, and then combines the analysis of the value chain. This paper expounds the traditional and modern role of internal audit in the organization, and concludes that the role of internal audit in validating the traditional internal control is no longer suitable for the development of modern enterprises. In order to meet the requirement of "more useful internal audit", the function of internal audit must be changed from single confirmation to corroboration and consultation, and the audit object should be extended from traditional internal control to risk management and governance process. On this basis, the meaning of internal audit execution power is put forward, and the internal audit execution power is considered.
【學(xué)位授予單位】：西南財(cái)經(jīng)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
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前6條
1 石麗娟;我國企業(yè)增值型內(nèi)部審計(jì)研究[D];山東經(jīng)濟(jì)學(xué)院;2011年
2 楊威;上市公司內(nèi)部審計(jì)問題研究[D];東北師范大學(xué);2008年
3 裴敏;高校內(nèi)部控制審計(jì)之信息導(dǎo)向模式研究[D];中南大學(xué);2007年
4 英艷華;全面風(fēng)險(xiǎn)管理導(dǎo)向內(nèi)部審計(jì)研究[D];山東經(jīng)濟(jì)學(xué)院;2010年
5 曹紅;我國上市公司內(nèi)部審計(jì)研究[D];武漢理工大學(xué);2010年
6 彭靜;基于價(jià)值增值的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)[D];河北大學(xué);2013年
，本文編號(hào)：2443848
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