本文關(guān)鍵詞： 內(nèi)部審計(jì)規(guī)范 法律規(guī)范 內(nèi)部審計(jì)準(zhǔn)則　出處：《廈門大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 2003年3月國家審計(jì)署重新頒布《審計(jì)署關(guān)于內(nèi)部審計(jì)工作的規(guī)定》,中國內(nèi)部審計(jì)協(xié)會自2003年4月起,陸續(xù)發(fā)布《內(nèi)部審計(jì)基本準(zhǔn)則》、《內(nèi)部審計(jì)人員職業(yè)道德規(guī)范》以及24個(gè)具體準(zhǔn)則和2個(gè)內(nèi)部審計(jì)實(shí)務(wù)指南。這標(biāo)志著我國內(nèi)部審計(jì)邁上了法制化、規(guī)范化、職業(yè)化的新臺階。但如同任何新生事物一樣,內(nèi)部審計(jì)規(guī)范化、職業(yè)化也有一個(gè)逐步發(fā)展、完善的過程,在這一過程中不可避免的會出現(xiàn)一些問題和矛盾。就內(nèi)部審計(jì)規(guī)范而言,主要是與國家審計(jì)、社會審計(jì)相比,內(nèi)部審計(jì)規(guī)范起步較晚,體系不夠健全,從而影響了內(nèi)部審計(jì)的發(fā)展。正因如此,研究我國內(nèi)部審計(jì)規(guī)范問題,對促進(jìn)內(nèi)部審計(jì)法制化、規(guī)范化和職業(yè)化建設(shè)具有重大意義。 本文依據(jù)我國審計(jì)規(guī)范現(xiàn)有的理論框架,采用比較分析法,對我國內(nèi)部審計(jì)規(guī)范存在的問題,特別是法律規(guī)范,進(jìn)行全面、深入地探究。文章共分為五章,第一章導(dǎo)言部分,介紹了本文的選題背景、相關(guān)文獻(xiàn)綜述、論文框架以及重要觀點(diǎn)。第二章是內(nèi)部審計(jì)規(guī)范理論問題的研究。首先在界定內(nèi)部審計(jì)規(guī)范相關(guān)概念基礎(chǔ)上,對內(nèi)部審計(jì)規(guī)范含義、特征、分類及其內(nèi)在邏輯結(jié)構(gòu)進(jìn)行深入的分析。其次對內(nèi)部審計(jì)規(guī)范與受托責(zé)任、委托代理關(guān)系進(jìn)行分析論證,說明了內(nèi)部審計(jì)規(guī)范的理論依據(jù)。而后闡述我國特有傳統(tǒng)文化環(huán)境因素對內(nèi)部審計(jì)規(guī)范的影響,即傾向于法律管制,特別是對于法律規(guī)范,政府應(yīng)扮演積極的角色,頒布相關(guān)法規(guī),為內(nèi)部審計(jì)行為活動(dòng)提供發(fā)展的空間。第三章探討內(nèi)部審計(jì)法律規(guī)范問題。在回顧現(xiàn)代內(nèi)部審計(jì)法律規(guī)范發(fā)展歷程和介紹我國內(nèi)部審計(jì)現(xiàn)狀基礎(chǔ)上,從審計(jì)體系角度,對我國內(nèi)部審計(jì)與國家審計(jì)、社會審計(jì)的法律規(guī)范進(jìn)行比較;從職業(yè)化角度,與同具“內(nèi)向性”的會計(jì)職業(yè)展開比較,發(fā)現(xiàn)問題,分析原因,提出制定內(nèi)部審計(jì)法律規(guī)范的核心,即為內(nèi)部審計(jì)“量身訂做”的“基本法”的建議,且從內(nèi)部審計(jì)目標(biāo)設(shè)定、權(quán)力安排和組織制度設(shè)置等方面,對內(nèi)部審計(jì)“基本法”的架構(gòu)進(jìn)行探討。第四章研究內(nèi)部審計(jì)準(zhǔn)則問題。首先介紹我國內(nèi)部審計(jì)準(zhǔn)則基本情況,其次,從審計(jì)準(zhǔn)則框架體系、結(jié)構(gòu)構(gòu)造等方面,對內(nèi)部審計(jì)準(zhǔn)則與國家審計(jì)準(zhǔn)則和獨(dú)立審計(jì)準(zhǔn)則進(jìn)行比較,并以此為基礎(chǔ),進(jìn)一步對內(nèi)部審計(jì)基本準(zhǔn)則與國家審計(jì)基本準(zhǔn)則、獨(dú)立審計(jì)基本準(zhǔn)則的結(jié)構(gòu)和內(nèi)容展開比較,從中發(fā)現(xiàn)相同與相異之處,分析影響因素,并建議:在基本準(zhǔn)則中明確與其他職業(yè)準(zhǔn)則的關(guān)系;在內(nèi)部審計(jì)基本準(zhǔn)則中引入“審計(jì)委員會”管理模式;出臺有關(guān)經(jīng)濟(jì)責(zé)任審計(jì)具體準(zhǔn)則。第五章探討內(nèi)部審計(jì)職業(yè)道德規(guī)范問題。在界定內(nèi)部審計(jì)職業(yè)道德規(guī)范概念基礎(chǔ)上,從國內(nèi)方面,與我國《審計(jì)機(jī)關(guān)審計(jì)人員職業(yè)道德準(zhǔn)則》、《中國注冊會計(jì)師職業(yè)道德基本準(zhǔn)則》進(jìn)行比較;從國外方面,與國際內(nèi)部審計(jì)職業(yè)道德規(guī)范比較,從中發(fā)現(xiàn)共性與個(gè)性,針對差異,分析原因,并建議:把內(nèi)部審計(jì)職業(yè)道德規(guī)范納入內(nèi)部審計(jì)準(zhǔn)則框架之中;對于違反職業(yè)道德規(guī)范的內(nèi)部審計(jì)人員,作出相應(yīng)的處罰規(guī)定。
[Abstract]:In March 2003, the National Audit Office audit "re enacted regulations on the work of internal audit", China Internal Audit Association since April 2003, has issued "basic standards of internal audit >, < > the internal audit personnel occupation ethics and 24 specific criteria and 2 internal audit practice guidelines. This marks China's internal audit step on the legalization, standardization, new level of occupation. But like any new things, the internal auditing standard, occupation also has a progressive development and improvement process, in this process, inevitably there will be some problems and contradictions. The internal audit standards, mainly with the country audit, social audit, internal audit standards started late, the system is not perfect, thus affecting the development of internal audit. Because of this, research on the internal audit standards of our country, to promote the legalization of internal audit, Standardization and professionalization are of great significance.
According to China's existing theoretical framework of audit standards, using the method of comparative analysis, the existence of internal auditing in our country, especially the legal norms, conduct a comprehensive and in-depth study. This article is divided into five chapters, the first chapter is the introduction part, introduces the research background of this paper, the relevant literature review, as well as important view the framework of the thesis. The second chapter is the research on the theoretical issues of internal audit standards. Firstly, define the basic concepts of internal audit standards, the characteristics of internal audit standards, meaning, classification and logical structure. Then in-depth analysis of internal audit standards and accountability, principal-agent relationship analysis, introduces the theory of on the basis of internal audit standards. Then expounded China's unique traditional culture of environmental factors on the impact of internal audit norms, which tend to legal regulation, especially for legal norms, government We should play an active role in the promulgation of relevant laws and regulations, provide space for the development of internal audit activities. The third chapter discusses the legal standards of internal audit. In reviewing the development of the legal standards of internal audit and the internal audit in China based on the current situation, from the angle of audit system, internal audit and national audit in China, legal norms compared to social audit; from the perspective of the same occupation, "introversion" of accounting occupation have been compared, found the problem, analyze the reasons, put forward to develop the core legal standards of internal audit, internal audit is the "tailor-made" the "basic law" of the proposal, and the aim of internal audit, power arrangement and organization system settings, to explore the internal audit "basic law" of the architecture. The fourth chapter studies the internal auditing standards. Firstly, China's internal audit standards Secondly, from the audit criteria, framework, structure and so on, the internal auditing standards and auditing standards and auditing standards are compared, and on this basis, the basic standards of internal audit and national audit basic standards, expand the structure and content of the independent audit principles, to find out the differences and similarities from in the analysis of influencing factors and suggestions: a clear relationship with other occupation standards in the basic guidelines; introducing the management pattern of audit committee in the "basic standards of internal audit; the introduction of specific economic responsibility auditing standards. The fifth chapter discusses the internal audit occupation ethics problem. In the definition of internal audit occupation ethics based on the concept. From the domestic side, with China's occupation moral standards > < < audit staff, China registered basic standards of occupation morals are compared from Accounting >; Abroad, compared with the international internal audit occupation ethics, found from commonness and individuality, in view of the differences, analyze the reasons, and suggestions: internal audit occupation moral norms into the internal auditing framework; for violation of occupation ethics of internal auditors, make corresponding penalties.

【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 林玉茹;建設(shè)項(xiàng)目全過程跟蹤審計(jì)研究[D];華南理工大學(xué);2012年

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本文編號：1520296