本文選題：內(nèi)部審計(jì)　切入點(diǎn)：咨詢　出處：《東南大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著民營(yíng)經(jīng)濟(jì)的發(fā)展,越來(lái)越多的中小型民營(yíng)企業(yè)引入了內(nèi)部審計(jì)機(jī)制。其目的除了發(fā)揮審計(jì)傳統(tǒng)的監(jiān)督評(píng)價(jià)職能外,更在于利用內(nèi)部審計(jì)獨(dú)立客觀的地位提供建設(shè)性的咨詢服務(wù)進(jìn)而促進(jìn)企業(yè)整體績(jī)效的提高,促進(jìn)企業(yè)價(jià)值的增加。但是,由于中國(guó)內(nèi)部審計(jì)基于國(guó)有經(jīng)濟(jì)內(nèi)部審計(jì)發(fā)展的客觀現(xiàn)狀導(dǎo)致了內(nèi)部審計(jì)機(jī)構(gòu)提供咨詢服務(wù)的質(zhì)量和效果都無(wú)法完全滿足企業(yè)的價(jià)值增值需求,而中小型民營(yíng)企業(yè)人力資源、管理水平均不足的現(xiàn)狀更加劇了這一矛盾,本文即針對(duì)這些問(wèn)題進(jìn)行研究,旨在發(fā)現(xiàn)問(wèn)題的具體原因并提出解決方法。本文通過(guò)對(duì)兩個(gè)案例的探討,使用修正的勝任力模型對(duì)案例1涉及的內(nèi)部審計(jì)人員執(zhí)行咨詢業(yè)務(wù)的勝任力問(wèn)題進(jìn)行探討,進(jìn)而分析中小型民營(yíng)企業(yè)內(nèi)部審計(jì)人員在執(zhí)行咨詢業(yè)務(wù)時(shí)的勝任力狀況和不足；對(duì)案例2中內(nèi)部審計(jì)機(jī)構(gòu)提供咨詢服務(wù)的方法進(jìn)行研究,對(duì)比國(guó)際內(nèi)部審計(jì)專業(yè)實(shí)務(wù)標(biāo)準(zhǔn)的要求,分析目前中小型民營(yíng)企業(yè)內(nèi)部審計(jì)機(jī)構(gòu)在提供咨詢服務(wù)時(shí)業(yè)務(wù)模式和認(rèn)識(shí)的不足。在前述研究的基礎(chǔ)上,提出以下改進(jìn)措施：提高現(xiàn)有審計(jì)人員的經(jīng)營(yíng)管理能力、吸納其他專業(yè)人員進(jìn)入或暫時(shí)進(jìn)入內(nèi)部審計(jì)領(lǐng)域、利用外部專家服務(wù)、與管理者建立良好的互信互助關(guān)系、利用多種咨詢方法積極促成咨詢業(yè)務(wù)結(jié)果的應(yīng)用以及避免強(qiáng)制推行咨詢結(jié)果,以此達(dá)到更好地滿足企業(yè)對(duì)內(nèi)部審計(jì)咨詢業(yè)務(wù)的需求,提升內(nèi)部審計(jì)的地位和作用的目標(biāo)。
[Abstract]:With the development of private economy, more and more small and medium-sized private enterprises have introduced the internal audit mechanism. It is more important to make use of the independent and objective status of internal audit to provide constructive advisory services to promote the overall performance of the enterprise and to increase the value of the enterprise. Due to the fact that internal audit in China is based on the development of internal audit in state-owned economy, the quality and effect of consulting services provided by internal audit institutions can not fully meet the value added needs of enterprises, while the human resources of small and medium-sized private enterprises. The current situation of insufficient management level has exacerbated this contradiction. This paper aims to find out the specific causes of these problems and put forward solutions through the discussion of two cases, the purpose of this paper is to study these problems, in order to find out the specific causes of the problems and to put forward solutions. Using the modified competency model, this paper discusses the competence of the internal auditors in case 1, and then analyzes the competence and deficiency of the internal auditors in the small and medium-sized private enterprises. To study the methods of providing advisory services by internal audit institutions in case 2, and to compare the requirements of international standards for the professional practice of internal audit, Based on the above research, the paper puts forward the following improvement measures: to improve the management ability of the existing auditors, To attract other professionals into or temporarily enter the field of internal audit, to use the services of external experts to establish a good relationship of mutual trust and mutual assistance with managers, This paper makes use of various consulting methods to actively promote the application of consulting business results and to avoid the compulsory implementation of consulting results in order to better meet the needs of enterprises for internal audit consulting business and to enhance the status and role of internal audit.
【學(xué)位授予單位】：東南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.45

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