發(fā)布時(shí)間：2018-03-04 15:06

  本文選題：內(nèi)部審計(jì)　切入點(diǎn)：價(jià)值增值　出處：《天津財(cái)經(jīng)大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 21世紀(jì)是充滿機(jī)遇與挑戰(zhàn)的新世紀(jì)。置身于多樣化和多變性的環(huán)境,我們對(duì)事物本質(zhì)的認(rèn)識(shí)進(jìn)一步深入。根據(jù)IIA對(duì)內(nèi)部審計(jì)的最新定義可以得知:內(nèi)部審計(jì)是集風(fēng)險(xiǎn)管理、內(nèi)部控制和公司治理等要素于一體的綜合性審計(jì),并且為組織增加價(jià)值的功能第一次被列入定義。此舉表明了在歷史變革的今天,內(nèi)部審計(jì)已經(jīng)位于一個(gè)前所未有的新高度,作為確保受托責(zé)任有效履行的管理控制機(jī)制,它要站在組織整體利益的立場(chǎng)上,發(fā)揮其提高運(yùn)作效率和增加價(jià)值的作用。 由此可見,現(xiàn)代內(nèi)部審計(jì)的核心已由防弊興利提升為增加價(jià)值和提高機(jī)構(gòu)的運(yùn)營(yíng)效率。這一轉(zhuǎn)變賦予了內(nèi)部審計(jì)更深的內(nèi)涵,促進(jìn)了內(nèi)部審計(jì)職業(yè)角色的轉(zhuǎn)變,為內(nèi)部審計(jì)人員在組織中占據(jù)重要的地位和嶄新的位置提供了難得的機(jī)遇,同時(shí)也提出了嚴(yán)峻的挑戰(zhàn)。 組織實(shí)現(xiàn)價(jià)值的方式是生產(chǎn)產(chǎn)品或提供服務(wù),并且利用資源推銷這些產(chǎn)品或服務(wù)。內(nèi)部審計(jì)雖不從事這些活動(dòng),但它可以通過系統(tǒng)化、規(guī)范化的方法收集、理解和評(píng)價(jià)組織運(yùn)營(yíng)過程的信息,并通過確認(rèn)、咨詢、建議、書面報(bào)告等形式向管理人員傳遞,從而為增加組織價(jià)值的目標(biāo)服務(wù)。 本文采用規(guī)范研究的方法,首先通過內(nèi)部審計(jì)定義的歷史沿革展開對(duì)其價(jià)值增值功能的基本研究,其中包括動(dòng)因分析、內(nèi)涵與特征等,介紹了供應(yīng)鏈管理理論在價(jià)值增值功能中的運(yùn)用;然后重點(diǎn)分析了價(jià)值增值功能實(shí)現(xiàn)的條件、形式和途徑,主要包括內(nèi)部控制、公司治理以及GRC的整合等;最后對(duì)內(nèi)部審計(jì)的價(jià)值增值功能進(jìn)行了幾項(xiàng)拓展研究,旨在拋磚引玉,推進(jìn)價(jià)值增值在中國(guó)內(nèi)部審計(jì)職業(yè)界的深入開展與實(shí)踐。
[Abstract]:21th century is a new century full of opportunities and challenges. In the environment of diversity and variability, we have a deeper understanding of the nature of things. According to the latest definition of internal audit by IIA, we can know that internal audit is risk management. Integrated auditing with elements such as internal control and corporate governance, and functions that add value to the organization have been defined for the first time. This shows that in a time of historical change, internal audit is at an unprecedented new height. As a management and control mechanism to ensure the effective implementation of the fiduciary responsibility, it should stand on the standpoint of the overall interests of the organization and play its role of improving the operational efficiency and adding value. It can be seen from this that the core of modern internal audit has been promoted from preventing disadvantages and benefiting to increasing value and improving the operational efficiency of the organization. This transformation has given the internal audit a deeper connotation and promoted the transformation of the professional role of internal audit. It provides a rare opportunity for the internal auditors to occupy an important position and a new position in the organization, and at the same time presents a severe challenge. The way in which an organization realizes value is by producing products or providing services and using resources to market those products or services. Although internal audit does not engage in these activities, it can be collected in a systematic and standardized way. Understand and evaluate the information of the organization's operating process and deliver it to managers in the form of confirmation, consultation, advice, written reports, etc., thus serving the purpose of adding value to the organization. In this paper, through the historical evolution of the definition of internal audit, the basic research on the value-added function of internal audit is carried out, which includes motivation analysis, connotation and characteristics, etc. This paper introduces the application of the supply chain management theory in the value added function, and then analyzes the conditions, forms and ways of realizing the value added function, including internal control, corporate governance and the integration of GRC, etc. At last, this paper studies the value added function of internal audit in order to promote the development and practice of value increment in China's internal audit profession.
【學(xué)位授予單位】：天津財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 顧敏;;淺議公司治理與內(nèi)部審計(jì)[J];企業(yè)導(dǎo)報(bào);2012年16期

相關(guān)碩士學(xué)位論文 前3條

1 劉莉;內(nèi)部審計(jì)增值功能運(yùn)用研究[D];西南財(cái)經(jīng)大學(xué);2009年

2 張利連;JD集團(tuán)公司內(nèi)部審計(jì)研究[D];電子科技大學(xué);2010年

3 丁唯穎;HT集團(tuán)公司增值型內(nèi)部審計(jì)研究[D];中國(guó)海洋大學(xué);2011年

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本文編號(hào)：1566141