發(fā)布時(shí)間：2018-03-09 02:20

  本文選題：內(nèi)部審計(jì)　切入點(diǎn)：內(nèi)部控制　出處：《遼寧大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：自從國(guó)際上推出薩奧法案之后,內(nèi)部審計(jì)的發(fā)展逐漸走向的專業(yè)化,標(biāo)準(zhǔn)化,系統(tǒng)化和規(guī)范化,雖然內(nèi)部審計(jì)還存在各類矛盾與爭(zhēng)議有待解決,然而通過(guò)加快我國(guó)內(nèi)部審計(jì)制度建設(shè)和規(guī)范行業(yè)規(guī)章制度,都有助于促進(jìn)企業(yè)治理結(jié)構(gòu)的完善、提高其管理水平與經(jīng)濟(jì)效益,從而實(shí)現(xiàn)當(dāng)代內(nèi)部審計(jì)以實(shí)現(xiàn)企業(yè)增值為終極目標(biāo)的基本理念。尤其是對(duì)各類中大型集團(tuán)公司而言,如何加大改革、整合與創(chuàng)新步伐則是內(nèi)部審計(jì)主要研究方向。故筆者選取了內(nèi)部審計(jì)為本文研究方向。國(guó)內(nèi)目前針對(duì)如何結(jié)合國(guó)內(nèi)外內(nèi)部審計(jì)基本規(guī)范和調(diào)和中外相關(guān)規(guī)定之間的差異和矛盾的研究成果較多,但通過(guò)對(duì)商業(yè)企業(yè)現(xiàn)存的內(nèi)部審計(jì)制度及現(xiàn)狀觀察分析,并結(jié)合我國(guó)當(dāng)前的規(guī)定,探討其內(nèi)部審計(jì)過(guò)程中存在的問(wèn)題的研究較為少。因此,筆者選取了國(guó)內(nèi)具有代表性的商業(yè)企業(yè)諾亞舟教育集團(tuán)為本文的研究對(duì)象。本文中的研究對(duì)象諾亞舟教育集團(tuán)本為紐約上市公司,后由國(guó)外企業(yè)收購(gòu),故其內(nèi)部審計(jì)的發(fā)展一方面受西方薩奧法案的影響較深,另一方面則在實(shí)踐工作中結(jié)合了我國(guó)的內(nèi)部審計(jì)的相關(guān)規(guī)定和我國(guó)經(jīng)濟(jì)環(huán)境現(xiàn)狀的影響,且其內(nèi)部審計(jì)發(fā)展水平處于國(guó)內(nèi)同規(guī)模企業(yè)中的先進(jìn)水平。故本文以內(nèi)部控制理論和公司治理理論為理論支撐,利用文獻(xiàn)分析法和案例分析法,選取一個(gè)具有一定代表性的中大型集團(tuán)作為研究對(duì)象展開(kāi)研究。首先對(duì)集團(tuán)的背景情況進(jìn)行介紹,其次對(duì)集團(tuán)內(nèi)部審計(jì)概況進(jìn)行描述,分析其內(nèi)部審計(jì)現(xiàn)狀,發(fā)現(xiàn)其內(nèi)部審計(jì)過(guò)程中存在的問(wèn)題,挖掘產(chǎn)生這些問(wèn)題的根本原因,并為其提出具有針對(duì)性的解決辦法。由于現(xiàn)代內(nèi)部審計(jì)理念的變化,企業(yè)對(duì)于內(nèi)部審計(jì)的要求不再僅僅局限于監(jiān)督的職能,而是從企業(yè)價(jià)值最大化的角度出發(fā),希望其為企業(yè)帶來(lái)價(jià)值。而諾亞舟集團(tuán)在退市之后,企業(yè)內(nèi)部審計(jì)部門(mén)逐漸淪為財(cái)務(wù)會(huì)計(jì)部門(mén)的監(jiān)督者,出現(xiàn)了內(nèi)部審計(jì)角色定位不明確,審計(jì)項(xiàng)目確立較為被動(dòng)等問(wèn)題。造成這些問(wèn)題的原因包括管理層對(duì)內(nèi)部審計(jì)角色理解不準(zhǔn)確,機(jī)構(gòu)層次冗雜致審計(jì)人員自主性受限等。本文針對(duì)集團(tuán)現(xiàn)狀提出了轉(zhuǎn)變管理層對(duì)審計(jì)的角色定位、采取扁平化管理模式等建議。因此,筆者希望通過(guò)本文的研究?jī)?nèi)容,為諾亞舟教育集團(tuán)內(nèi)部審計(jì)制度的完善提供思路和參考,同時(shí)希望能為國(guó)內(nèi)同類型商業(yè)企業(yè)內(nèi)部審計(jì)制度的完善提供參考和借鑒。
[Abstract]:Since the introduction of the Saao Act in the world, the development of internal audit has gradually moved towards specialization, standardization, systematization and standardization, although there are still various contradictions and disputes in internal audit that need to be resolved. However, by speeding up the construction of our internal audit system and standardizing the rules and regulations of the industry, we can promote the improvement of the corporate governance structure and improve its management level and economic benefits. So as to realize the basic idea that the ultimate goal of contemporary internal audit is to realize the value added of enterprises, especially for all kinds of medium and large group companies, how to increase the reform, Integration and innovation are the main research directions of internal audit. Therefore, the author chooses internal audit as the research direction of this paper. At present, China aims at how to combine the basic standards of internal audit at home and abroad and reconcile the relevant regulations between China and foreign countries. The results of research on the differences and contradictions of. However, by observing and analyzing the existing internal audit system and current situation of commercial enterprises, and combining with the current regulations of our country, the research on the problems existing in the process of internal audit is less. The author chooses Noah Zhou Education Group, a representative commercial enterprise in China, as the research object of this paper. The research object of this paper is the New York listed company, which was acquired by foreign enterprises. On the one hand, the development of internal audit is deeply influenced by the Saao Act in the West, on the other hand, it combines the relevant regulations of internal audit in our country and the current situation of economic environment in our country in practical work. The development level of internal audit is at the advanced level of domestic enterprises of the same scale. Therefore, this paper takes internal control theory and corporate governance theory as theoretical support, using literature analysis method and case analysis method. A representative medium and large group is selected as the research object. Firstly, the background of the group is introduced, then the general situation of the group internal audit is described, and the present situation of the internal audit is analyzed. Find out the problems existing in the process of internal audit, dig out the root causes of these problems, and put forward targeted solutions for them. The requirement of internal audit is no longer limited to the function of supervision, but from the angle of maximizing the value of the enterprise, it is expected to bring value to the enterprise. The internal audit department of the enterprise has gradually become the supervisor of the financial accounting department, and the role of internal audit is not clear. The reasons for these problems include the management's inaccurate understanding of the role of internal audit. This paper puts forward some suggestions such as changing the role of management to audit and adopting flattened management mode in view of the present situation of the group. Therefore, the author hopes to adopt the research content of this paper. It provides ideas and references for the improvement of the internal audit system of Noah's boat education group, and hopes to provide reference for the improvement of the internal audit system of the same type of commercial enterprises in China.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 王波;趙玉林;;論集團(tuán)化企業(yè)內(nèi)部審計(jì)信息化建設(shè)——以中石化集團(tuán)為例[J];財(cái)會(huì)月刊;2017年04期

2 任銅利;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)應(yīng)用研究[J];中國(guó)管理信息化;2016年13期

3 張穎;黃金花;;大數(shù)據(jù)時(shí)代企業(yè)內(nèi)部審計(jì)信息化研究[J];中國(guó)管理信息化;2016年13期

4 蔣紅梅;;民營(yíng)企業(yè)內(nèi)部審計(jì)問(wèn)題探討[J];中國(guó)集體經(jīng)濟(jì);2016年18期

5 鮑群;代陳陳;;我國(guó)增值型內(nèi)部審計(jì)發(fā)展策略探討——基于美國(guó)經(jīng)驗(yàn)[J];財(cái)會(huì)學(xué)習(xí);2016年12期

6 彭群;譚霓;;促進(jìn)內(nèi)部審計(jì)成果價(jià)值最大化的思考[J];企業(yè)改革與管理;2016年11期

7 梅榮江;;內(nèi)部審計(jì)邊界問(wèn)題研究——基于人民銀行的內(nèi)部審計(jì)實(shí)踐[J];中國(guó)內(nèi)部審計(jì);2016年06期

8 劉文磊;;談內(nèi)部審計(jì)適應(yīng)新常態(tài)踐行新理念[J];中國(guó)內(nèi)部審計(jì);2016年06期

9 張佑玲;;淺談企業(yè)內(nèi)部審計(jì)與內(nèi)控制度建設(shè)[J];財(cái)經(jīng)界(學(xué)術(shù)版);2016年11期

10 夏丹;;我國(guó)民營(yíng)企業(yè)內(nèi)部審計(jì)存在的問(wèn)題及對(duì)策研究[J];企業(yè)改革與管理;2016年10期

相關(guān)碩士學(xué)位論文 前3條

1 肖冠怡;我國(guó)民營(yíng)中小企業(yè)內(nèi)部審計(jì)若干問(wèn)題研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2016年

2 宮博;亞星化學(xué)內(nèi)部審計(jì)問(wèn)題研究[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

3 張曉坤;ABC煙草公司內(nèi)部審計(jì)問(wèn)題研究[D];吉林大學(xué);2010年

，

本文編號(hào)：1586583