本文選題：內(nèi)部審計(jì)　切入點(diǎn)：人際關(guān)系　出處：《浙江工商大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：內(nèi)部審計(jì)機(jī)構(gòu)是組織內(nèi)部的特殊機(jī)構(gòu),其職責(zé)就是對(duì)組織的經(jīng)營(yíng)管理活動(dòng)進(jìn)行審計(jì)和評(píng)價(jià)。為了履行職責(zé),內(nèi)部審計(jì)人員不僅要與組織內(nèi)部所有的人員打交道,還要與組織外部的人員進(jìn)行溝通和協(xié)作。如果不能恰當(dāng)?shù)靥幚砣穗H關(guān)系,就很可能導(dǎo)致內(nèi)部審計(jì)人員與相關(guān)人員之間產(chǎn)生沖突,不僅無法保證內(nèi)部審計(jì)作用的充分發(fā)揮,還會(huì)直接影響內(nèi)部審計(jì)人員的生存和發(fā)展空間。 良好的人際關(guān)系對(duì)順利開展內(nèi)部審計(jì)工作十分重要,本文主要圍繞我國(guó)內(nèi)部審計(jì)中人際關(guān)系的協(xié)調(diào)進(jìn)行研究。 內(nèi)部審計(jì)工作的特征決定了內(nèi)部審計(jì)中人際關(guān)系的重要性和特殊性：在開展審計(jì)工作前,內(nèi)部審計(jì)人員需要得到適當(dāng)管理層的授權(quán)和支持；在審計(jì)過程中,要和各職能部門的人員進(jìn)行交流,以獲取充分適當(dāng)?shù)膶徲?jì)證據(jù)；在審計(jì)結(jié)束后,為了確保審計(jì)建議被理解和采納,要與被審計(jì)人員進(jìn)行溝通。我國(guó)的內(nèi)部審計(jì)人際關(guān)系主要由五個(gè)部分構(gòu)成,本文詳細(xì)介紹了每個(gè)構(gòu)成部分的內(nèi)容和特征。作者在總結(jié)學(xué)者研究的基礎(chǔ)上,得出對(duì)我國(guó)內(nèi)部審計(jì)人際關(guān)系產(chǎn)生影響的三個(gè)主要因素,包括內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置對(duì)內(nèi)部審計(jì)人際關(guān)系的影響；內(nèi)部審計(jì)人員的勝任能力對(duì)內(nèi)部審計(jì)人際關(guān)系的影響；我國(guó)人際關(guān)系的社會(huì)取向?qū)?nèi)部審計(jì)人際關(guān)系的影響。由于組織中各成員的利益需求、心理控制和價(jià)值觀不同,容易發(fā)生人際沖突。處理人際沖突有五種不同的方式,包括對(duì)抗,逃避,順應(yīng),妥協(xié)和合作。不同的處理方式會(huì)產(chǎn)生不同的后果。其中,合作是最有效的處理方式。合作是指沖突雙方尋找滿足共同需求的方法,達(dá)到人際關(guān)系的協(xié)調(diào)。最后本文針對(duì)內(nèi)部審計(jì)中的人際沖突提出一些可行的協(xié)調(diào)建議和方法。
[Abstract]:An internal audit institution is a special organization within the organization. Its duty is to audit and evaluate the management activities of the organization. In order to perform its duties, the internal auditors not only deal with all the people in the organization, If the interpersonal relationship is not properly handled, it may lead to the conflict between the internal auditor and the relevant personnel, and not only can not guarantee the full play of the role of internal audit. It will also directly affect the survival and development space of internal auditors. Good interpersonal relationship is very important for the smooth development of internal audit, this paper mainly focuses on the coordination of interpersonal relations in our internal audit. The characteristics of the internal audit work determine the importance and particularity of the interpersonal relationship in the internal audit: before conducting the audit work, the internal auditors need to be authorized and supported by the appropriate management. To communicate with the personnel of the functional departments to obtain adequate and appropriate audit evidence and, after the audit, to ensure that audit recommendations are understood and accepted, In order to communicate with the auditees, the interpersonal relationship of internal audit in our country is mainly composed of five parts. This paper introduces the contents and characteristics of each component in detail. Three main factors influencing the interpersonal relationship of internal audit in China are obtained, including the influence of the establishment of internal audit institution on the interpersonal relationship of internal audit, the influence of the competence of internal auditor on the interpersonal relationship of internal audit. The influence of the social orientation of the interpersonal relationship in our country on the interpersonal relationship of internal audit. Due to the different interests, psychological control and values of the members of the organization, interpersonal conflicts are easy to occur. There are five different ways of dealing with the interpersonal conflicts. Including confrontation, evasion, adaptation, compromise and cooperation. Different approaches can have different consequences. Cooperation is the most effective way to deal with it. Cooperation means that both parties to a conflict find ways to meet their common needs. Finally, this paper puts forward some feasible suggestions and methods for interpersonal conflict in internal audit.
【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 郭勝利;內(nèi)部審計(jì)概念的發(fā)展[J];財(cái)會(huì)通訊;2004年05期

2 王光遠(yuǎn);內(nèi)向型管理審計(jì):從控制導(dǎo)向到風(fēng)險(xiǎn)導(dǎo)向[J];財(cái)會(huì)月刊;2002年07期

3 黃賢東;;談內(nèi)部審計(jì)中的人際關(guān)系處理[J];財(cái)會(huì)月刊;2006年15期

4 蔣芝花;張小艷;;內(nèi)部審計(jì)中人際關(guān)系的處理[J];財(cái)會(huì)月刊;2007年12期

5 張慶龍;;論內(nèi)部審計(jì)中的人際關(guān)系問題[J];財(cái)會(huì)月刊;2009年08期

6 朱玉俊;內(nèi)部審計(jì)人員的九種意識(shí)[J];廣東審計(jì);2001年08期

7 楊宏圖 ,嚴(yán)暉;《內(nèi)部審計(jì)人員職業(yè)道德規(guī)范》釋義[J];財(cái)會(huì)月刊;2003年21期

8 陳小林;劉琳;;內(nèi)部審計(jì)的關(guān)系管理[J];財(cái)務(wù)與會(huì)計(jì)(理財(cái)版);2010年01期

9 戴健林;王樂偉;;人際沖突:理論模型與化解方式的研究[J];華南師范大學(xué)學(xué)報(bào)(社會(huì)科學(xué)版);2008年06期

10 張亞琴;;內(nèi)部審計(jì)活動(dòng)中良好人際關(guān)系的構(gòu)建[J];經(jīng)濟(jì)師;2009年05期

，

本文編號(hào)：1652440