本文選題：SC大學(xué)　切入點(diǎn)：內(nèi)部審計(jì)　出處：《電子科技大學(xué)》2007年碩士論文

【摘要】： 隨著SC大學(xué)學(xué)校領(lǐng)導(dǎo)和各部門對(duì)學(xué)校內(nèi)部審計(jì)職能和作用認(rèn)識(shí)的不斷深入,內(nèi)部審計(jì)在參與學(xué)校的管理中的作用得到學(xué)校逐步承認(rèn)。由于學(xué)校內(nèi)部審計(jì)服務(wù)對(duì)象和業(yè)務(wù)范圍的內(nèi)向性,審計(jì)風(fēng)險(xiǎn)意識(shí)相當(dāng)?shù)�。學(xué)校領(lǐng)導(dǎo)和各部門認(rèn)為審計(jì)風(fēng)險(xiǎn)主要存在社會(huì)審計(jì)當(dāng)中,學(xué)校內(nèi)部審計(jì)幾乎不存在審計(jì)風(fēng)險(xiǎn)。但因?yàn)閷W(xué)校內(nèi)部審計(jì)機(jī)構(gòu)的獨(dú)立性相對(duì)欠缺,審計(jì)人員業(yè)務(wù)能力的局限性,審計(jì)方法及審計(jì)手段的落后等因素決定了SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)的客觀存在。同時(shí),學(xué)校領(lǐng)導(dǎo)和各部門對(duì)學(xué)校內(nèi)部審計(jì)期望越來越高,審計(jì)責(zé)任和審計(jì)風(fēng)險(xiǎn)也越來越大。目前,學(xué)校辦學(xué)和業(yè)務(wù)活動(dòng)出現(xiàn)了一些新的特點(diǎn),學(xué)校的內(nèi)部審計(jì)工作不僅同樣也存在風(fēng)險(xiǎn),且較之以前有加大的趨勢。論文從內(nèi)部審計(jì)和審計(jì)風(fēng)險(xiǎn)控制一般理論入手,論述了SC大學(xué)內(nèi)部審計(jì)的現(xiàn)狀、SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)的客觀存在、含義、分類、表現(xiàn)形態(tài)和產(chǎn)生原因等,為了盡可能規(guī)避和預(yù)防審計(jì)風(fēng)險(xiǎn)對(duì)學(xué)校的損失,相應(yīng)提出了學(xué)校防范、控制審計(jì)風(fēng)險(xiǎn)的策略、具體措施和方法。 論文分四部分研究了SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)控制的問題。首先,作為理論借鑒,介紹了內(nèi)部審計(jì)的含義、產(chǎn)生和發(fā)展的一般理論,闡述了審計(jì)風(fēng)險(xiǎn)的概念、特征、分類和產(chǎn)生的各種原因,以及現(xiàn)在關(guān)于審計(jì)風(fēng)險(xiǎn)控制理論研究的現(xiàn)狀,找到論文研究的切入點(diǎn)。其次,根據(jù)從事SC大學(xué)內(nèi)部審計(jì)工作的體會(huì),分析了新形勢下SC大學(xué)內(nèi)部審計(jì)的現(xiàn)狀和特點(diǎn),通過對(duì)SC大學(xué)內(nèi)審現(xiàn)狀的介紹,討論了SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)的含義、特點(diǎn)、分類和表現(xiàn)等,從學(xué)校內(nèi)部審計(jì)管理體制、審計(jì)主、客體存在的問題、審計(jì)程序、方法、和審計(jì)質(zhì)量控制等各方面論述了SC大學(xué)審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因。最后,針對(duì)SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因,著重從營造良好的審計(jì)環(huán)境、提高審計(jì)人員素質(zhì)、改進(jìn)審計(jì)方法、規(guī)范審計(jì)程序和量化審計(jì)質(zhì)量等方面,提出了具體的預(yù)防和控制SC大學(xué)內(nèi)部審計(jì)風(fēng)險(xiǎn)的策略、具體措施和辦法。
[Abstract]:With the deepening understanding of the functions and functions of the internal audit of the school, the school leaders and departments of SC University have been deepening their understanding of the functions and functions of internal audit. The role of internal audit in participating in the management of the school has been gradually recognized by the school. The audit risk consciousness is quite weak. School leaders and departments believe that audit risk mainly exists in social audit, and there is almost no audit risk in school internal audit. However, because of the relative lack of independence of the school internal audit institution, The limitation of auditors' professional ability and the backwardness of audit methods and methods determine the objective existence of internal audit risk in SC University. At the same time, the school leaders and departments have higher and higher expectations for the internal audit of the school. The audit responsibility and audit risk are also increasing. At present, some new features have emerged in school running and business activities. The internal audit work of the school not only has the same risks, From the general theory of internal audit and audit risk control, this paper discusses the present situation of internal audit in SC University and discusses the objective existence, meaning and classification of internal audit risk in SC University. In order to avoid and prevent the loss of audit risk to schools as far as possible, this paper puts forward the strategies, concrete measures and methods of preventing and controlling audit risks. The paper is divided into four parts to study the problem of internal audit risk control in SC University. Firstly, as a theoretical reference, this paper introduces the meaning, emergence and development of the general theory of internal audit, and expounds the concept and characteristics of audit risk. Classification and various causes, as well as the current situation of the theoretical research on audit risk control, find the breakthrough point of the paper. Secondly, according to the experience of the internal audit work of SC University, This paper analyzes on the present situation and characteristics of the internal audit of SC University under the new situation, and discusses the meaning, characteristics, classification and performance of the internal audit risk of the SC University through the introduction of the present situation of the internal audit in the University of SC, from the school internal audit management system, the audit master, etc. This paper discusses the causes of audit risk in SC University from the aspects of object problems, audit procedures, methods and audit quality control. Finally, in view of the causes of internal audit risk in SC University, the author puts emphasis on creating a good audit environment. In order to improve the quality of auditors, improve audit methods, standardize audit procedures and quantify audit quality, this paper puts forward specific strategies, measures and measures to prevent and control internal audit risks in SC University.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45;G647.5

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本文編號(hào)：1668077