本文選題：現(xiàn)代企業(yè)制度 + 內(nèi)部審計�。� 參考：《北京郵電大學》2007年碩士論文

【摘要】： 隨著國內(nèi)外企業(yè)風險事件的不斷發(fā)生，內(nèi)部控制問題開始受到普遍的重視。公司治理和內(nèi)部審計都是內(nèi)部控制制度的重要組成部分，公司治理是保障內(nèi)部控制的組織結(jié)構(gòu)，，內(nèi)部審計是保障內(nèi)部控制的管理機制。市場競爭日益激烈的今天，企業(yè)若想在此環(huán)境下更好地實現(xiàn)企業(yè)目標，良好的內(nèi)在素質(zhì)更為重要。企業(yè)內(nèi)部審計作為自我控制、自我監(jiān)督、自我協(xié)調(diào)的職能機構(gòu)，從1983年成立以來，雖然在企業(yè)的經(jīng)營管理方面取得了一定的成效，但是內(nèi)部審計在我國起步較晚，在實際中仍然存在很多問題。本文從我國內(nèi)部審計的現(xiàn)狀入手，通過對世界范圍內(nèi)內(nèi)部審計的發(fā)展變化、內(nèi)部審計定位和職能的論述，以及對審計的各種形式及國內(nèi)外內(nèi)部審計現(xiàn)狀的對比分析，最終本文的落腳點是對內(nèi)部審計管理模式進行闡述，通過對各種管理模式的對比研究，論述了現(xiàn)代企業(yè)制度下企業(yè)應正確認識內(nèi)部審計定位和內(nèi)部審計的職能，并通過選擇一種適合的內(nèi)部審計管理模式，更好地發(fā)揮內(nèi)部審計的重要作用，為現(xiàn)代企業(yè)的健康發(fā)展提供良好的內(nèi)部審計保障。
[Abstract]:With the continuous occurrence of enterprise risk at home and abroad, the internal control problem has been paid more and more attention. Corporate governance and internal audit are both important parts of internal control system. Corporate governance is the organizational structure to guarantee internal control and internal audit is the management mechanism to guarantee internal control. With the increasingly fierce market competition, it is more important for enterprises to achieve their goals better in this environment. As a functional organization of self-control, self-supervision and self-coordination, since its establishment in 1983, the internal audit of enterprises has made some achievements in the management and management of enterprises, but the internal audit has started relatively late in our country. There are still many problems in practice. This paper begins with the present situation of internal audit in China, through the development and change of internal audit in the world, the position and function of internal audit, and the comparative analysis of various forms of audit and the present situation of internal audit at home and abroad. In the end, the final aim of this paper is to expound the internal audit management mode. Through the comparative study of various management models, the paper discusses that enterprises should correctly understand the internal audit orientation and internal audit function under the modern enterprise system. And by choosing a suitable internal audit management mode, the important role of internal audit can be better brought into play, and good internal audit guarantee can be provided for the healthy development of modern enterprises.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.45

【引證文獻】

相關期刊論文 前1條

1 元麗星;;我國企業(yè)內(nèi)部審計存在的問題及對策[J];吉林工程技術師范學院學報;2010年08期

相關碩士學位論文 前1條

1 韋芳;面向維修工程的內(nèi)審項目管理系統(tǒng)研究和開發(fā)[D];華東理工大學;2011年

本文編號：1927945