本文選題：內(nèi)部審計(jì) + 大型企業(yè)　； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2017年碩士論文

【摘要】：中國審計(jì)走過了三十年,內(nèi)部審計(jì)也在其中。從開始的懵懵懂懂、磕磕絆絆,到如今成為一個(gè)獨(dú)立的行業(yè),其在探索中不斷前行,并逐步走上正軌,進(jìn)入科學(xué)、快速的發(fā)展階段�，F(xiàn)在,我國內(nèi)部審計(jì)事業(yè)已經(jīng)具備一定的規(guī)模,截止2015年內(nèi)部審計(jì)人員數(shù)達(dá)到了20萬人。內(nèi)部審計(jì)人員在促進(jìn)部門和單位的管理、完善內(nèi)部控制、提高企業(yè)的經(jīng)濟(jì)效益等方面都做出了積極的貢獻(xiàn),內(nèi)部審計(jì)部門也逐步得到企業(yè)的管理層的認(rèn)可,逐漸成為了企業(yè)重要的職能部門。因此開展內(nèi)部審計(jì)案例研究有著很強(qiáng)的實(shí)踐價(jià)值,本文選取了一家大型企業(yè)集團(tuán)作為研究對(duì)象,通過與先進(jìn)的內(nèi)部審計(jì)體系的對(duì)比,就該公司在內(nèi)部審計(jì)實(shí)務(wù)中存在的問題展開了分析和討論。A集團(tuán)公司目前開展了財(cái)務(wù)收支審計(jì)、績效審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)、內(nèi)部控制審計(jì)和經(jīng)濟(jì)合同審計(jì)工作,通過上述審計(jì)活動(dòng),公司的內(nèi)部控制執(zhí)行效果得到了明顯提升,財(cái)務(wù)處理的正確性和合理性也有所提高,為公司的經(jīng)營發(fā)展做出的貢獻(xiàn)。然而A集團(tuán)公司的內(nèi)部審計(jì)依然存在有待完善的方面,比如內(nèi)部審計(jì)機(jī)構(gòu)把主要精力放在了對(duì)財(cái)務(wù)處理的審計(jì)上,審計(jì)的部分職能沒有得到充分的發(fā)揮;內(nèi)部審計(jì)部門人員數(shù)量不足以及經(jīng)驗(yàn)不足也限制了審計(jì)工作開展;內(nèi)部審計(jì)部門沒有處罰的職能并且沒有后續(xù)審計(jì)程序,導(dǎo)致審計(jì)意見的落實(shí)缺乏監(jiān)督等問題。上述問題都嚴(yán)重阻礙了A集團(tuán)公司內(nèi)部審計(jì)部門職能的充分發(fā)揮,難以充分體現(xiàn)出內(nèi)部審計(jì)的價(jià)值。筆者將通過分析A集團(tuán)公司的內(nèi)部審計(jì)的實(shí)際情況,與國內(nèi)外內(nèi)部審計(jì)體系完善的通用電氣公司和華為公司做對(duì)比,剖析A集團(tuán)公司內(nèi)部審計(jì)存在的問題及成因,提出改進(jìn)建議。
[Abstract]:Chinese audit has gone through 30 years, and internal audit is also in it. From the beginning of confusion, stumbling, to now become an independent industry, its exploration constantly forward, and step by step on the right track, into the scientific, rapid development stage. At present, China's internal audit has a certain scale, the number of internal auditors reached 200000 in 2015. Internal auditors have made positive contributions in promoting the management of departments and units, perfecting internal controls, and improving the economic benefits of enterprises. The internal audit departments have also been gradually recognized by the management of enterprises. Has gradually become an important functional department of the enterprise. Therefore, it is of great practical value to carry out the case study of internal audit. This paper selects a large enterprise group as the research object, and compares it with the advanced internal audit system. This paper analyzes and discusses the problems existing in the practice of internal audit. Group A has carried out the audit of financial revenue and expenditure, performance audit, economic responsibility audit, internal control audit and economic contract audit. Through the above audit activities, the effect of the internal control of the company has been obviously improved, and the correctness and rationality of the financial treatment have also been improved, which has contributed to the development of the company's management. However, the internal audit of Group A still needs to be improved. For example, the internal audit institutions focus on the audit of financial treatment, and some of the functions of audit are not given full play. The number of internal audit staff and the lack of experience also limit the performance of audit work; the internal audit department has no punishment function and no follow-up audit procedures leading to the lack of supervision over the implementation of audit opinions. All these problems seriously hinder the function of internal audit department of group A company, and it is difficult to fully reflect the value of internal audit. By analyzing the actual situation of the internal audit of Group A, the author will compare it with GE and Huawei, which have perfect internal audit system at home and abroad, and analyze the problems and causes of the internal audit of Group A. Put forward suggestions for improvement.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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本文編號(hào)：1986008