本文選題：內(nèi)部審計(jì) + 流程設(shè)計(jì)　； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：內(nèi)部審計(jì)部門作為確保公司業(yè)務(wù)正常運(yùn)行的監(jiān)督職能部門,在中小企業(yè)管理層中的地位逐步上升。與外部審計(jì)相比較,內(nèi)部審計(jì)能保障公司財(cái)務(wù)工作的正常運(yùn)行,還能在公司制度、章程等方面確保其按合規(guī)、合法、合理的原則運(yùn)行,成為幫助公司防范風(fēng)險(xiǎn)、優(yōu)化管理、實(shí)現(xiàn)企業(yè)目標(biāo)的重要手段。日新月異的信息技術(shù)也為公司帶來了技術(shù)性的變革。如何利用信息化手段解決內(nèi)部審計(jì)在當(dāng)下的困境,是目前內(nèi)部審計(jì)角色轉(zhuǎn)變中一個(gè)亟待解決的問題。本文首先論述了內(nèi)部審計(jì)和內(nèi)部審計(jì)信息化的國內(nèi)外研究現(xiàn)狀,指出轉(zhuǎn)變傳統(tǒng)內(nèi)部審計(jì)工作方式,結(jié)合信息化手段提升內(nèi)部審計(jì)的工作效率已經(jīng)成為必然趨勢(shì)。以XX公司為背景,分析了其內(nèi)部審計(jì)現(xiàn)狀,以商業(yè)促銷審計(jì)為例進(jìn)行了審計(jì)流程的詳細(xì)示例,指出其存在問題。然后結(jié)合該企業(yè)現(xiàn)階段建立起的業(yè)務(wù)一體化信息環(huán)境,設(shè)計(jì)出適合案例公司的信息化背景下的內(nèi)部審計(jì)流程,詳細(xì)的闡述了每個(gè)步驟在信息化背景下的具體操作方法。該流程的建立,將手工審計(jì)方式變?yōu)橛?jì)算機(jī)自動(dòng)控制過程,使事后的內(nèi)部審計(jì)變成事前、事中、事后全過程控制的審計(jì),讓內(nèi)部審計(jì)的功能得以有效的發(fā)揮。在文章的第五部分,選取該公司的具體審計(jì)項(xiàng)目為案例,借助Power Builder9.0系統(tǒng)開發(fā)工具,按照設(shè)計(jì)的內(nèi)部審計(jì)流程,開發(fā)了該審計(jì)項(xiàng)目的審計(jì)模塊,演示了信息化背景下內(nèi)部審計(jì)的運(yùn)作流程,簡(jiǎn)要說明在信息化背景下的內(nèi)部審計(jì)流程是如何運(yùn)作的。實(shí)現(xiàn)了從理論到實(shí)踐的轉(zhuǎn)變,為案例公司內(nèi)部審計(jì)信息化的建設(shè)和發(fā)展提供了參考方法。
[Abstract]:The internal audit department, as the supervision department to ensure the normal operation of the company, has gradually increased its position in the management of small and medium-sized enterprises. Compared with external audit, internal audit can ensure the normal operation of the company's financial work, and it can also ensure that the company operates in accordance with the principles of compliance, legality and reasonableness in the aspects of the company's system and articles of association, so as to help the company to prevent risks and optimize its management. An important means to achieve the objectives of an enterprise. The rapid development of information technology has also brought technical changes to the company. How to solve the plight of internal audit in the present by means of information is an urgent problem to be solved in the transformation of internal audit role. This paper first discusses the domestic and foreign research status of internal audit and internal audit informatization, and points out that it is an inevitable trend to change the traditional internal audit work mode and improve the efficiency of internal audit. Taking XX Company as the background, this paper analyzes the present situation of its internal audit, takes the commercial promotion audit as an example to carry on the detailed example, points out its existing problems. Then combined with the business integration information environment established at the present stage of the enterprise, the internal audit process suitable for the information background of the case company is designed, and the specific operation method of each step under the information background is elaborated in detail. The establishment of the process will change the manual audit into the automatic control process of the computer, and make the internal audit after the event become the audit in advance, in the event, the whole process control after the event, so that the function of the internal audit can be effectively brought into play. In the fifth part of the article, the audit module of the audit project is developed according to the designed internal audit flow with the help of the power Builder 9.0 system development tool, and the specific audit project of the company is selected as an example. This paper demonstrates the operation process of internal audit under the background of information technology, and briefly explains how the internal audit process works under the background of information technology. It realizes the transformation from theory to practice, and provides a reference method for the construction and development of internal audit informatization in case companies.
【學(xué)位授予單位】：重慶理工大學(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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