【摘要】：隨著經(jīng)濟(jì)全球化程度的不斷加深,我國(guó)企業(yè)經(jīng)營(yíng)環(huán)境變的錯(cuò)綜復(fù)雜。國(guó)有企業(yè)作為我國(guó)國(guó)民經(jīng)濟(jì)的重要支柱,其運(yùn)行質(zhì)量和管理水平的好環(huán),不僅影響著它的競(jìng)爭(zhēng)力和控制力,也關(guān)系到經(jīng)濟(jì)社會(huì)發(fā)展和社會(huì)穩(wěn)定。內(nèi)部審計(jì)作為國(guó)有企業(yè)治理的重要內(nèi)容,是企業(yè)內(nèi)部控制的重要組成部分,也是企業(yè)提高管理水平和防范風(fēng)險(xiǎn)的一種有效機(jī)制和管理工具。 D公司是A國(guó)有企業(yè)集團(tuán)的一個(gè)全資子公司,擁有獨(dú)立的法人資格,肩負(fù)著A集團(tuán)找油找氣的專業(yè)使命。D公司正處于發(fā)展的上升周期,企業(yè)規(guī)模快速擴(kuò)張,投資大、產(chǎn)業(yè)鏈條長(zhǎng),特別是海外業(yè)務(wù)發(fā)展迅速,管控要求越來(lái)越高,各種潛在風(fēng)險(xiǎn)增多。這些迫切需要審計(jì)工作進(jìn)一步發(fā)揮預(yù)防、發(fā)現(xiàn)、控制功能,密切關(guān)注生產(chǎn)經(jīng)營(yíng)中的薄弱環(huán)節(jié),及早預(yù)知風(fēng)險(xiǎn),準(zhǔn)確發(fā)現(xiàn)問(wèn)題,及時(shí)防治,有效彌補(bǔ)體制和制度缺陷,提升管控水平和抗風(fēng)險(xiǎn)能力。傳統(tǒng)的內(nèi)部審計(jì)體系和審計(jì)方法已無(wú)法滿足現(xiàn)代企業(yè)經(jīng)營(yíng)、管理和發(fā)展的需求。在這樣背景下,必須重新審視內(nèi)部審計(jì)體系的構(gòu)建問(wèn)題：企業(yè)如何針對(duì)其面臨的內(nèi)外部環(huán)境選擇適當(dāng)?shù)膶徲?jì)體系。因此,構(gòu)建有效的符合D公司組織架構(gòu)的內(nèi)部審計(jì)體系已成當(dāng)務(wù)之急。 本文的研究依據(jù)企業(yè)內(nèi)部治理和內(nèi)部控制的基本原則和精神,以此為指引,首先是揭示D公司的現(xiàn)行內(nèi)部審計(jì)體系存在的問(wèn)題和不足,然后對(duì)此進(jìn)行了深入的分析和根源剖析,根據(jù)分析和根源剖析的結(jié)果,并結(jié)合公司業(yè)務(wù)發(fā)展的實(shí)際情況,以內(nèi)部治理和內(nèi)部控制為基本前提,從防范舞弊為出發(fā)點(diǎn),對(duì)審計(jì)機(jī)構(gòu)設(shè)置、審計(jì)人員配置、防范舞弊的工作程序與方法、審計(jì)人員的績(jī)效考核、審計(jì)結(jié)果的處理、“大監(jiān)督”格局的設(shè)計(jì)等方面,重新構(gòu)建適合企業(yè)健康發(fā)展的內(nèi)部審計(jì)體系。
[Abstract]:With the deepening of economic globalization, the operating environment of enterprises in China is becoming more complex. As an important pillar of our national economy, the state owned enterprises not only affect its competitiveness and control, but also affect the economic and social development and social stability. The internal audit is a state-owned enterprise. The important content of governance is an important part of enterprise internal control, and it is also an effective mechanism and management tool for enterprises to improve management level and prevent risks.
D company is a wholly owned subsidiary of A state-owned enterprise group. It has an independent legal person qualification, and it shoulders the professional mission of looking for gas by A group..D company is in the rising cycle of development. The enterprise scale is expanding rapidly, the investment is large, the industrial chain is long, especially the overseas business is developing rapidly, the control demand is increasing, and the potential risks are increasing. These urgently need audit work to give full play to prevention, discovery, control function, close attention to the weak links in production and management, early prediction of risk, accurate detection of problems, timely prevention and control, effective remedy for system and system defects, improvement of control level and anti risk ability. The traditional internal audit system and audit methods have been unable to meet the present situation. In this context, we must reexamine the construction of the internal audit system: how to select an appropriate audit system for the internal and external environment it faces. Therefore, it is urgent to build an effective internal audit system that is in line with the organization structure of the D company.
This study is based on the basic principles and spirit of internal governance and internal control of the enterprise. This is the guide. First, it reveals the problems and shortcomings of the existing internal audit system of D company. Then it analyzes the problems and analyses the root of the internal audit system, according to the results of analysis and root cause analysis, and combines the actual situation of the development of the company's business. Taking the internal control and internal control as the basic premise, from the prevention of fraud as the starting point, the audit institutions, the auditor configuration, the work procedures and methods to prevent the fraud, the performance assessment of the auditors, the treatment of the audit results, the design of the "big supervision" pattern, and so on, reestablish the internal audit suitable for the healthy development of the enterprise. System.
【學(xué)位授予單位】：西北大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.22;F239.45

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