DJTY公司內部審計案例研究
發(fā)布時間：2018-07-24 11:08
【摘要】：隨著資本市場國際化日趨成熟、經濟全球化引領企業(yè)未來的發(fā)展,公司經營所處的外部環(huán)境更是變化莫測,國內大型制造業(yè)公司若要在國內、國際市場上立于不敗之地,除了有能力生產出質量過硬的優(yōu)秀產品,還需公司具備科學的經營治理模式。在公司不斷完善治理結構的過程中,內部審計是組織管理的一種手段,更是公司治理的基石。從風險控制方面來看,內部審計部門是企業(yè)風險管理的第三道防線。完善企業(yè)的內部控制制度、有效控制經營成本、增強日常業(yè)務的執(zhí)行能力、提高經營決策的正確率,以及規(guī)避大型制造業(yè)企業(yè)面對的各種經營風險,成為制造業(yè)企業(yè)發(fā)展的重點目標。內部審計工作為幫助公司實現(xiàn)這一目標功不可沒,它是現(xiàn)代企業(yè)制度的重要組成部分,可以由內而外的提升公司自身的競爭力。本文以一家大型冷凍機制造企業(yè)作為研究對象,對其不斷發(fā)展的內部審計實踐工作進行深入研究,對該公司內部審計現(xiàn)實狀況與存在的問題展開分析,最終結合實際情況提出建議。首先是對DJTY公司進行簡要介紹,主要內容包括:公司的主營業(yè)務,以及公司的經營情況,行業(yè)狀況,以及DJTY公司內部審計機構設置情況和業(yè)務流程。通過對DJTY公司的簡要了解,展開對案例事件的分析。其次是本文對DJTY公司內部審計的現(xiàn)狀,通過案例的形式進行詳細描述,為下文對本公司存在的問題作為鋪墊。特別是對內審工作人員工作的方式以及與各部門的配合情況,可以看出該公司的內部控制存在缺陷,并且發(fā)現(xiàn)該公司內部審計信息化程度不高,直接影響到內部審計的質量和效果。最后結合理論依據(jù)和案例描述,著重分析了 DJTY公司內部審計的現(xiàn)狀、該部門在公司中的地位、內部審計信息化系統(tǒng)建設、規(guī)范內部控制關鍵流程這幾個方面,從而提出具有建設性的意見,讓DJTY公司的審計內控部為公司創(chuàng)造更大的價值,并將內審部門逐步實現(xiàn)風險咨詢職能打下了堅實的基礎。通過此案例分析,希望能為大型制造業(yè)企業(yè)順利發(fā)展內部審計工作提供參考。特別是將內部審計部門的工作重點從財務審計、內部控制審計,向風險管理審計為主要目標的方向轉變,讓處在類似狀況的公司做好充分的準備,進而提升內部審計增加服務價值。
[Abstract]:As the capital market becomes more and more mature, economic globalization leads the development of enterprises in the future, the external environment in which the company operates is even more unpredictable. If domestic large manufacturing companies want to be in an invincible position in the domestic and international markets, In addition to the ability to produce excellent quality products, the company also needs a scientific management model. In the process of improving the corporate governance structure, internal audit is a means of organization management and the cornerstone of corporate governance. From the aspect of risk control, internal audit department is the third line of defense of enterprise risk management. Improve the internal control system of the enterprise, effectively control the operating cost, enhance the executive ability of daily business, improve the correct rate of management decision, and avoid all kinds of management risks faced by large manufacturing enterprises. Become the key target of manufacturing enterprise development. In order to help the company achieve this goal, internal audit is an important part of the modern enterprise system, which can enhance the competitiveness of the company from inside to outside. This paper takes a large refrigerator manufacturing enterprise as the research object, carries on the thorough research to its unceasing development internal audit practice work, carries on the analysis to this company internal audit reality situation and the existence question. Finally, some suggestions are put forward according to the actual situation. The first part is a brief introduction to DJTY Company, including the main business of the company, as well as the company's operating situation, industry situation, as well as the setting up of the internal audit organization and business process of the DJTY Company. Through the brief understanding of DJTY Company, the case analysis is carried out. Secondly, this paper describes the current situation of DJTY's internal audit in detail through the form of a case, which lays the groundwork for the following problems of the company. In particular, the way the internal audit staff works and the cooperation with various departments can be seen that the internal control of the company is flawed, and that the degree of informatization of the internal audit of the company is not high. Directly affect the quality and effect of internal audit. Finally, based on the theoretical basis and case description, the paper analyzes the current situation of internal audit in DJTY company, the position of the department in the company, the construction of internal audit information system, and standardizing the key flow of internal control. Therefore, constructive suggestions are put forward to make the audit internal control department of DJTY create greater value for the company and lay a solid foundation for the internal audit department to gradually realize the risk consulting function. Through this case study, we hope to provide reference for the successful development of internal audit in large manufacturing enterprises. In particular, the focus of internal audit departments should be shifted from financial audit, internal control audit to risk management audit, so that companies in similar situations can be fully prepared. Then enhance the internal audit to increase the service value.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
本文編號：2141184
[Abstract]:As the capital market becomes more and more mature, economic globalization leads the development of enterprises in the future, the external environment in which the company operates is even more unpredictable. If domestic large manufacturing companies want to be in an invincible position in the domestic and international markets, In addition to the ability to produce excellent quality products, the company also needs a scientific management model. In the process of improving the corporate governance structure, internal audit is a means of organization management and the cornerstone of corporate governance. From the aspect of risk control, internal audit department is the third line of defense of enterprise risk management. Improve the internal control system of the enterprise, effectively control the operating cost, enhance the executive ability of daily business, improve the correct rate of management decision, and avoid all kinds of management risks faced by large manufacturing enterprises. Become the key target of manufacturing enterprise development. In order to help the company achieve this goal, internal audit is an important part of the modern enterprise system, which can enhance the competitiveness of the company from inside to outside. This paper takes a large refrigerator manufacturing enterprise as the research object, carries on the thorough research to its unceasing development internal audit practice work, carries on the analysis to this company internal audit reality situation and the existence question. Finally, some suggestions are put forward according to the actual situation. The first part is a brief introduction to DJTY Company, including the main business of the company, as well as the company's operating situation, industry situation, as well as the setting up of the internal audit organization and business process of the DJTY Company. Through the brief understanding of DJTY Company, the case analysis is carried out. Secondly, this paper describes the current situation of DJTY's internal audit in detail through the form of a case, which lays the groundwork for the following problems of the company. In particular, the way the internal audit staff works and the cooperation with various departments can be seen that the internal control of the company is flawed, and that the degree of informatization of the internal audit of the company is not high. Directly affect the quality and effect of internal audit. Finally, based on the theoretical basis and case description, the paper analyzes the current situation of internal audit in DJTY company, the position of the department in the company, the construction of internal audit information system, and standardizing the key flow of internal control. Therefore, constructive suggestions are put forward to make the audit internal control department of DJTY create greater value for the company and lay a solid foundation for the internal audit department to gradually realize the risk consulting function. Through this case study, we hope to provide reference for the successful development of internal audit in large manufacturing enterprises. In particular, the focus of internal audit departments should be shifted from financial audit, internal control audit to risk management audit, so that companies in similar situations can be fully prepared. Then enhance the internal audit to increase the service value.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
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