【摘要】： 隨著我國改革開放的不斷深入,經(jīng)濟體制已由計劃經(jīng)濟轉(zhuǎn)變?yōu)槭袌鼋?jīng)濟。市場競爭越來越激烈,加強內(nèi)部經(jīng)營管理已成為企業(yè)強烈的內(nèi)在要求。內(nèi)部審計作為企業(yè)自我約束機制的一個重要組成部分,其作用越來越明顯,內(nèi)部審計地位不斷得以提高,審計的服務職能不斷被強化,經(jīng)營管理成為內(nèi)部審計的主要領域,且更加關注企業(yè)的內(nèi)部風險,運用風險管理方法和控制措施,對風險管理過程的充分性的有效性進行檢查和評價,提出改進意見,為管理層提供幫助。 本文以國際內(nèi)部審計的最新定義為切入點,通過對國際及國內(nèi)內(nèi)部審計準則的探討分析,深入研究了河南網(wǎng)通內(nèi)部審計現(xiàn)狀和存在的問題,并結合通信行業(yè)的特點和內(nèi)部審計的特征提出了進一步改善河南網(wǎng)通內(nèi)部審計管理體系的對策,以促進河南網(wǎng)通內(nèi)部審計工作進一步深化。
[Abstract]:With the deepening of China's reform and opening up, the economic system has changed from a planned economy to a market economy. Market competition is becoming more and more fierce, and strengthening internal management has become a strong internal requirement of enterprises. With the continuous improvement of audit service functions, management has become the main area of internal audit, and more attention has been paid to the internal risks of enterprises, the use of risk management methods and control measures to check and evaluate the adequacy and effectiveness of the risk management process, and put forward suggestions for improvement to help the management.
This paper takes the latest definition of international internal audit as the breakthrough point, through the discussion and analysis of international and domestic internal audit standards, deeply studies the present situation and existing problems of internal audit of Henan Netcom, and puts forward some suggestions for further improving the internal audit management system of Henan Netcom according to the characteristics of the communication industry and internal audit. The strategy is to further deepen the internal audit work of Henan Netcom.
【學位授予單位】：北京郵電大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.45;F626

【引證文獻】

相關碩士學位論文 前1條

1 陳偉坤;敏實集團內(nèi)部審計問題研究[D];吉林大學;2012年

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本文編號：2176438