【摘要】： JST公司是一家較大規(guī)模的區(qū)域性通信營(yíng)運(yùn)公司,2002年在海外上市,上市以來,公司堅(jiān)持“全面創(chuàng)新、求真務(wù)實(shí)、以人為本、共創(chuàng)價(jià)值”的核心價(jià)值觀,樹立了全新的經(jīng)營(yíng)和管理理念。面對(duì)激烈的市場(chǎng)競(jìng)爭(zhēng),公司積極推進(jìn)由單純的通信業(yè)務(wù)提供商向綜合信息服務(wù)提供商的企業(yè)轉(zhuǎn)型,努力實(shí)施精確化管理和企業(yè)資源的優(yōu)化配置,目前已建成了覆蓋全省、技術(shù)先進(jìn)、安全高效的公眾通信網(wǎng)絡(luò),提供日趨豐富的通信業(yè)務(wù),基本滿足了社會(huì)各界不同層次的通信消費(fèi)需求。 公司的內(nèi)部審計(jì)工作在企業(yè)的業(yè)務(wù)發(fā)展和精確化管理過程中也發(fā)揮了積極的作用,目前開展的財(cái)務(wù)審計(jì)、工程審計(jì)、經(jīng)濟(jì)責(zé)任審計(jì)、審計(jì)調(diào)查等工作在加強(qiáng)企業(yè)管理、提高經(jīng)濟(jì)效益等方面都發(fā)揮了重要的作用,內(nèi)審的成效得到了管理層的認(rèn)可。但隨著企業(yè)管理體制和機(jī)制的不斷調(diào)整,內(nèi)部審計(jì)潛在的問題日益顯現(xiàn),內(nèi)審的定位不清晰、審計(jì)面較窄、審計(jì)力量不足、領(lǐng)導(dǎo)認(rèn)識(shí)不夠等問題影響了內(nèi)審作用的進(jìn)一步發(fā)揮。隨著公司流程重組、集中管理、企業(yè)信息化等工作的推進(jìn),內(nèi)審工作又面臨著許多新的挑戰(zhàn)。 本文從內(nèi)部審計(jì)基本理論出發(fā)結(jié)合JST公司的實(shí)際,對(duì)公司內(nèi)部審計(jì)工作的現(xiàn)狀、存在問題、面臨的挑戰(zhàn)進(jìn)行了分析,同時(shí)結(jié)合國(guó)際內(nèi)部審計(jì)發(fā)展的趨勢(shì)提出了重新定位、資源整合、拓寬內(nèi)容、手段創(chuàng)新、提高素質(zhì)等一系列改進(jìn)內(nèi)部審計(jì)工作的思路和措施,以期對(duì)JST公司內(nèi)部審計(jì)的未來發(fā)展進(jìn)而對(duì)JST公司整體未來發(fā)展有所幫助。同時(shí)也希望通過對(duì)JST公司內(nèi)部審計(jì)工作的的研究對(duì)同類企業(yè)內(nèi)部審計(jì)工作的開展有所幫助。 論文共分四章,第一章介紹了JST公司內(nèi)審的基本情況;第二章提出了公司內(nèi)部審計(jì)存在的問題;第三章分析了內(nèi)部審計(jì)在新形勢(shì)下面臨的挑戰(zhàn);第四章提出了改進(jìn)公司內(nèi)部審計(jì)工作的思路和措施。文章的結(jié)論是JST公司要解決內(nèi)部審計(jì)面臨的問題和挑戰(zhàn)更好地發(fā)揮內(nèi)審的作用,必須重新定位內(nèi)部審計(jì)的地位、整合審計(jì)資源、拓寬審計(jì)內(nèi)容、健全審計(jì)規(guī)章、創(chuàng)新審計(jì)手段、提高審計(jì)隊(duì)伍素質(zhì)、營(yíng)造和諧的內(nèi)審環(huán)境。
[Abstract]:JST is a large regional communications company, listed overseas in 2002, the company adhere to the "comprehensive innovation, pragmatic, people-oriented, create value" core values, Has established the brand-new management and the management idea. In the face of fierce market competition, the company has actively promoted the transformation from a simple communications service provider to an integrated information service provider, and has worked hard to implement accurate management and optimize the allocation of enterprise resources. At present, the company has completed a comprehensive coverage of the province. Advanced technology, safe and efficient public communication network, providing increasingly rich communication services, basically meet the needs of different levels of communication consumption. The internal audit work of the company has also played an active role in the business development and accurate management of the enterprise. At present, the financial audit, the engineering audit, the economic responsibility audit, the audit investigation and so on are developing to strengthen the enterprise management. Improving economic efficiency and other aspects have played an important role, the effectiveness of internal audit has been recognized by the management. However, with the continuous adjustment of the enterprise management system and mechanism, the potential problems of internal audit appear day by day, the positioning of internal audit is not clear, the audit surface is narrow, the audit strength is insufficient, and the leaders' understanding is not enough, which has affected the further exertion of internal audit function. With the advancement of company process reengineering, centralized management and enterprise informatization, internal audit is facing many new challenges. Based on the basic theory of internal audit and the reality of JST Company, this paper analyzes the present situation, existing problems and challenges of the internal audit work of the company. At the same time, combined with the trend of the development of international internal audit, it puts forward a new position. A series of ideas and measures to improve the internal audit work, such as resource integration, broadening the content, innovating the means and improving the quality, are expected to be helpful to the future development of the internal audit of JST Company and to the overall future development of the JST Company. At the same time, it also hopes that the research on internal audit of JST company will be helpful to the development of the internal audit work of similar enterprises. The thesis is divided into four chapters: the first chapter introduces the basic situation of internal audit in JST Company; the second chapter puts forward the problems existing in the internal audit of the company; the third chapter analyzes the challenges faced by the internal audit in the new situation. The fourth chapter puts forward the ideas and measures to improve the internal audit work of the company. The conclusion of this paper is that in order to solve the problems and challenges faced by internal audit, JST must reposition the position of internal audit, integrate audit resources, widen audit contents, perfect audit rules and regulations, and innovate audit means. Improve the quality of the audit team and create a harmonious internal audit environment.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45

【共引文獻(xiàn)】

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本文編號(hào)：2188475