【摘要】：21世紀(jì)是全球政治經(jīng)濟(jì)迅速發(fā)展的時(shí)期,而在此期間國(guó)內(nèi)外許多企業(yè)爆出了財(cái)務(wù)丑聞,這些財(cái)務(wù)舞弊案件多數(shù)與企業(yè)內(nèi)部審計(jì)體系未健全相關(guān)。例如,2002年,美國(guó)世通公司將擴(kuò)建電信系統(tǒng)工程應(yīng)予費(fèi)用化的資金作為資本化處理,虛增利潤(rùn)38億美元,嚴(yán)重?fù)p害了資本市場(chǎng)秩序。而這一重大丑聞是在公司實(shí)施內(nèi)部審計(jì)過(guò)程中發(fā)現(xiàn)的。2004年,中航油新加坡公司投機(jī)性石油衍生品交易虧損5.54億美元,最終申請(qǐng)破產(chǎn)保護(hù),對(duì)我國(guó)海外上市公司形象造成了很大破壞。這一事件的起因是公司期貨交易決策無(wú)視制度規(guī)定,公司內(nèi)審監(jiān)督形同虛設(shè)。2013年,紅寶麗公司發(fā)現(xiàn)金額6896萬(wàn)元的假匯票,對(duì)公司半年報(bào)業(yè)績(jī)產(chǎn)生了嚴(yán)重不利影響。該事件反映了公司內(nèi)審監(jiān)控松弛,票據(jù)業(yè)務(wù)缺乏核實(shí)真?zhèn)苇h(huán)節(jié)。內(nèi)部審計(jì)是公司規(guī)避經(jīng)營(yíng)風(fēng)險(xiǎn)的重要防線,其查錯(cuò)防弊和監(jiān)督評(píng)價(jià)職能不僅可以實(shí)現(xiàn)對(duì)公司的全面監(jiān)控,而且可以為企業(yè)經(jīng)營(yíng)管理提供建議。另外,內(nèi)部審計(jì)可以強(qiáng)化內(nèi)部控制制度執(zhí)行力度,提高企業(yè)管理水平。但是,現(xiàn)階段我國(guó)內(nèi)部審計(jì)作用發(fā)揮情況不容樂(lè)觀,理論和實(shí)際角度都存在諸多不足之處,需要我們進(jìn)一步研究與探索�，F(xiàn)代公司管理體系中,內(nèi)部審計(jì)理論的意義越來(lái)越突出。公司治理理論中明確規(guī)定內(nèi)部審計(jì)應(yīng)在公司全范圍內(nèi)實(shí)施獨(dú)立且廣泛的監(jiān)督,以達(dá)到完善公司治理結(jié)構(gòu)的目的。內(nèi)部控制也要求內(nèi)審成為實(shí)現(xiàn)內(nèi)控目標(biāo)的有力保障。而從實(shí)踐角度來(lái)看,內(nèi)部審計(jì)作為企業(yè)一項(xiàng)持續(xù)的經(jīng)濟(jì)監(jiān)督活動(dòng),有利于保障企業(yè)經(jīng)營(yíng)活動(dòng)遵守法律法規(guī);內(nèi)部審計(jì)制度中關(guān)于企業(yè)資產(chǎn)清查及職責(zé)分離的規(guī)定,有利于保障企業(yè)資產(chǎn)安全;內(nèi)部審計(jì)人員對(duì)財(cái)務(wù)報(bào)表的審計(jì)在一定程度上比外部審計(jì)視角更深入,有利于保障企業(yè)財(cái)務(wù)報(bào)告真實(shí)公允;內(nèi)部審計(jì)作為一種增值型審計(jì)體現(xiàn)了提高經(jīng)營(yíng)效率的理念;同時(shí)內(nèi)部審計(jì)也通過(guò)監(jiān)督職能促進(jìn)企業(yè)發(fā)展戰(zhàn)略的實(shí)現(xiàn)。GL集團(tuán)是一家擁有近40家分支機(jī)構(gòu)的國(guó)際化家電生產(chǎn)企業(yè),憑借為客戶提供質(zhì)量過(guò)硬、技術(shù)先進(jìn)、外觀新穎產(chǎn)品的理念引領(lǐng)中國(guó)制造。GL集團(tuán)的內(nèi)部審計(jì)與公司的發(fā)展壯大同步推進(jìn),但在實(shí)際工作中也暴露了很多問(wèn)題。本文分五部分,在闡述了內(nèi)部審計(jì)相關(guān)理論的基礎(chǔ)上介紹了 GL集團(tuán)的基本情況以及集團(tuán)內(nèi)部審計(jì)現(xiàn)狀,并結(jié)合國(guó)內(nèi)外內(nèi)部審計(jì)先進(jìn)理論和經(jīng)驗(yàn)對(duì)GL集團(tuán)內(nèi)部審計(jì)實(shí)踐中存在的問(wèn)題及問(wèn)題的原因進(jìn)行分析,從GL集團(tuán)實(shí)際情況入手提出了具有針對(duì)性的建議。希望能通過(guò)本文的研究完善GL集團(tuán)內(nèi)部審計(jì)實(shí)踐,并促進(jìn)國(guó)內(nèi)企業(yè)從長(zhǎng)遠(yuǎn)角度考慮健全公司內(nèi)部審計(jì)制度,推動(dòng)企業(yè)長(zhǎng)足發(fā)展。
[Abstract]:The 21st century is a period of rapid economic and political development in the world. During this period, financial scandals broke out in many enterprises at home and abroad. Most of these financial fraud cases are related to the imperfect internal audit system of enterprises. For example, in 2002, WorldCom capitalized the expenditure funds for the expansion of telecommunications systems engineering, thus increasing its profits. The scandal was discovered during the company's internal audit process. In 2004, China Aviation Oil Singapore Company lost $554 million in speculative oil derivatives trading, and eventually filed for bankruptcy protection, causing great damage to the image of overseas listed companies in China. In 2013, Red Polaroid discovered a false bill of exchange amounting to 68.96 million yuan, which had a serious negative impact on the company's semi-annual results. The incident reflects the relaxation of the company's internal audit monitoring and the lack of verification of the authenticity of the bills business. Internal audit is the company's evasion. In addition, internal audit can strengthen the implementation of internal control system and improve the management level of enterprises. However, at this stage, the role of internal audit is not allowed to play. Optimism, theoretical and practical point of view, there are many deficiencies, we need to further study and explore. In modern corporate management system, the significance of internal audit theory is more and more prominent. Corporate governance theory clearly stipulates that internal audit should be implemented in the company's entire scope of independent and extensive supervision, in order to achieve the improvement of corporate governance structure. The purpose of internal control also requires internal audit to be a powerful guarantee to achieve the goal of internal control. From the practical point of view, internal audit, as a sustained economic supervision activity, is conducive to ensuring that the business activities of enterprises comply with laws and regulations; the provisions of the internal audit system on enterprise assets inventory and separation of responsibilities, is conducive to safeguarding. Enterprise assets security; internal auditors'audit of financial statements is more in-depth than external audit perspective to a certain extent, which is conducive to ensuring the true and fair financial reports of enterprises; internal audit as a value-added audit reflects the concept of improving operational efficiency; internal audit also promotes enterprise development strategy through supervision function GL Group is an international household appliances manufacturer with nearly 40 branches. With the concept of providing customers with excellent quality, advanced technology and novel appearance products, GL Group's internal audit is advancing with the development of the company. However, many problems have been exposed in the actual work. This paper is divided into five parts. On the basis of explaining the related theories of internal audit, this paper introduces the basic situation of GL Group and the present situation of internal audit of GL Group. Combining with the advanced theory and experience of internal audit at home and abroad, this paper analyzes the problems and causes in the practice of internal audit of GL Group, and puts forward some pertinent suggestions from the actual situation of GL Group. Suggestions. Hope to improve the practice of internal audit of GL Group through this study, and promote domestic enterprises from a long-term perspective to improve the company's internal audit system, and promote the rapid development of enterprises.
【學(xué)位授予單位】：遼寧大學(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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