【摘要】： 在經(jīng)濟全球化時代,快速變化的商業(yè)環(huán)境要求內(nèi)部審計師更加及時和連續(xù)地對正在運行的控制的有效性和風險程度做出保證。為了應(yīng)對管理層對更快速更高效內(nèi)部審計工作的要求,就需要加快內(nèi)部審計循環(huán),這使得連續(xù)審計及其內(nèi)涵下的“技術(shù)驅(qū)動型審計方法”得到關(guān)注并開始在實踐中運用。 本文首先簡要的介紹了在新的企業(yè)經(jīng)營環(huán)境背景下,連續(xù)審計技術(shù)出現(xiàn)的必然趨勢,然后圍繞連續(xù)審計這一主題,闡述了國際在連續(xù)審計領(lǐng)域的理論研究和它的概念、特征和作用,以及實施連續(xù)審計的技術(shù)途徑和實現(xiàn)模型,并對連續(xù)審計所應(yīng)用的領(lǐng)域,即連續(xù)控制評估和連續(xù)風險評估進行了分析和探討。 針對百勝餐飲集團的核算特點和內(nèi)部審計現(xiàn)狀,提出了建立連續(xù)審計監(jiān)控流程,并論述了建立該項監(jiān)控的可行性和必要性,同時,為該項目設(shè)計了總體目標和總體邏輯結(jié)構(gòu)以及實施的具體步驟,并對于連續(xù)審計未來在百勝的實施給出了具體思路并提出了實施建議。
[Abstract]:In the era of economic globalization, the rapidly changing business environment requires internal auditors to guarantee the effectiveness and risk of the running controls in a more timely and continuous manner. In order to meet the requirements of management for more rapid and efficient internal audit, it is necessary to speed up the internal audit cycle, which makes continuous audit and its connotation of "technology-driven audit method" get attention and begin to be applied in practice. This paper first briefly introduces the inevitable trend of continuous audit technology under the new business environment, then around the theme of continuous audit, expounds the theoretical research and its concept in the field of continuous audit. The characteristics and functions, as well as the technical approach and implementation model of continuous audit, are analyzed and discussed. The application fields of continuous audit, namely, continuous control assessment and continuous risk assessment, are analyzed and discussed. In view of the accounting characteristics of Yum Food and Beverage Group and the present situation of internal audit, this paper puts forward the establishment of continuous audit monitoring process, and discusses the feasibility and necessity of establishing this monitoring, at the same time, This paper designs the overall goal, the overall logical structure and the concrete steps of the implementation for the project, and gives the concrete ideas and suggestions for the future implementation of the continuous audit in Yum.
【學位授予單位】：合肥工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4;F719

【引證文獻】

相關(guān)碩士學位論文 前2條

1 張澤楓;XBRL環(huán)境下連續(xù)審計在集團公司內(nèi)部的應(yīng)用研究[D];北方工業(yè)大學;2011年

2 于曉靜;基于內(nèi)部審計的持續(xù)審計理論與應(yīng)用研究[D];山東財經(jīng)大學;2012年

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本文編號：2336129