電信運(yùn)營商DL公司內(nèi)部審計問題研究
發(fā)布時間：2019-03-08 11:13
【摘要】：伴隨著社會的發(fā)展,經(jīng)濟(jì)業(yè)務(wù)的愈加復(fù)雜,一項(xiàng)業(yè)務(wù)不僅僅涉及本期的指標(biāo),對企業(yè)之后的戰(zhàn)略的制定,公司的發(fā)展都能產(chǎn)生影響�，F(xiàn)今的內(nèi)部審計已經(jīng)超越了會計及財務(wù)領(lǐng)域,深入到企業(yè)所有部門和企業(yè)整個業(yè)務(wù)活動。相應(yīng)的審計方法也從單一的現(xiàn)場查賬到以風(fēng)險為導(dǎo)向的的綜合審計轉(zhuǎn)變:制定以風(fēng)險為導(dǎo)向的審計計劃、開展以風(fēng)險為導(dǎo)向的審計活動。而面對社會大數(shù)據(jù)的發(fā)展,內(nèi)部審計又面臨著新技術(shù)、新思維、數(shù)據(jù)處理和商業(yè)模式的挑戰(zhàn),因此審計方法需要不斷改進(jìn),以適應(yīng)時代的需求。中國的內(nèi)部審計是有自身政治背景的特殊性:內(nèi)審的發(fā)展是由政府工作為推手,存在很多政治色彩。因此在我國,大型國企的內(nèi)審?fù)诮ㄔO(shè)與發(fā)展的水平上都是處于領(lǐng)先的。并且中國是一個通信大國,中國的電信行業(yè)是由國有企業(yè)壟斷的,面對如此龐大的數(shù)據(jù)處理、管理和分析,良好的內(nèi)部審計程序的制定、人員的培訓(xùn)、方案的落實(shí)、問題的整改都對企業(yè)管理有著舉足輕重的作用。因此此篇論文以電信運(yùn)營商DL公司的內(nèi)部審計作為研究點(diǎn)。本文通過文獻(xiàn)檢索法提出研究的背景及意義,再通過規(guī)范分析法奠定本文的理論基礎(chǔ)。接著通過案例分析法:結(jié)合作者在DL公司做審計實(shí)習(xí)生的經(jīng)歷,以實(shí)際案例為依托進(jìn)行研究,對DL公司審計業(yè)務(wù)流程做了具體闡述。再根據(jù)通過現(xiàn)行的審計方法不能達(dá)到內(nèi)部審計所期望的結(jié)果,從而產(chǎn)生審計風(fēng)險的角度找出DL公司內(nèi)部審計存在的問題,并結(jié)合所學(xué)習(xí)的內(nèi)審知識提出相應(yīng)的改進(jìn)意見。根據(jù)本文的研究我們可以說,DL公司的內(nèi)部審計是以風(fēng)險為導(dǎo)向的,通過審計程序獲取審計證據(jù),從而實(shí)現(xiàn)全面分析—重點(diǎn)審計—得出結(jié)論的審計思路。但根據(jù)其內(nèi)部審計流程的分析,可以發(fā)現(xiàn)現(xiàn)階段DL公司內(nèi)部審計存在審計內(nèi)容寬泛、審計方法缺乏新意、審計報告不到位、整改方案難落實(shí)的問題。針對問題結(jié)合案例做進(jìn)一步的分析總結(jié)出,由于DL公司的內(nèi)部審計是需要面對海量的數(shù)據(jù),并且在工作中又要涉及大量的人為判斷,可是內(nèi)審人員的素質(zhì)并不能達(dá)到內(nèi)審的要求,審計方法又缺乏創(chuàng)新性,從而產(chǎn)生上述內(nèi)審的困難。接著文章針對以上問題,通過對研究內(nèi)部審計理論、咨詢相關(guān)人員、參與內(nèi)部審計過程提出了3個建議:(1)學(xué)會利用在線審計系統(tǒng),突出審計重點(diǎn)、加強(qiáng)審計計劃工作,保證審計范圍的覆蓋面、提高內(nèi)部審計報告的質(zhì)量、促進(jìn)審計資源質(zhì)量的提高,這樣才能優(yōu)化內(nèi)部審計流程,規(guī)避內(nèi)部審計風(fēng)險;(2)加強(qiáng)對整改效果持續(xù)跟蹤和檢查,發(fā)揮內(nèi)部審計監(jiān)督對管理的作用。(3)完善內(nèi)部審計質(zhì)量控制管理,保證審計工作質(zhì)量,促進(jìn)審計人員提出有針對性、可操作性的審計建議。(4)打造適應(yīng)“互聯(lián)網(wǎng)+”時代的個性化、智能化、大數(shù)據(jù)化的內(nèi)部審計新模式,建立在線云審計平臺。
[Abstract]:With the development of society and the increasing complexity of economic business, a business not only involves the current period of indicators, but also has an impact on the formulation of the strategy and the development of the company after the enterprise. Today's internal audit has gone beyond the accounting and financial fields to all departments of the enterprise and the entire business activities of the enterprise. The corresponding audit methods change from single on-the-spot audit to risk-oriented comprehensive audit: making a risk-oriented audit plan and carrying out risk-oriented audit activities. In the face of the development of social big data, internal audit is faced with the challenges of new technology, new thinking, data processing and business model. Therefore, audit methods need to be constantly improved to meet the needs of the times. China's internal audit has its own political background particularity: the development of internal audit is driven by government work, there are a lot of political color. Therefore, in our country, the internal audit of large-scale state-owned enterprises is always in the lead in the level of construction and development. And China is a major telecommunications country, and the telecommunications industry in China is monopolized by state-owned enterprises. Faced with such a huge amount of data processing, management and analysis, good internal audit procedures, personnel training, and implementation of programmes, The rectification and reform of the problems play an important role in the management of enterprises. Therefore, this paper takes the internal audit of telecom operator DL as the research point. This paper puts forward the background and significance of the research through the literature retrieval method, and then establishes the theoretical foundation of this paper by the normative analysis method. Then through the case analysis method: combined with the author's experience as an audit intern in DL Company, based on the actual case study, the audit business process of DL Company is described in detail. Then, according to the current audit methods can not achieve the expected results of internal audit, and then produce audit risks to find out the problems of internal audit of DL Company, and combined with the internal audit knowledge learned to put forward corresponding improvement opinions. According to the research in this paper, we can say that the internal audit of DL Company is risk-oriented, and obtain audit evidence through audit procedure, so as to achieve a comprehensive analysis-key audit-draw a conclusion of audit ideas. However, according to the analysis of its internal audit process, it can be found that the internal audit of DL Company has the problems of broad audit content, lack of innovative audit methods, inadequate audit reports, and difficult implementation of the rectification and reform plan at the present stage. According to the problems and the cases, we can conclude that the internal audit of DL Company needs to face a great deal of data and involve a lot of human judgment in its work. However, the quality of the internal auditors can not meet the requirements of the internal audit, and the audit method is lack of innovation, which leads to the difficulties of the above-mentioned internal audit. Then, according to the above problems, through the research of internal audit theory, consulting relevant personnel and participating in the internal audit process, the paper puts forward three suggestions: (1) learn to use the online audit system, highlight the audit focus, and strengthen the audit plan work. To ensure the coverage of audit scope, improve the quality of internal audit reports and improve the quality of audit resources, so as to optimize the internal audit process and avoid internal audit risks; (2) strengthen the continuous follow-up and inspection of the effect of rectification and reform, and give full play to the role of internal audit supervision on management. (3) perfect the management of internal audit quality control, ensure the quality of audit work, and promote the pertinence of auditors' proposals. (4) to build a new internal audit model which adapts to the "Internet" era, such as personalization, intelligence and big data, and establishes the online cloud audit platform.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
本文編號：2436749
[Abstract]:With the development of society and the increasing complexity of economic business, a business not only involves the current period of indicators, but also has an impact on the formulation of the strategy and the development of the company after the enterprise. Today's internal audit has gone beyond the accounting and financial fields to all departments of the enterprise and the entire business activities of the enterprise. The corresponding audit methods change from single on-the-spot audit to risk-oriented comprehensive audit: making a risk-oriented audit plan and carrying out risk-oriented audit activities. In the face of the development of social big data, internal audit is faced with the challenges of new technology, new thinking, data processing and business model. Therefore, audit methods need to be constantly improved to meet the needs of the times. China's internal audit has its own political background particularity: the development of internal audit is driven by government work, there are a lot of political color. Therefore, in our country, the internal audit of large-scale state-owned enterprises is always in the lead in the level of construction and development. And China is a major telecommunications country, and the telecommunications industry in China is monopolized by state-owned enterprises. Faced with such a huge amount of data processing, management and analysis, good internal audit procedures, personnel training, and implementation of programmes, The rectification and reform of the problems play an important role in the management of enterprises. Therefore, this paper takes the internal audit of telecom operator DL as the research point. This paper puts forward the background and significance of the research through the literature retrieval method, and then establishes the theoretical foundation of this paper by the normative analysis method. Then through the case analysis method: combined with the author's experience as an audit intern in DL Company, based on the actual case study, the audit business process of DL Company is described in detail. Then, according to the current audit methods can not achieve the expected results of internal audit, and then produce audit risks to find out the problems of internal audit of DL Company, and combined with the internal audit knowledge learned to put forward corresponding improvement opinions. According to the research in this paper, we can say that the internal audit of DL Company is risk-oriented, and obtain audit evidence through audit procedure, so as to achieve a comprehensive analysis-key audit-draw a conclusion of audit ideas. However, according to the analysis of its internal audit process, it can be found that the internal audit of DL Company has the problems of broad audit content, lack of innovative audit methods, inadequate audit reports, and difficult implementation of the rectification and reform plan at the present stage. According to the problems and the cases, we can conclude that the internal audit of DL Company needs to face a great deal of data and involve a lot of human judgment in its work. However, the quality of the internal auditors can not meet the requirements of the internal audit, and the audit method is lack of innovation, which leads to the difficulties of the above-mentioned internal audit. Then, according to the above problems, through the research of internal audit theory, consulting relevant personnel and participating in the internal audit process, the paper puts forward three suggestions: (1) learn to use the online audit system, highlight the audit focus, and strengthen the audit plan work. To ensure the coverage of audit scope, improve the quality of internal audit reports and improve the quality of audit resources, so as to optimize the internal audit process and avoid internal audit risks; (2) strengthen the continuous follow-up and inspection of the effect of rectification and reform, and give full play to the role of internal audit supervision on management. (3) perfect the management of internal audit quality control, ensure the quality of audit work, and promote the pertinence of auditors' proposals. (4) to build a new internal audit model which adapts to the "Internet" era, such as personalization, intelligence and big data, and establishes the online cloud audit platform.
【學(xué)位授予單位】：江蘇大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45
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