HEAVEN股份有限公司内部审计体系的建立与运作

发布时间：2018-03-08 13:30

本文选题：内部审计　切入点：体系　出处：《西安理工大学》2002年硕士论文　论文类型：学位论文

【摘要】： 回顾历史，自建立审计机构始，经过多年的努力，我国初步形成了包括国家审计、内部审计和社会审计在内的审计组织体系。国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。但是，随着我国改革的不断深化，市场经济环境的日趋复杂化，现有的内部审计组织体系暴露出许多缺陷和不足，不仅使内部审计工作未能发挥其应有的作用，，而且阻碍了经济的发展和改革的深入。所以，建立科学有效的内部审计体系，完善内审制度已成当务之急。本文以应用研究为主，运用了审计学、管理学、会计学等现代理论，从分析当前我国企业内部审计的现状入手，深入研究了内部审计工作的必要性和重要性。通过对内部审计产生与发展历程以及西方现代内部审计特点的详细阐述，明确了我国内部审计的七大发展方向和发展趋势。在比较和分析中外内部审计机构组织模式的基础上，提出了适合我国现代企业制度要求的最佳内部审计组织模式，即在董事会下设审计委员会，在行政系统——经营管理系统设置审计机构，并详细论证了此种内部审计组织模式的科学性和合理性。本着理论与实践相结合的原则，论文以HEAVEN股份有限公司作为研究对象，着重研究大型股份有限公司内部审计体系的建立与运作。通过对HEAVEN公司内部审计体系的全面分析与评价，针对当前该公司内部审计工作存在的问题，分别对其机构设置、工作目标、工作方法、人员编制四大基础工作提出了一系列的改善方法和改善措施，总结出一个较符合HEAVEN公司现状与长远发展的内部审计管理体系。在HEAVEN公司内部运作的五个基本流程中，物资采购和货款支付流程及产品销售和货款回收流程可谓重中之重，亦是问题重重、急需改进。因而本文选择了这两个工作流程进行深入地分析与研究，寻找运作流程中有关控制及管理程序的薄弱环节，针对关键控制点提出相应控制方法和审计要点。文章最后通过一系列的数据与图表的分析，阐述了方案实施的效果及面临的问题，进而提出相应的对策，并根据HEAVEN公司的实际情况为其制定了一套系统的西安理工大学工商管理硕士（MBA）学位论文一内部审计工作制度，为内部审计体系的建立和运作奠定了制度基础。本文是在参考了大量的相关文献的基础上完成的，并且理论联系实际，对于目前我国企业内部审计工作的研究具有重要的现实意义，对于大型股份有限公司内部审计体系的建立和运作有很强的借鉴价值。
[Abstract]:Looking back on history, after many years of efforts since the establishment of audit institutions, our country has initially formed an audit organization system, including state audit, internal audit and social audit. State audit institutions, internal audit departments, The non-governmental audit organizations cooperate in the division of labor, cooperate with each other, focus on each other, constantly adapt to the new requirements of the economic audit of various forms of ownership in China, and give full play to the role of promotion and restriction. However, with the continuous deepening of the reform in our country, As the market economy environment becomes more and more complicated, the existing internal audit organization system exposes many defects and deficiencies, which not only makes the internal audit work fail to play its due role, but also hinders the development of economy and the deepening of reform. It is urgent to establish a scientific and effective internal audit system and perfect the internal audit system. This paper mainly focuses on applied research, applies modern theories such as auditing, management, accounting and so on, and begins with the analysis of the present situation of internal audit in Chinese enterprises. This paper deeply studies the necessity and importance of internal audit. Through the elaboration of the emergence and development of internal audit and the characteristics of modern internal audit in the West, On the basis of comparing and analyzing the organization modes of internal audit institutions in China and foreign countries, this paper puts forward the best internal audit organization mode suitable for the requirements of modern enterprise system in our country. That is to say, the audit committee is set up under the board of directors, and the audit institution is set up in the administrative system-management system, and the scientific and reasonable of this internal audit organization mode is demonstrated in detail, which is based on the principle of combining theory with practice. This paper focuses on the establishment and operation of the internal audit system of the HEAVEN Co., Ltd., through the comprehensive analysis and evaluation of the internal audit system of the HEAVEN Company. In view of the problems existing in the internal audit work of the company at present, a series of improvement methods and measures are put forward for the four basic work of the company, namely, the establishment of the organization, the work objectives, the working methods and the staffing. This paper summarizes an internal audit management system which is more in line with the present situation and long-term development of HEAVEN Company. Among the five basic processes of internal operation of HEAVEN Company, the material purchase and payment process, and the process of product sales and loan recovery can be described as the most important. Therefore, this paper chooses these two workflow to carry on the thorough analysis and the research, looks for the weak link of the control and the management procedure in the operation flow. This paper puts forward the corresponding control methods and audit points for the key control points. Finally, through the analysis of a series of data and charts, the paper expounds the effect of the implementation of the scheme and the problems it faces, and then puts forward the corresponding countermeasures. According to the actual situation of HEAVEN Company, a set of systematic. MBA thesis of Xi'an University of Technology. One. The internal audit system lays the foundation for the establishment and operation of the internal audit system. This paper is based on the reference to a large number of relevant literature, and the theory combined with practice, It is of great practical significance to study the internal audit work of enterprises in our country at present, and it is also of great practical significance to large stocks. The establishment and operation of internal audit system have strong reference value.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.45

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