构建以内部审计为核心的内部控制框架体系

发布时间：2018-06-13 05:26

本文选题：内部控制 + 控制要素　；参考：《首都经济贸易大学》2009年硕士论文

【摘要】： 随着2009年7月1日《企业内部控制规范》在全国大中型企业的全面推广,“内部控制”将成为学术界和企业界不得不面对的重大问题,已引起我国各界的普遍关注。本文认为,内部审计是内部控制框架体系的核心,它直接关系到内部控制整体有效性的发挥,为良好的内部控制提供与之相匹配的人员和组织支持。本文从理论和实践两个方面验证了内部审计应该在内部控制框架体系构建中发挥核心作用,以内部审计为关键环节,对企业构建内部控制框架起到事半功倍的作用,能最大限度节约内部控制成本,并能实现企业内部控制体系常态化和永久化。本文共分四大部分,第一部分:阐述了课题的选择和研究意义;第二部分:从内部控制和内部审计的发展阐述两者具有同源性;第三部分:从内部审计与内部控制各组成要素的关系论证内部审计应为内部控制的核心;第四部分:以北京市燃气集团为例,从实践的角度阐述了如何构建以内部审计为核心的内部控制框架,以点带面,以期为企业构建各自的内部控制框架起到一定的借鉴作用。
[Abstract]:With the promotion of "Enterprise Internal Control Standard" in large and medium-sized enterprises in China on July 1, 2009, "Internal Control" will become an important problem that academic and business circles have to face, which has caused widespread concern from all walks of life in our country. This paper holds that internal audit is the core of the internal control framework system, which is directly related to the effectiveness of the internal control, and provides matching personnel and organizational support for the good internal control. This paper verifies that internal audit should play a central role in the construction of internal control framework system from two aspects of theory and practice. Taking internal audit as the key link, it can play a double effect on the construction of internal control framework in enterprises. It can economize the cost of internal control and realize the normalization and permanence of enterprise internal control system. This paper is divided into four parts: the first part: the choice of the subject and the significance of the research, the second part: from the development of internal control and internal audit, the two have the same origin; The third part demonstrates that internal audit should be the core of internal control from the relationship between internal audit and internal control. From the point of view of practice, this paper expounds how to construct the internal control framework with internal audit as the core, with a view to providing some reference for enterprises to build their own internal control frameworks.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45;F275

【引证文献】