加强和完善油田企业内部审计质量控制的研究
发布时间：2019-06-03 14:56
【摘要】： 随着国有企业改革的不断深入及我国对外开放步伐的不断加快,油田企业面临的竞争压力越来越大,要在激烈的竞争中立于不败之地,必须加强内部审计质量控制。本文首先对内部审计质量控制的理论进行研究,然后通过问卷调查分析我国油田企业内部审计质量控制的现状、问题及原因,最后提出了相应的改善建议。 本文内容主要分6章。第1章前言,主要论述了研究的目的及意义、国内外研究现状和论文的研究思路。第2章内部质量控制的基本理论,对内部审计质量及内部审计质量控制的涵义、特征及影响因素进行了介绍,对于内部审计质量控制目的、控制环节及质量要求进行了深入研究。第3章油田企业内部审计质量控制现状及调查分析,首先了油田企业内部审计质量控制的现状,认为目前油田企业内部审计质量控制存在着控制环境不完善、控制主体缺位、控制手段薄弱及控制标准不合理等问题,在此基础上设计了内部审计现状调查表,深入调查,进一步论述油田企业内部审计质量控制状况,通过对调查结果的分析,深入认识油田企业内部审计低质量的原因。第4章构建了油田企业内部审计质量控制体系,对内部审计质量控制的主体、客体、流程和手段进行了深入分析。第5章油田企业内部审计质量控制系统实施的保障措施,从控制环境、控制主体、控制客体和控制手段等方面提出了内部审计质量控制系统实施的建议。第6章结论阐述了本文研究的结论及对未来的展望。
[Abstract]:With the deepening of the reform of state-owned enterprises and the acceleration of the pace of China's opening to the outside world, oil field enterprises are facing more and more competitive pressure. In order to remain invincible in the fierce competition, we must strengthen the internal audit quality control. In this paper, the theory of internal audit quality control is studied, and then the present situation, problems and causes of internal audit quality control in oil field enterprises in China are analyzed by questionnaire survey, and finally the corresponding improvement suggestions are put forward. The content of this paper is divided into six chapters. The first chapter is the preface, which mainly discusses the purpose and significance of the study, the research status at home and abroad and the research ideas of the paper. Chapter 2 introduces the basic theory of internal quality control, introduces the meaning, characteristics and influencing factors of internal audit quality control, and introduces the purpose of internal audit quality control. The control link and quality requirements are deeply studied. Chapter 3: the present situation and investigation and analysis of internal audit quality control of oil field enterprises. First of all, the present situation of internal audit quality control of oil field enterprises is analyzed, and it is considered that the control environment of internal audit quality control of oil field enterprises is not perfect and the main body of control is absent. On the basis of weak control means and unreasonable control standards, this paper designs a questionnaire on the present situation of internal audit, makes an in-depth investigation, further discusses the situation of internal audit quality control in oil field enterprises, and through the analysis of the results of the investigation, Deeply understand the reasons for the low quality of internal audit in oil field enterprises. In chapter 4, the internal audit quality control system of oil field enterprises is constructed, and the subject, object, process and means of internal audit quality control are deeply analyzed. The fifth chapter is the safeguard measures for the implementation of internal audit quality control system in oil field enterprises, and puts forward some suggestions for the implementation of internal audit quality control system from the aspects of control environment, control subject, control object and control means. The conclusion of chapter 6 expounds the conclusion of this paper and the prospect of the future.
【学位授予单位】：中国石油大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45;F426.22
本文编号：2492013
[Abstract]:With the deepening of the reform of state-owned enterprises and the acceleration of the pace of China's opening to the outside world, oil field enterprises are facing more and more competitive pressure. In order to remain invincible in the fierce competition, we must strengthen the internal audit quality control. In this paper, the theory of internal audit quality control is studied, and then the present situation, problems and causes of internal audit quality control in oil field enterprises in China are analyzed by questionnaire survey, and finally the corresponding improvement suggestions are put forward. The content of this paper is divided into six chapters. The first chapter is the preface, which mainly discusses the purpose and significance of the study, the research status at home and abroad and the research ideas of the paper. Chapter 2 introduces the basic theory of internal quality control, introduces the meaning, characteristics and influencing factors of internal audit quality control, and introduces the purpose of internal audit quality control. The control link and quality requirements are deeply studied. Chapter 3: the present situation and investigation and analysis of internal audit quality control of oil field enterprises. First of all, the present situation of internal audit quality control of oil field enterprises is analyzed, and it is considered that the control environment of internal audit quality control of oil field enterprises is not perfect and the main body of control is absent. On the basis of weak control means and unreasonable control standards, this paper designs a questionnaire on the present situation of internal audit, makes an in-depth investigation, further discusses the situation of internal audit quality control in oil field enterprises, and through the analysis of the results of the investigation, Deeply understand the reasons for the low quality of internal audit in oil field enterprises. In chapter 4, the internal audit quality control system of oil field enterprises is constructed, and the subject, object, process and means of internal audit quality control are deeply analyzed. The fifth chapter is the safeguard measures for the implementation of internal audit quality control system in oil field enterprises, and puts forward some suggestions for the implementation of internal audit quality control system from the aspects of control environment, control subject, control object and control means. The conclusion of chapter 6 expounds the conclusion of this paper and the prospect of the future.
【学位授予单位】：中国石油大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.45;F426.22
【引证文献】
相关硕士学位论文 前1条
1 陈彦芳;非营利组织内部审计质量控制研究[D];兰州商学院;2012年
，本文编号：2492013
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