内部审计的价值增值功能研究

发布时间：2018-03-04 15:06

本文选题：内部审计　切入点：价值增值　出处：《天津财经大学》2008年硕士论文　论文类型：学位论文

【摘要】： 21世纪是充满机遇与挑战的新世纪。置身于多样化和多变性的环境,我们对事物本质的认识进一步深入。根据IIA对内部审计的最新定义可以得知:内部审计是集风险管理、内部控制和公司治理等要素于一体的综合性审计,并且为组织增加价值的功能第一次被列入定义。此举表明了在历史变革的今天,内部审计已经位于一个前所未有的新高度,作为确保受托责任有效履行的管理控制机制,它要站在组织整体利益的立场上,发挥其提高运作效率和增加价值的作用。由此可见,现代内部审计的核心已由防弊兴利提升为增加价值和提高机构的运营效率。这一转变赋予了内部审计更深的内涵,促进了内部审计职业角色的转变,为内部审计人员在组织中占据重要的地位和崭新的位置提供了难得的机遇,同时也提出了严峻的挑战。组织实现价值的方式是生产产品或提供服务,并且利用资源推销这些产品或服务。内部审计虽不从事这些活动,但它可以通过系统化、规范化的方法收集、理解和评价组织运营过程的信息,并通过确认、咨询、建议、书面报告等形式向管理人员传递,从而为增加组织价值的目标服务。本文采用规范研究的方法,首先通过内部审计定义的历史沿革展开对其价值增值功能的基本研究,其中包括动因分析、内涵与特征等,介绍了供应链管理理论在价值增值功能中的运用;然后重点分析了价值增值功能实现的条件、形式和途径,主要包括内部控制、公司治理以及GRC的整合等;最后对内部审计的价值增值功能进行了几项拓展研究,旨在抛砖引玉,推进价值增值在中国内部审计职业界的深入开展与实践。
[Abstract]:21th century is a new century full of opportunities and challenges. In the environment of diversity and variability, we have a deeper understanding of the nature of things. According to the latest definition of internal audit by IIA, we can know that internal audit is risk management. Integrated auditing with elements such as internal control and corporate governance, and functions that add value to the organization have been defined for the first time. This shows that in a time of historical change, internal audit is at an unprecedented new height. As a management and control mechanism to ensure the effective implementation of the fiduciary responsibility, it should stand on the standpoint of the overall interests of the organization and play its role of improving the operational efficiency and adding value. It can be seen from this that the core of modern internal audit has been promoted from preventing disadvantages and benefiting to increasing value and improving the operational efficiency of the organization. This transformation has given the internal audit a deeper connotation and promoted the transformation of the professional role of internal audit. It provides a rare opportunity for the internal auditors to occupy an important position and a new position in the organization, and at the same time presents a severe challenge. The way in which an organization realizes value is by producing products or providing services and using resources to market those products or services. Although internal audit does not engage in these activities, it can be collected in a systematic and standardized way. Understand and evaluate the information of the organization's operating process and deliver it to managers in the form of confirmation, consultation, advice, written reports, etc., thus serving the purpose of adding value to the organization. In this paper, through the historical evolution of the definition of internal audit, the basic research on the value-added function of internal audit is carried out, which includes motivation analysis, connotation and characteristics, etc. This paper introduces the application of the supply chain management theory in the value added function, and then analyzes the conditions, forms and ways of realizing the value added function, including internal control, corporate governance and the integration of GRC, etc. At last, this paper studies the value added function of internal audit in order to promote the development and practice of value increment in China's internal audit profession.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

【引证文献】