我国内部审计中人际关系的协调

发布时间：2018-03-23 07:19

本文选题：内部审计　切入点：人际关系　出处：《浙江工商大学》2014年硕士论文　论文类型：学位论文

【摘要】：内部审计机构是组织内部的特殊机构,其职责就是对组织的经营管理活动进行审计和评价。为了履行职责,内部审计人员不仅要与组织内部所有的人员打交道,还要与组织外部的人员进行沟通和协作。如果不能恰当地处理人际关系,就很可能导致内部审计人员与相关人员之间产生冲突,不仅无法保证内部审计作用的充分发挥,还会直接影响内部审计人员的生存和发展空间。良好的人际关系对顺利开展内部审计工作十分重要,本文主要围绕我国内部审计中人际关系的协调进行研究。内部审计工作的特征决定了内部审计中人际关系的重要性和特殊性：在开展审计工作前,内部审计人员需要得到适当管理层的授权和支持；在审计过程中,要和各职能部门的人员进行交流,以获取充分适当的审计证据；在审计结束后,为了确保审计建议被理解和采纳,要与被审计人员进行沟通。我国的内部审计人际关系主要由五个部分构成,本文详细介绍了每个构成部分的内容和特征。作者在总结学者研究的基础上,得出对我国内部审计人际关系产生影响的三个主要因素,包括内部审计机构设置对内部审计人际关系的影响；内部审计人员的胜任能力对内部审计人际关系的影响；我国人际关系的社会取向对内部审计人际关系的影响。由于组织中各成员的利益需求、心理控制和价值观不同,容易发生人际冲突。处理人际冲突有五种不同的方式,包括对抗,逃避,顺应,妥协和合作。不同的处理方式会产生不同的后果。其中,合作是最有效的处理方式。合作是指冲突双方寻找满足共同需求的方法,达到人际关系的协调。最后本文针对内部审计中的人际冲突提出一些可行的协调建议和方法。
[Abstract]:An internal audit institution is a special organization within the organization. Its duty is to audit and evaluate the management activities of the organization. In order to perform its duties, the internal auditors not only deal with all the people in the organization, If the interpersonal relationship is not properly handled, it may lead to the conflict between the internal auditor and the relevant personnel, and not only can not guarantee the full play of the role of internal audit. It will also directly affect the survival and development space of internal auditors. Good interpersonal relationship is very important for the smooth development of internal audit, this paper mainly focuses on the coordination of interpersonal relations in our internal audit. The characteristics of the internal audit work determine the importance and particularity of the interpersonal relationship in the internal audit: before conducting the audit work, the internal auditors need to be authorized and supported by the appropriate management. To communicate with the personnel of the functional departments to obtain adequate and appropriate audit evidence and, after the audit, to ensure that audit recommendations are understood and accepted, In order to communicate with the auditees, the interpersonal relationship of internal audit in our country is mainly composed of five parts. This paper introduces the contents and characteristics of each component in detail. Three main factors influencing the interpersonal relationship of internal audit in China are obtained, including the influence of the establishment of internal audit institution on the interpersonal relationship of internal audit, the influence of the competence of internal auditor on the interpersonal relationship of internal audit. The influence of the social orientation of the interpersonal relationship in our country on the interpersonal relationship of internal audit. Due to the different interests, psychological control and values of the members of the organization, interpersonal conflicts are easy to occur. There are five different ways of dealing with the interpersonal conflicts. Including confrontation, evasion, adaptation, compromise and cooperation. Different approaches can have different consequences. Cooperation is the most effective way to deal with it. Cooperation means that both parties to a conflict find ways to meet their common needs. Finally, this paper puts forward some feasible suggestions and methods for interpersonal conflict in internal audit.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45

【参考文献】