本文關(guān)鍵詞：華北油田公司工程項(xiàng)目內(nèi)部審計(jì)的研究　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 內(nèi)部審計(jì) 跟蹤審計(jì) 造價(jià)審計(jì) 信息技術(shù)

【摘要】：華北油田公司作為中國石油天然氣股份有限公司下屬的一個(gè)地區(qū)能源公司，把努力建設(shè)“具有一定經(jīng)營規(guī)模和華北油田特色的地區(qū)能源公司”作為發(fā)展戰(zhàn)略和經(jīng)營目標(biāo)。圍繞這一目標(biāo)，勘探開發(fā)和礦區(qū)建設(shè)步伐不斷加快，投資總量逐年增加，隨之而來的各種潛在風(fēng)險(xiǎn)不斷增多，管控要求也越來越高。為保證投資資金的安全，提高投資使用效益，保證工程質(zhì)量，降低建設(shè)成本，按照工程項(xiàng)目可行性研究報(bào)告的預(yù)期計(jì)劃，實(shí)現(xiàn)投資目標(biāo)，就必須加強(qiáng)工程項(xiàng)目內(nèi)部審計(jì)。它重點(diǎn)突出服務(wù)與監(jiān)督職能，一方面有效控制工程造價(jià)，提高工程質(zhì)量，提高投資利用效率；另一方面可以遏制違法違規(guī)現(xiàn)象的發(fā)生，避免控制缺陷；它既要查出問題，還要提出對存在問題的整改意見，而且要提出規(guī)范后期管理工作的建議，使內(nèi)部審計(jì)為企業(yè)增值服務(wù)的職能得到有效體現(xiàn)。 本文通過采用文獻(xiàn)研究、理論研究以及理論聯(lián)系實(shí)際的方法，根據(jù)內(nèi)部審計(jì)理論及工程項(xiàng)目內(nèi)部審計(jì)理論，結(jié)合中國石油天然氣集團(tuán)公司審計(jì)部提出的審計(jì)工作要求及主要目標(biāo)，，對照華北油田工程項(xiàng)目內(nèi)部審計(jì)實(shí)際情況進(jìn)行系統(tǒng)的研究，從中查找存在的問題與不足，并提出了相應(yīng)的措施及建議，為華北油田公司工程項(xiàng)目內(nèi)部審計(jì)下一階段的實(shí)施提供參考和指導(dǎo)。其建議主要有三點(diǎn)：一是轉(zhuǎn)變偏重事后審計(jì)、資金審計(jì)、合法合規(guī)層面審計(jì)的觀念，逐步向事中、事前審計(jì)關(guān)口前移，結(jié)合其它審計(jì)方式全面、深入地對重要工程項(xiàng)目實(shí)施跟蹤審計(jì)。在實(shí)踐中要注意審計(jì)時(shí)機(jī)的選擇與跟蹤點(diǎn)的設(shè)置，完善審計(jì)程序與審計(jì)依據(jù)，以便跟蹤審計(jì)職能有效發(fā)揮。二是對常規(guī)項(xiàng)目加強(qiáng)工程預(yù)結(jié)算審計(jì)。在加強(qiáng)審計(jì)人員業(yè)務(wù)培訓(xùn)的基礎(chǔ)上，全面審核工程預(yù)結(jié)算,同時(shí)界定好造價(jià)管理部門及審計(jì)部門的責(zé)任，對相關(guān)部門進(jìn)行考核及獎(jiǎng)懲，有效降低工程建設(shè)成本，不斷提高投資利用效率。三是應(yīng)用信息技術(shù)進(jìn)行輔助工程審計(jì),豐富審計(jì)手段，促進(jìn)審計(jì)方式的轉(zhuǎn)變。在利用專用軟件進(jìn)行輔助審計(jì)的同時(shí)，構(gòu)建工程審計(jì)信息交流平臺(tái)，建立工程審計(jì)信息管理系統(tǒng)，以便節(jié)約審計(jì)資源、提高審計(jì)效率。
[Abstract]:Huabei Oilfield Company is a regional energy company affiliated with China National Petroleum Corporation. The development strategy and operation target of "regional energy company with certain scale of operation and characteristic of North China Oilfield" is regarded as the development strategy and target. Around this goal, the pace of exploration and development and the construction of mining area has been quickened. The total amount of investment increases year by year, with the increasing of various potential risks, the management and control requirements are higher and higher. In order to ensure the safety of investment funds, improve the efficiency of investment, ensure the quality of the project, reduce construction costs. According to the expected plan of the project feasibility study report, to realize the investment goal, it is necessary to strengthen the internal audit of the engineering project. It emphasizes the function of service and supervision, on the one hand, it can effectively control the project cost. Improving the quality of the project and improving the efficiency of investment and utilization; On the other hand, it can curb the occurrence of illegal phenomena and avoid the control defects; It should not only find out the problems, but also put forward some suggestions to rectify the existing problems, and put forward the suggestion of standardizing the later management work, so that the function of internal audit as the value-added service of the enterprise can be effectively reflected. Based on the theory of internal audit and the theory of internal audit of engineering projects, this paper adopts the methods of literature research, theoretical research and the combination of theory and practice. Combined with the audit requirements and main objectives of the audit department of CNPC, this paper makes a systematic study on the actual situation of internal audit in Huabei Oilfield project, and finds out the existing problems and shortcomings from the view of the audit department of CNPC. The corresponding measures and suggestions are put forward to provide reference and guidance for the implementation of the next stage of the internal audit of the project in Huabei Oilfield Company. There are three main suggestions: one is to change the emphasis on ex post audit and capital audit. The concept of legal compliance level audit, step by step to the matter, the pre-audit gate forward, combined with other audit methods in a comprehensive way. In practice, we should pay attention to the choice of audit opportunity and the setting of tracking points, perfect the audit procedure and audit basis. In order to effectively play the role of tracking audit. Second, to strengthen the project pre-settlement audit of conventional projects. On the basis of strengthening the business training of auditors, the comprehensive audit of project pre-settlement. At the same time, define the responsibility of the cost management department and audit department, assess and punish the relevant departments, effectively reduce the project construction costs. Third, the use of information technology to assist the project audit, enrich the audit means, promote the change of audit methods, while using special software to assist audit at the same time. In order to save audit resources and improve audit efficiency, the project audit information exchange platform is constructed and the engineering audit information management system is established.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F239.45;F426.22

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