本文選題：內(nèi)部審計(jì)　切入點(diǎn)：轉(zhuǎn)型　出處：《東北大學(xué)》2012年碩士論文　論文類型：學(xué)位論文

【摘要】：發(fā)展我國內(nèi)部審計(jì)事業(yè)是市場經(jīng)濟(jì)條件下完善公司治理結(jié)構(gòu)、加強(qiáng)企業(yè)內(nèi)部控制的重要環(huán)節(jié),也是當(dāng)前企業(yè)改善經(jīng)營管理、提高經(jīng)濟(jì)效益的必由之路。我國內(nèi)部審計(jì)起步較晚,而西方國家在20世紀(jì)30年代內(nèi)部審計(jì)就得到了蓬勃發(fā)展,在內(nèi)部審計(jì)發(fā)展上,西方發(fā)達(dá)國家企業(yè)內(nèi)部審計(jì)有許多成功經(jīng)驗(yàn)值得我們借鑒。我國的內(nèi)部審計(jì)是在政府行政命令下建立和發(fā)展起來的,雖然在近二十年來內(nèi)部審計(jì)有一定的發(fā)展,但與國外的審計(jì)制度相比,我國內(nèi)部審計(jì)不論是在法律、法規(guī)制度的建立上,還是在機(jī)構(gòu)設(shè)置和審計(jì)程序、審計(jì)范圍、審計(jì)質(zhì)量上都存在著許多不足。本文從西方發(fā)達(dá)國家企業(yè)內(nèi)部審計(jì)發(fā)展概況的介紹入手,結(jié)合我國內(nèi)部審計(jì)發(fā)展歷程,從內(nèi)部審計(jì)的程序、方法、發(fā)展方向入手,分析了M公司內(nèi)部審計(jì)在機(jī)構(gòu)設(shè)置、職能定位、獨(dú)立性、審計(jì)資源、人員素質(zhì)、審計(jì)程序、審計(jì)內(nèi)容以及審計(jì)評價等方面所存在的問題,并針對這些問題提出了相應(yīng)的解決對策。
[Abstract]:The development of internal audit in our country is an important link in perfecting the corporate governance structure and strengthening the internal control of enterprises under the condition of market economy, and it is also the only way for enterprises to improve their management and increase economic benefits. In 1930s, the western countries had a vigorous development of internal audit, and in the development of internal audit, There are many successful experiences of enterprise internal audit in western developed countries that we should learn from. Our internal audit was established and developed under the government administrative order, although it has developed in the past two decades. However, compared with the foreign audit system, the internal audit of our country is not only in the establishment of laws, regulations and systems, but also in the setting up of institutions and audit procedures, the scope of audit. There are many deficiencies in the quality of audit. This paper begins with the introduction of the development of internal audit in western developed countries, the development course of internal audit in our country, the procedure, method and developing direction of internal audit. This paper analyzes the problems existing in the internal audit of M Company in the aspects of organization setting, function orientation, independence, audit resources, personnel quality, audit procedure, audit content and audit evaluation, etc. The corresponding solutions to these problems are put forward.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F239.45;F426.4

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