本文選題：高校 + 內(nèi)部審計(jì)��； 參考：《西南大學(xué)》2005年碩士論文

【摘要】：內(nèi)部審計(jì)作為一個(gè)組織自我約束和監(jiān)督機(jī)制的重要組成部分,是組織得以生存和發(fā)展的關(guān)鍵因素。傳統(tǒng)的內(nèi)部審計(jì)工作通常由單位內(nèi)部專門設(shè)置的內(nèi)部審計(jì)機(jī)構(gòu)提供,但隨著經(jīng)濟(jì)管理和審計(jì)的發(fā)展,一些國(guó)外企業(yè)選擇了向外部審計(jì)人員購(gòu)買內(nèi)部審計(jì)服務(wù),即出現(xiàn)了內(nèi)部審計(jì)外部化趨勢(shì)。內(nèi)部審計(jì)外部化作為其發(fā)展過程的一個(gè)新動(dòng)向,是企事業(yè)單位理性選擇的結(jié)果,同時(shí)也體現(xiàn)了內(nèi)部審計(jì)部門與外部審計(jì)組織之間的競(jìng)爭(zhēng)。正確看待內(nèi)部審計(jì)外部化,有助于內(nèi)審作用的最大發(fā)揮。 筆者身處高校審計(jì)工作崗位多年,極其關(guān)注高校內(nèi)審的現(xiàn)狀,并深切體會(huì)到加強(qiáng)內(nèi)部審計(jì)的重要意義。借鑒國(guó)際內(nèi)部審計(jì)發(fā)展新動(dòng)向,本文對(duì)高校內(nèi)部審計(jì)外部化及定位問題進(jìn)行了探討。首先,本文介紹了內(nèi)部審計(jì)外部化在西方國(guó)家的發(fā)展現(xiàn)狀及表現(xiàn)形式,在對(duì)內(nèi)部審計(jì)職能、內(nèi)容、地位重新定位的基礎(chǔ)上,探討了內(nèi)部審計(jì)外部化的原因,并針對(duì)我國(guó)高校內(nèi)審的現(xiàn)狀及特點(diǎn),分別從內(nèi)部審計(jì)外部化實(shí)施主體、內(nèi)部審計(jì)客體、我國(guó)審計(jì)環(huán)境三個(gè)角度探討了我國(guó)高校內(nèi)部審計(jì)外部化的可行性及重要意義;其次,本文通過幫助人們走出對(duì)內(nèi)部審計(jì)外部化的認(rèn)識(shí)誤區(qū),指出內(nèi)部審計(jì)外部化并非意味著削弱或取代內(nèi)部審計(jì)機(jī)構(gòu),相反它為內(nèi)部審計(jì)與外部審計(jì)的協(xié)調(diào)提供了廣闊的平臺(tái),因而提出在內(nèi)部審計(jì)外部化趨勢(shì)下,高校內(nèi)部審計(jì)應(yīng)正確定位,一方面建立健全內(nèi)部審計(jì)機(jī)構(gòu),另一方面在內(nèi)部審計(jì)與外部審計(jì)協(xié)調(diào)配合下,保障內(nèi)部審計(jì)外部化工作順暢進(jìn)行;最后,本文以高校建設(shè)項(xiàng)目審計(jì)外包為實(shí)例,展示了高校內(nèi)部審計(jì)外部化及內(nèi)部審計(jì)與外部審計(jì)協(xié)調(diào)工作的實(shí)際操作與控制,并分析了內(nèi)部審計(jì)外部化過程中可能出現(xiàn)的問題及對(duì)策,說明在內(nèi)部審計(jì)與外部審計(jì)的協(xié)調(diào)下,在合理規(guī)避與解決內(nèi)部審計(jì)外部化可能出現(xiàn)的問題基礎(chǔ)上,高校內(nèi)部審計(jì)外部化不僅可行,而且能有效解決高校內(nèi)審供需不足的現(xiàn)狀,充分發(fā)揮高校內(nèi)審職能,保證高校內(nèi)審工作高效率高質(zhì)量運(yùn)轉(zhuǎn)。
[Abstract]:As an important part of self-restraint and supervision mechanism, internal audit is the key factor for organization to survive and develop. The traditional internal audit work is usually provided by the internal audit institutions specially set up within the units. However, with the development of economic management and audit, some foreign enterprises choose to purchase internal audit services from external auditors. That is, the trend of externalization of internal audit appears. Internal audit externalization is a new trend in its development process, which is the result of rational choice of enterprises and institutions, and also reflects the competition between internal audit department and external audit organization. To treat the externalization of internal audit correctly is helpful to maximize the function of internal audit. The author, who has been in the auditing work for many years, pays great attention to the present situation of internal audit in colleges and universities, and deeply understands the importance of strengthening internal audit. Based on the new development trend of international internal audit, this paper probes into the externalization and orientation of internal audit in colleges and universities. First of all, this paper introduces the development and manifestation of internal audit externalization in western countries. On the basis of repositioning the function, content and status of internal audit, this paper discusses the reasons of internal audit externalization. According to the present situation and characteristics of internal audit in colleges and universities in China, this paper discusses the feasibility and significance of externalization of internal audit in colleges and universities from three angles: the subject of internal audit externalization, the object of internal audit and the audit environment of our country. By helping people out of the misunderstanding of internal audit externalization, this paper points out that internal audit externalization does not mean weakening or replacing internal audit institutions, on the contrary, it provides a broad platform for the coordination between internal audit and external audit. Therefore, under the trend of internal audit externalization, the internal audit in colleges and universities should be positioned correctly. On the one hand, it should establish and perfect the internal audit institution, on the other hand, it should coordinate the internal audit with the external audit. Finally, this paper takes the university construction project audit outsourcing as an example to show the actual operation and control of the internal audit externalization and the coordination of internal audit and external audit. It also analyzes the possible problems and countermeasures in the process of internal audit externalization, and explains that under the coordination of internal audit and external audit, on the basis of reasonably circumventing and solving the possible problems of internal audit externalization, The externalization of internal audit in colleges and universities is not only feasible, but also can effectively solve the shortage of supply and demand of internal audit in colleges and universities, give full play to the function of internal audit in colleges and universities, and ensure the high efficiency and high quality operation of internal audit work in colleges and universities.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 邵海霞;高等院校內(nèi)部審計(jì)外部化研究[D];中南民族大學(xué);2010年

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本文編號(hào)：1869457