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

【摘要】：內(nèi)部審計作為一個組織自我約束和監(jiān)督機制的重要組成部分,是組織得以生存和發(fā)展的關(guān)鍵因素。傳統(tǒng)的內(nèi)部審計工作通常由單位內(nèi)部專門設(shè)置的內(nèi)部審計機構(gòu)提供,但隨著經(jīng)濟管理和審計的發(fā)展,一些國外企業(yè)選擇了向外部審計人員購買內(nèi)部審計服務(wù),即出現(xiàn)了內(nèi)部審計外部化趨勢。內(nèi)部審計外部化作為其發(fā)展過程的一個新動向,是企事業(yè)單位理性選擇的結(jié)果,同時也體現(xiàn)了內(nèi)部審計部門與外部審計組織之間的競爭。正確看待內(nèi)部審計外部化,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,并深切體會到加強內(nèi)部審計的重要意義。借鑒國際內(nèi)部審計發(fā)展新動向,本文對高校內(nèi)部審計外部化及定位問題進行了探討。首先,本文介紹了內(nèi)部審計外部化在西方國家的發(fā)展現(xiàn)狀及表現(xiàn)形式,在對內(nèi)部審計職能、內(nèi)容、地位重新定位的基礎(chǔ)上,探討了內(nèi)部審計外部化的原因,并針對我國高校內(nèi)審的現(xiàn)狀及特點,分別從內(nèi)部審計外部化實施主體、內(nèi)部審計客體、我國審計環(huán)境三個角度探討了我國高校內(nèi)部審計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內(nèi)部審計外部化的認識誤區(qū),指出內(nèi)部審計外部化并非意味著削弱或取代內(nèi)部審計機構(gòu),相反它為內(nèi)部審計與外部審計的協(xié)調(diào)提供了廣闊的平臺,因而提出在內(nèi)部審計外部化趨勢下,高校內(nèi)部審計應(yīng)正確定位,一方面建立健全內(nèi)部審計機構(gòu),另一方面在內(nèi)部審計與外部審計協(xié)調(diào)配合下,保障內(nèi)部審計外部化工作順暢進行;最后,本文以高校建設(shè)項目審計外包為實例,展示了高校內(nèi)部審計外部化及內(nèi)部審計與外部審計協(xié)調(diào)工作的實際操作與控制,并分析了內(nèi)部審計外部化過程中可能出現(xiàn)的問題及對策,說明在內(nèi)部審計與外部審計的協(xié)調(diào)下,在合理規(guī)避與解決內(nèi)部審計外部化可能出現(xiàn)的問題基礎(chǔ)上,高校內(nèi)部審計外部化不僅可行,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)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.45

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

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

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本文編號：1869457