【摘要】：隨著經(jīng)濟(jì)發(fā)展的全球化和信息技術(shù)的高速發(fā)展，委托人對(duì)受托經(jīng)濟(jì)責(zé)任的要求逐漸提高，管理者也開始采取多元化經(jīng)營(yíng)、業(yè)務(wù)流程再造以及企業(yè)風(fēng)險(xiǎn)管理等一系列措施來(lái)實(shí)現(xiàn)組織價(jià)值最大化�？梢�，內(nèi)部審計(jì)所處的宏觀環(huán)境與微觀環(huán)境都發(fā)生了大幅度改變，因而內(nèi)部審計(jì)也必須做出相應(yīng)的調(diào)整，積極進(jìn)行自我反思、自我發(fā)展與自我完善，主要表現(xiàn)為審計(jì)目標(biāo)的改進(jìn)，審計(jì)理念的轉(zhuǎn)變，審計(jì)范圍的增加，審計(jì)功能的拓展等等。同時(shí)，IIA在內(nèi)部審計(jì)的定義中也明確提出：現(xiàn)代內(nèi)部審計(jì)要以增加組織價(jià)值與提高組織效率為目標(biāo)，可以通過評(píng)價(jià)和改進(jìn)風(fēng)險(xiǎn)管理、內(nèi)部控制和公司治理的實(shí)施效果，幫助組織實(shí)現(xiàn)其目標(biāo)。因此，我們可以看出內(nèi)部審計(jì)的目標(biāo)已經(jīng)從最早的“防弊興利”提升為“增加組織價(jià)值與提高組織效率”，而要達(dá)成這一目標(biāo)，內(nèi)部審計(jì)原有的監(jiān)督、評(píng)價(jià)與控制功能已經(jīng)遠(yuǎn)遠(yuǎn)不能完全滿足其要求，內(nèi)部審計(jì)的功能亟需得到拓展�；诖�，本文對(duì)內(nèi)部審計(jì)功能拓展相關(guān)問題進(jìn)行研究，不僅可以完善內(nèi)部審計(jì)相關(guān)理論，還可以提高內(nèi)部審計(jì)效率，改善內(nèi)部審計(jì)效果，實(shí)現(xiàn)組織增值目標(biāo)，具有極其重要的理論意義與實(shí)踐意義。 在研究方法上，本文主要運(yùn)用規(guī)范性研究方法，結(jié)合數(shù)據(jù)與圖表進(jìn)行輔助說(shuō)明。在研究思路上，本文以增值作為指導(dǎo)思想貫穿全文始終，首先，通過現(xiàn)狀分析與動(dòng)因分析，得出內(nèi)部審計(jì)功能拓展具有必要性的結(jié)論；接著，找出了目前影響我國(guó)內(nèi)部審計(jì)功能拓展的六項(xiàng)制約因素，，并逐一提出了解除制約的方法，這樣，內(nèi)部審計(jì)功能拓展便具備了實(shí)現(xiàn)條件；然后，分析了內(nèi)部審計(jì)功能拓展的實(shí)現(xiàn)途徑，筆者認(rèn)為，內(nèi)部審計(jì)可以在公司治理、內(nèi)部控制以及風(fēng)險(xiǎn)管理三個(gè)領(lǐng)域?qū)崿F(xiàn)其功能拓展，并分別介紹了實(shí)現(xiàn)功能拓展的方式；最后，得出本文的結(jié)論：為了更好地實(shí)現(xiàn)企業(yè)的增值目標(biāo)，對(duì)內(nèi)部審計(jì)功能進(jìn)行拓展是有必要的，而且也是可以實(shí)現(xiàn)的。
[Abstract]:With the globalization of economic development and the rapid development of information technology, the client's demand for entrusted economic responsibility has gradually increased, and managers have also begun to adopt diversified management. Business process reengineering and enterprise risk management are a series of measures to maximize organizational value. It can be seen that the macro-environment and micro-environment of internal audit have been greatly changed. Therefore, internal audit must also make corresponding adjustments, actively carry out self-reflection, self-development and self-improvement. It mainly shows the improvement of audit objective, the change of audit idea, the increase of audit scope, the expansion of audit function and so on. At the same time, in the definition of internal audit, IIA clearly points out that modern internal audit should aim at increasing organizational value and improving organizational efficiency by evaluating and improving the implementation effect of risk management, internal control and corporate governance. Help the organization achieve its goals. Therefore, we can see that the goal of internal audit has been raised from the earliest "to increase the value of the organization and improve the efficiency of the organization", and to achieve this goal, the internal audit of the original oversight, The function of evaluation and control is far from being able to meet its requirements, and the function of internal audit needs to be expanded. Based on this, this paper studies on the internal audit function expansion, which can not only improve the theory of internal audit, but also improve the efficiency of internal audit, improve the effect of internal audit, and achieve the goal of organizational value added. It is of great theoretical and practical significance. In the research method, this article mainly uses the normative research method, unifies the data and the chart carries on the auxiliary explanation. In the research ideas, this paper takes the value-added as the guiding ideology throughout the whole text. First, through the current situation analysis and motivation analysis, the paper draws the conclusion that it is necessary to expand the internal audit function. This paper finds out the six restrictive factors that affect the expansion of internal audit function in our country, and puts forward the method of lifting the restriction one by one. In this way, the expansion of internal audit function has the conditions to be realized. This paper analyzes the ways to realize the function expansion of internal audit. The author thinks that the internal audit can realize the function expansion in the three fields of corporate governance, internal control and risk management, and introduces the ways to realize the function expansion respectively. The conclusion of this paper is that it is necessary and feasible to expand the function of internal audit in order to realize the goal of adding value better.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.45

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本文編號(hào)：2218094