基于增值視角的內(nèi)部審計(jì)功能拓展研究
[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)位級別】:碩士
【學(xué)位授予年份】:2012
【分類號】:F239.45
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