【摘要】：隨著中國(guó)現(xiàn)代企業(yè)制度逐步建立和完善，內(nèi)部審計(jì)越來(lái)越成為現(xiàn)代企業(yè)完善內(nèi)部控制和加強(qiáng)經(jīng)營(yíng)管理的重要工具。 本文以本職工作實(shí)踐為基礎(chǔ)，借鑒了國(guó)內(nèi)外企業(yè)內(nèi)部審計(jì)實(shí)踐和理論研究成果，圍繞江蘇華爾潤(rùn)集團(tuán)內(nèi)部審計(jì)運(yùn)作的基本框架、組織實(shí)施方式和審計(jì)運(yùn)作技能等方面的內(nèi)容進(jìn)行研究，構(gòu)建了以經(jīng)營(yíng)管理控制為核心的華爾潤(rùn)集團(tuán)內(nèi)部審計(jì)全新運(yùn)作方式，改變了公司過(guò)去以財(cái)務(wù)控制為重心的內(nèi)部審計(jì)運(yùn)作方式，不僅大大深化內(nèi)部審計(jì)的范圍和層次，同時(shí)強(qiáng)化內(nèi)部審計(jì)在公司經(jīng)營(yíng)管理中地位和作用，并已在華爾潤(rùn)集團(tuán)實(shí)踐運(yùn)用中初步顯現(xiàn)出成效。 本文的創(chuàng)新點(diǎn)主要突出在兩方面。一是以企業(yè)經(jīng)營(yíng)管理范圍和層次為基礎(chǔ)，構(gòu)建了業(yè)務(wù)流程審計(jì)、管理流程審計(jì)和風(fēng)險(xiǎn)流程審計(jì)相融合的全新內(nèi)部審計(jì)運(yùn)作基本框架，解決了華爾潤(rùn)集團(tuán)內(nèi)部審計(jì)難以突破財(cái)務(wù)審計(jì)的認(rèn)識(shí)誤區(qū)和操作難題；二是構(gòu)設(shè)了將審計(jì)、制度和法律融為一體的審計(jì)監(jiān)督組織機(jī)構(gòu)，以及審計(jì)項(xiàng)目多樣化的組織方式，，有效解決了華爾潤(rùn)集團(tuán)在建立內(nèi)部綜合監(jiān)控體系中存在的機(jī)構(gòu)設(shè)置、人力資源和信息不足的問(wèn)題。研究成果在我國(guó)企業(yè)內(nèi)部審計(jì)實(shí)踐中具有前沿性、可操作性和實(shí)用性。本人想通過(guò)對(duì)本文的研究，借此推動(dòng)內(nèi)部審計(jì)在我國(guó)企業(yè)的發(fā)展，使內(nèi)部審計(jì)真正能成為我國(guó)現(xiàn)代企業(yè)科學(xué)管理的重要工具。
[Abstract]:With the gradual establishment and perfection of modern enterprise system in China, internal audit has become an important tool for modern enterprises to perfect internal control and strengthen operation and management. Based on the practice of this work, this paper draws lessons from the internal audit practice and theoretical research results of domestic and foreign enterprises, and focuses on the basic framework of the internal audit operation of Jiangsu Walun Group. Based on the research on the methods of organization implementation and audit operation skills, a new operation mode of internal audit of Walerun Group with the core of operation and management control has been constructed. It not only deepens the scope and level of the internal audit, but also strengthens the position and function of the internal audit in the management of the company. And has shown initial results in the practice of Walerun Group. The innovation of this paper is mainly in two aspects. First, based on the scope and level of business management, this paper constructs a new basic framework of internal audit operation, which combines business process audit, management process audit and risk process audit. The internal audit of Walerun Group is difficult to break through the misunderstanding and operation problems of financial audit. The second is to set up an audit supervision organization that integrates audit, system and law together, as well as a diversified organization mode of audit projects, which effectively solves the institutional setup existing in the establishment of the internal comprehensive control system of Walerun Group. The problem of insufficient human resources and information. The research results have advanced, maneuverability and practicability in the practice of internal audit of enterprises in our country. Through the study of this paper, I want to promote the development of internal audit in Chinese enterprises, so that internal audit can really become an important tool of scientific management of modern enterprises in our country.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類(lèi)號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 梁雪;我國(guó)集團(tuán)公司內(nèi)部審計(jì)動(dòng)作模式研究[D];天津財(cái)經(jīng)大學(xué);2011年

2 顧光;企業(yè)內(nèi)部審計(jì)運(yùn)作問(wèn)題研究[D];安徽大學(xué);2007年

本文編號(hào)：2466494