發(fā)布時(shí)間：2018-04-23 22:26

  本文選題：內(nèi)部審計(jì)環(huán)境 + 識(shí)別��； 參考：《蘭州大學(xué)》2008年碩士論文

【摘要】： 現(xiàn)代公司治理中,內(nèi)部審計(jì)已經(jīng)被人們公認(rèn)為影響公司治理的一個(gè)重要因素,內(nèi)部審計(jì)、外部審計(jì)、董事會(huì)以及高層管理人員被認(rèn)為是有效公司治理的四大基石,在公司管理體系中起到日益重要的作用。如何促進(jìn)公司內(nèi)部審計(jì)的健康發(fā)展成為人們關(guān)注的焦點(diǎn),而企業(yè)內(nèi)部審計(jì)離不開其存在和發(fā)展的環(huán)境,內(nèi)部審計(jì)存在環(huán)境是內(nèi)部審計(jì)作用能否得到充分發(fā)揮的前提和基礎(chǔ),優(yōu)良的審計(jì)環(huán)境有利于保證審計(jì)職能的發(fā)揮,促進(jìn)審計(jì)事業(yè)的發(fā)展;不良的審計(jì)環(huán)境將影響審計(jì)人員職業(yè)道德的培養(yǎng),損害審計(jì)執(zhí)法的公正性和權(quán)威性。因此運(yùn)用合理的方法對(duì)公司內(nèi)部審計(jì)環(huán)境進(jìn)行識(shí)別和評(píng)估,在識(shí)別和評(píng)估的基礎(chǔ)上評(píng)價(jià)相關(guān)環(huán)境因素對(duì)內(nèi)部審計(jì)的影響程度和性質(zhì),進(jìn)而采取切實(shí)的措施營(yíng)造適宜的審計(jì)環(huán)境對(duì)審計(jì)事業(yè)的健康發(fā)展尤為必要。 本文對(duì)公司內(nèi)部審計(jì)環(huán)境概念、內(nèi)涵、具體構(gòu)成、內(nèi)部審計(jì)環(huán)境對(duì)內(nèi)部審計(jì)的影響和審計(jì)環(huán)境識(shí)別和評(píng)估的意義進(jìn)行了闡述。運(yùn)用定性的方法,以嘉峪關(guān)供電公司為例對(duì)公司內(nèi)部審計(jì)環(huán)境進(jìn)行了識(shí)別;并介紹了公司內(nèi)部審計(jì)環(huán)境評(píng)估的步驟和實(shí)施過程分別采用的兩種方法一層次分析法和模糊綜合評(píng)價(jià)法,以嘉峪關(guān)供電公司為例對(duì)公司的內(nèi)部審計(jì)環(huán)境進(jìn)行定量評(píng)估和分析。對(duì)公司內(nèi)部環(huán)境的識(shí)別和評(píng)估研究有助于管理層清晰地認(rèn)識(shí)公司內(nèi)部審計(jì)所處的內(nèi)部和外部環(huán)境,有效評(píng)價(jià)各環(huán)境要素對(duì)公司內(nèi)部審計(jì)工作的影響程度和性質(zhì),采取切實(shí)可行的措施推動(dòng)公司內(nèi)部審計(jì)環(huán)境的改善,促進(jìn)公司內(nèi)部審計(jì)作用的充分發(fā)揮。最后,文章結(jié)合公司內(nèi)部審計(jì)存在的內(nèi)部和外部環(huán)境因素對(duì)內(nèi)審工作的不同作用有針對(duì)性的提出了創(chuàng)建良好內(nèi)審環(huán)境的具體措施。
[Abstract]:In modern corporate governance, internal audit has been recognized as an important factor affecting corporate governance. Internal audit, external audit, board of directors and senior management are considered to be the four cornerstones of effective corporate governance. In the company management system plays an increasingly important role. How to promote the healthy development of corporate internal audit has become the focus of attention, and the internal audit of enterprises can not do without its existence and development environment, the existence environment of internal audit is the premise and foundation of whether the role of internal audit can be brought into full play. The excellent audit environment is conducive to the exertion of the audit function and the development of the audit cause, and the bad audit environment will affect the training of the auditors' professional ethics and damage the fairness and authority of the audit law enforcement. Therefore, we use reasonable methods to identify and evaluate the internal audit environment of the company. On the basis of the identification and evaluation, we evaluate the degree and nature of the impact of the relevant environmental factors on the internal audit. Therefore, it is necessary for the healthy development of audit to take practical measures to create an appropriate audit environment. This paper expounds the concept, connotation, concrete constitution of the internal audit environment, the influence of the internal audit environment on the internal audit and the significance of the identification and evaluation of the audit environment. The internal audit environment of Jiayuguan Power supply Company is identified by qualitative method. This paper also introduces the steps and implementation process of the internal audit environment assessment of the company, which are the analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method, and takes Jiayuguan Power supply Company as an example to quantitatively evaluate and analyze the internal audit environment of the company. The research on the identification and evaluation of the internal environment of the company is helpful for the management to understand clearly the internal and external environment of the internal audit of the company, and effectively evaluate the degree and nature of the impact of each environmental element on the work of the internal audit of the company. Take practical measures to promote the improvement of internal audit environment, promote the full play of the role of internal audit. Finally, combining the internal and external environmental factors of the internal audit of the company to the different roles of internal audit work, the paper puts forward specific measures to create a good internal audit environment.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【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 胡鴻翔;電網(wǎng)企業(yè)績(jī)效審計(jì)的實(shí)踐與研究[D];南昌大學(xué);2011年

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本文編號(hào)：1793926