本文選題：內(nèi)部控制 + 審計(jì)�。� 參考：《天津大學(xué)》2008年碩士論文

【摘要】： 內(nèi)部控制審計(jì)是一項(xiàng)前沿的管理型審計(jì),在工業(yè)企業(yè)內(nèi)部開展內(nèi)部控制審計(jì)已成為發(fā)展趨勢(shì)。內(nèi)部控制審計(jì)隨著內(nèi)部控制和內(nèi)部審計(jì)的發(fā)展而不斷推廣。國(guó)外對(duì)于內(nèi)部控制的概念形成從40年代開始,經(jīng)歷了四個(gè)階段,到了90年代后,隨著COSO(Committee Of Sponsoring Organization)內(nèi)部控制框架的建立而進(jìn)入到一個(gè)新的階段,國(guó)內(nèi)也從上市公司、大型金融公司開始不斷強(qiáng)化內(nèi)部控制及其審計(jì)。本文在這一背景下,從內(nèi)部控制審計(jì)概念、審計(jì)對(duì)象、審計(jì)內(nèi)容、審計(jì)目標(biāo)及審計(jì)意義等各個(gè)方面,對(duì)內(nèi)部控制審計(jì)的理論進(jìn)行了探討。在理論的指導(dǎo)下,力圖構(gòu)建在工業(yè)企業(yè)系統(tǒng)內(nèi)部控制審計(jì)框架體系。主要包括:審計(jì)的程序和方法,按照七步驟實(shí)施審計(jì)過(guò)程;審計(jì)的內(nèi)容,分為內(nèi)部控制環(huán)境審計(jì)和業(yè)務(wù)循環(huán)審計(jì)。對(duì)于內(nèi)部控制環(huán)境又細(xì)分成七個(gè)方面,并對(duì)每一方面需要調(diào)查的問(wèn)題和評(píng)價(jià)的項(xiàng)目進(jìn)行了詳細(xì)列示;對(duì)于業(yè)務(wù)循環(huán)審計(jì),則分成三個(gè)業(yè)務(wù)循環(huán)與兩個(gè)存量資產(chǎn)內(nèi)部控制審計(jì),并使用圖表形式對(duì)關(guān)鍵控制點(diǎn)、調(diào)查事項(xiàng)、測(cè)試事項(xiàng)等逐一進(jìn)行了詳述。在此基礎(chǔ)上,本文還對(duì)審計(jì)報(bào)告的要求進(jìn)行了討論。從而構(gòu)建一個(gè)完整的具有較強(qiáng)可操作性的工業(yè)企業(yè)內(nèi)部控制審計(jì)體系。
[Abstract]:Internal control audit is an advanced management audit. It has become a development trend to carry out internal control audit in industrial enterprises. With the development of internal control and internal audit, internal control audit is popularized. The concept of internal control in foreign countries began to form in the 1940s and has experienced four stages. After the 1990s, with the establishment of the internal control framework of COSO(Committee Of Sponsoring Organization), the concept of internal control has entered a new stage, and the domestic companies have also entered a new stage. Large financial companies began to strengthen internal controls and their audit. Under this background, this paper discusses the theory of internal control audit from the aspects of internal control audit concept, audit object, audit content, audit objective and audit significance. Under the guidance of theory, this paper tries to construct the internal control audit frame system of industrial enterprise system. It mainly includes: audit procedures and methods, according to the seven steps to implement the audit process, audit content, divided into internal control environment audit and business cycle audit. The internal control environment is further subdivided into seven aspects, and the problems and evaluation items that need to be investigated in each area are listed in detail. For the business cycle audit, it is divided into three business cycles and two stock assets internal control audits. The key control points, investigation items and test items are described in detail one by one. On this basis, this paper also discusses the requirements of the audit report. In order to build a complete industrial enterprise internal control audit system with strong maneuverability.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.45;F460.7

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 岳一偉;皖北煤電集團(tuán)公司內(nèi)部控制審計(jì)研究[D];安徽大學(xué);2013年

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本文編號(hào)：1933937