發(fā)布時間：2018-05-26 18:38

  本文選題：公司治理 + 內(nèi)部審計　； 參考：《暨南大學》2007年碩士論文

【摘要】： 本文從委托代理理論入手，分析內(nèi)部審計在公司治理中的作用，從服務對象、關注范圍、提供的產(chǎn)品、提供途徑以及資源配備五個方面，探討內(nèi)部審計的增值功能。認為增值型內(nèi)部審計與以往相比存在很大差別：服務對象擴展到參與公司治理的所有利益相關者；關注的范圍涉及風險管理領域；提供產(chǎn)品更為多樣，包括增強內(nèi)部控制、威懾作用、降低風險、改善經(jīng)營效果和公司治理環(huán)境、降低成本和構建企業(yè)文化等；提供的途徑囊括了提供遵循性檢查和監(jiān)督、控制確認、風險評估和控制以及咨詢服務四類；在人員配備和工作環(huán)境等物質(zhì)資源的配備方面要求更高。 通過對內(nèi)部審計實踐現(xiàn)狀的考察，分析我國企業(yè)內(nèi)部審計在提供增值服務方面存在的問題主要有：內(nèi)部審計法律體系存在的缺失；內(nèi)部審計主體方面設置不合理、服務范圍狹窄、職能單一，內(nèi)部審計人員素質(zhì)不高，知識結構單一，內(nèi)部審計與其他部門的關系不協(xié)調(diào)；在實施過程中更是存在只局限于事前監(jiān)督、單純以賬項基礎審計為主等現(xiàn)象。問題形成的原因有外在和內(nèi)在兩大因素：設立內(nèi)部審計部門的動因存在偏差，外部環(huán)境缺失；企業(yè)內(nèi)部對內(nèi)部審計的需求不足，內(nèi)部人員對內(nèi)部審計在觀念上存在偏差，內(nèi)部審計部門工作效率不高，內(nèi)部審計與其他職能部門之間存在沖突導致審計關系不協(xié)調(diào)，公司治理結構不合理導致風險意識薄弱。這些問題的存在都影響到內(nèi)部審計的實施和增值能力的提高。 基于上述分析，本文提出改善和提高我國企業(yè)內(nèi)部審計增值能力的如下對策：建立健全內(nèi)部審計法律體系；轉(zhuǎn)變內(nèi)部審計的職能；拓展內(nèi)部審計的服務領域；創(chuàng)新內(nèi)部審計手段，降低審計成本；營銷內(nèi)部審計，與其他部門建立和諧關系；與公司治理相結合，提高內(nèi)部審計的地位。此外，還要合理設置內(nèi)部審計的組織形式，提高權威性；加強內(nèi)部審計的行業(yè)管理，提高行業(yè)自律；提高內(nèi)部審計人員素質(zhì)，優(yōu)化人員結構；增強審計質(zhì)量控制，，提高審計效率等。
[Abstract]:Starting with the principal-agent theory, this paper analyzes the role of internal audit in corporate governance, and probes into the value-added function of internal audit from five aspects: the object of service, the scope of concern, the products provided, the way to provide and the allocation of resources. Considering that value-added internal audit is very different from previous ones: that clients are extended to all stakeholders involved in corporate governance; that they focus on the area of risk management; and that the provision of products is more diverse, including the enhancement of internal controls, Deterrent effect, reduce risk, improve management effect and corporate governance environment, reduce cost and construct enterprise culture, etc. The ways provided include four types: providing compliance inspection and supervision, control confirmation, risk assessment and control, and consulting service. In the staffing and working environment and other material resources are more demanding. Based on the investigation of the present situation of internal audit practice, this paper analyzes the problems existing in the provision of value-added services in the internal audit of our country's enterprises: the deficiency of the legal system of internal audit, the unreasonable setting of the main body of the internal audit, The scope of service is narrow, the function is single, the quality of internal auditors is not high, the knowledge structure is single, the relationship between internal audit and other departments is not in harmony; Simply to account for the basis of audit and other phenomena. The causes of the problem are external and internal: there are deviations in the motivation for the establishment of internal audit department, lack of external environment, insufficient demand for internal audit in enterprises, deviation in the concept of internal audit on the part of internal personnel. The work efficiency of internal audit department is not high, the conflict between internal audit and other functional departments leads to the incoordination of audit relationship, and the unreasonable corporate governance structure leads to weak risk consciousness. The existence of these problems affects the implementation of internal audit and the improvement of value-added ability. Based on the above analysis, this paper puts forward the following countermeasures to improve and improve the value-added capability of internal audit in our country: establishing and perfecting the legal system of internal audit, transforming the function of internal audit, expanding the service field of internal audit; Innovation of internal audit means to reduce audit costs; marketing internal audit to establish a harmonious relationship with other departments; combined with corporate governance to improve the status of internal audit. In addition, it is necessary to reasonably set up the organizational form of internal audit, enhance the authority of the internal audit, strengthen the industry management of the internal audit, improve the self-discipline of the industry, improve the quality of the internal audit personnel, optimize the personnel structure, and strengthen the quality control of the audit. Improve the efficiency of audit, etc.
【學位授予單位】：暨南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.45

【引證文獻】

相關期刊論文 前2條

1 房燕;;基于公司治理的增值型內(nèi)部審計研究[J];價值工程;2009年02期

2 孫雙全;;論內(nèi)部審計在公司治理中的增值效應[J];財會研究;2012年22期

相關碩士學位論文 前4條

1 石麗娟;我國企業(yè)增值型內(nèi)部審計研究[D];山東經(jīng)濟學院;2011年

2 房燕;增值型內(nèi)部審計研究[D];山東經(jīng)濟學院;2010年

3 王艷;我國治理導向內(nèi)部審計研究[D];山東經(jīng)濟學院;2010年

4 王香煥;基于公司治理的內(nèi)部審計研究[D];山東經(jīng)濟學院;2010年

本文編號：1938456