【摘要】：隨著資本市場(chǎng)國(guó)際化日趨成熟、經(jīng)濟(jì)全球化引領(lǐng)企業(yè)未來(lái)的發(fā)展,公司經(jīng)營(yíng)所處的外部環(huán)境更是變化莫測(cè),國(guó)內(nèi)大型制造業(yè)公司若要在國(guó)內(nèi)、國(guó)際市場(chǎng)上立于不敗之地,除了有能力生產(chǎn)出質(zhì)量過(guò)硬的優(yōu)秀產(chǎn)品,還需公司具備科學(xué)的經(jīng)營(yíng)治理模式。在公司不斷完善治理結(jié)構(gòu)的過(guò)程中,內(nèi)部審計(jì)是組織管理的一種手段,更是公司治理的基石。從風(fēng)險(xiǎn)控制方面來(lái)看,內(nèi)部審計(jì)部門是企業(yè)風(fēng)險(xiǎn)管理的第三道防線。完善企業(yè)的內(nèi)部控制制度、有效控制經(jīng)營(yíng)成本、增強(qiáng)日常業(yè)務(wù)的執(zhí)行能力、提高經(jīng)營(yíng)決策的正確率,以及規(guī)避大型制造業(yè)企業(yè)面對(duì)的各種經(jīng)營(yíng)風(fēng)險(xiǎn),成為制造業(yè)企業(yè)發(fā)展的重點(diǎn)目標(biāo)。內(nèi)部審計(jì)工作為幫助公司實(shí)現(xiàn)這一目標(biāo)功不可沒(méi),它是現(xiàn)代企業(yè)制度的重要組成部分,可以由內(nèi)而外的提升公司自身的競(jìng)爭(zhēng)力。本文以一家大型冷凍機(jī)制造企業(yè)作為研究對(duì)象,對(duì)其不斷發(fā)展的內(nèi)部審計(jì)實(shí)踐工作進(jìn)行深入研究,對(duì)該公司內(nèi)部審計(jì)現(xiàn)實(shí)狀況與存在的問(wèn)題展開分析,最終結(jié)合實(shí)際情況提出建議。首先是對(duì)DJTY公司進(jìn)行簡(jiǎn)要介紹,主要內(nèi)容包括:公司的主營(yíng)業(yè)務(wù),以及公司的經(jīng)營(yíng)情況,行業(yè)狀況,以及DJTY公司內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置情況和業(yè)務(wù)流程。通過(guò)對(duì)DJTY公司的簡(jiǎn)要了解,展開對(duì)案例事件的分析。其次是本文對(duì)DJTY公司內(nèi)部審計(jì)的現(xiàn)狀,通過(guò)案例的形式進(jìn)行詳細(xì)描述,為下文對(duì)本公司存在的問(wèn)題作為鋪墊。特別是對(duì)內(nèi)審工作人員工作的方式以及與各部門的配合情況,可以看出該公司的內(nèi)部控制存在缺陷,并且發(fā)現(xiàn)該公司內(nèi)部審計(jì)信息化程度不高,直接影響到內(nèi)部審計(jì)的質(zhì)量和效果。最后結(jié)合理論依據(jù)和案例描述,著重分析了 DJTY公司內(nèi)部審計(jì)的現(xiàn)狀、該部門在公司中的地位、內(nèi)部審計(jì)信息化系統(tǒng)建設(shè)、規(guī)范內(nèi)部控制關(guān)鍵流程這幾個(gè)方面,從而提出具有建設(shè)性的意見(jiàn),讓DJTY公司的審計(jì)內(nèi)控部為公司創(chuàng)造更大的價(jià)值,并將內(nèi)審部門逐步實(shí)現(xiàn)風(fēng)險(xiǎn)咨詢職能打下了堅(jiān)實(shí)的基礎(chǔ)。通過(guò)此案例分析,希望能為大型制造業(yè)企業(yè)順利發(fā)展內(nèi)部審計(jì)工作提供參考。特別是將內(nèi)部審計(jì)部門的工作重點(diǎn)從財(cái)務(wù)審計(jì)、內(nèi)部控制審計(jì),向風(fēng)險(xiǎn)管理審計(jì)為主要目標(biāo)的方向轉(zhuǎn)變,讓處在類似狀況的公司做好充分的準(zhǔn)備,進(jìn)而提升內(nèi)部審計(jì)增加服務(wù)價(jià)值。
[Abstract]:As the capital market becomes more and more mature, economic globalization leads the development of enterprises in the future, the external environment in which the company operates is even more unpredictable. If domestic large manufacturing companies want to be in an invincible position in the domestic and international markets, In addition to the ability to produce excellent quality products, the company also needs a scientific management model. In the process of improving the corporate governance structure, internal audit is a means of organization management and the cornerstone of corporate governance. From the aspect of risk control, internal audit department is the third line of defense of enterprise risk management. Improve the internal control system of the enterprise, effectively control the operating cost, enhance the executive ability of daily business, improve the correct rate of management decision, and avoid all kinds of management risks faced by large manufacturing enterprises. Become the key target of manufacturing enterprise development. In order to help the company achieve this goal, internal audit is an important part of the modern enterprise system, which can enhance the competitiveness of the company from inside to outside. This paper takes a large refrigerator manufacturing enterprise as the research object, carries on the thorough research to its unceasing development internal audit practice work, carries on the analysis to this company internal audit reality situation and the existence question. Finally, some suggestions are put forward according to the actual situation. The first part is a brief introduction to DJTY Company, including the main business of the company, as well as the company's operating situation, industry situation, as well as the setting up of the internal audit organization and business process of the DJTY Company. Through the brief understanding of DJTY Company, the case analysis is carried out. Secondly, this paper describes the current situation of DJTY's internal audit in detail through the form of a case, which lays the groundwork for the following problems of the company. In particular, the way the internal audit staff works and the cooperation with various departments can be seen that the internal control of the company is flawed, and that the degree of informatization of the internal audit of the company is not high. Directly affect the quality and effect of internal audit. Finally, based on the theoretical basis and case description, the paper analyzes the current situation of internal audit in DJTY company, the position of the department in the company, the construction of internal audit information system, and standardizing the key flow of internal control. Therefore, constructive suggestions are put forward to make the audit internal control department of DJTY create greater value for the company and lay a solid foundation for the internal audit department to gradually realize the risk consulting function. Through this case study, we hope to provide reference for the successful development of internal audit in large manufacturing enterprises. In particular, the focus of internal audit departments should be shifted from financial audit, internal control audit to risk management audit, so that companies in similar situations can be fully prepared. Then enhance the internal audit to increase the service value.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45

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