GL集團內部審計問題研究
發(fā)布時間：2018-08-31 07:44
【摘要】：21世紀是全球政治經濟迅速發(fā)展的時期,而在此期間國內外許多企業(yè)爆出了財務丑聞,這些財務舞弊案件多數(shù)與企業(yè)內部審計體系未健全相關。例如,2002年,美國世通公司將擴建電信系統(tǒng)工程應予費用化的資金作為資本化處理,虛增利潤38億美元,嚴重損害了資本市場秩序。而這一重大丑聞是在公司實施內部審計過程中發(fā)現(xiàn)的。2004年,中航油新加坡公司投機性石油衍生品交易虧損5.54億美元,最終申請破產保護,對我國海外上市公司形象造成了很大破壞。這一事件的起因是公司期貨交易決策無視制度規(guī)定,公司內審監(jiān)督形同虛設。2013年,紅寶麗公司發(fā)現(xiàn)金額6896萬元的假匯票,對公司半年報業(yè)績產生了嚴重不利影響。該事件反映了公司內審監(jiān)控松弛,票據業(yè)務缺乏核實真?zhèn)苇h(huán)節(jié)。內部審計是公司規(guī)避經營風險的重要防線,其查錯防弊和監(jiān)督評價職能不僅可以實現(xiàn)對公司的全面監(jiān)控,而且可以為企業(yè)經營管理提供建議。另外,內部審計可以強化內部控制制度執(zhí)行力度,提高企業(yè)管理水平。但是,現(xiàn)階段我國內部審計作用發(fā)揮情況不容樂觀,理論和實際角度都存在諸多不足之處,需要我們進一步研究與探索�，F(xiàn)代公司管理體系中,內部審計理論的意義越來越突出。公司治理理論中明確規(guī)定內部審計應在公司全范圍內實施獨立且廣泛的監(jiān)督,以達到完善公司治理結構的目的。內部控制也要求內審成為實現(xiàn)內控目標的有力保障。而從實踐角度來看,內部審計作為企業(yè)一項持續(xù)的經濟監(jiān)督活動,有利于保障企業(yè)經營活動遵守法律法規(guī);內部審計制度中關于企業(yè)資產清查及職責分離的規(guī)定,有利于保障企業(yè)資產安全;內部審計人員對財務報表的審計在一定程度上比外部審計視角更深入,有利于保障企業(yè)財務報告真實公允;內部審計作為一種增值型審計體現(xiàn)了提高經營效率的理念;同時內部審計也通過監(jiān)督職能促進企業(yè)發(fā)展戰(zhàn)略的實現(xiàn)。GL集團是一家擁有近40家分支機構的國際化家電生產企業(yè),憑借為客戶提供質量過硬、技術先進、外觀新穎產品的理念引領中國制造。GL集團的內部審計與公司的發(fā)展壯大同步推進,但在實際工作中也暴露了很多問題。本文分五部分,在闡述了內部審計相關理論的基礎上介紹了 GL集團的基本情況以及集團內部審計現(xiàn)狀,并結合國內外內部審計先進理論和經驗對GL集團內部審計實踐中存在的問題及問題的原因進行分析,從GL集團實際情況入手提出了具有針對性的建議。希望能通過本文的研究完善GL集團內部審計實踐,并促進國內企業(yè)從長遠角度考慮健全公司內部審計制度,推動企業(yè)長足發(fā)展。
[Abstract]:The 21st century is a period of rapid economic and political development in the world. During this period, financial scandals broke out in many enterprises at home and abroad. Most of these financial fraud cases are related to the imperfect internal audit system of enterprises. For example, in 2002, WorldCom capitalized the expenditure funds for the expansion of telecommunications systems engineering, thus increasing its profits. The scandal was discovered during the company's internal audit process. In 2004, China Aviation Oil Singapore Company lost $554 million in speculative oil derivatives trading, and eventually filed for bankruptcy protection, causing great damage to the image of overseas listed companies in China. In 2013, Red Polaroid discovered a false bill of exchange amounting to 68.96 million yuan, which had a serious negative impact on the company's semi-annual results. The incident reflects the relaxation of the company's internal audit monitoring and the lack of verification of the authenticity of the bills business. Internal audit is the company's evasion. In addition, internal audit can strengthen the implementation of internal control system and improve the management level of enterprises. However, at this stage, the role of internal audit is not allowed to play. Optimism, theoretical and practical point of view, there are many deficiencies, we need to further study and explore. In modern corporate management system, the significance of internal audit theory is more and more prominent. Corporate governance theory clearly stipulates that internal audit should be implemented in the company's entire scope of independent and extensive supervision, in order to achieve the improvement of corporate governance structure. The purpose of internal control also requires internal audit to be a powerful guarantee to achieve the goal of internal control. From the practical point of view, internal audit, as a sustained economic supervision activity, is conducive to ensuring that the business activities of enterprises comply with laws and regulations; the provisions of the internal audit system on enterprise assets inventory and separation of responsibilities, is conducive to safeguarding. Enterprise assets security; internal auditors'audit of financial statements is more in-depth than external audit perspective to a certain extent, which is conducive to ensuring the true and fair financial reports of enterprises; internal audit as a value-added audit reflects the concept of improving operational efficiency; internal audit also promotes enterprise development strategy through supervision function GL Group is an international household appliances manufacturer with nearly 40 branches. With the concept of providing customers with excellent quality, advanced technology and novel appearance products, GL Group's internal audit is advancing with the development of the company. However, many problems have been exposed in the actual work. This paper is divided into five parts. On the basis of explaining the related theories of internal audit, this paper introduces the basic situation of GL Group and the present situation of internal audit of GL Group. Combining with the advanced theory and experience of internal audit at home and abroad, this paper analyzes the problems and causes in the practice of internal audit of GL Group, and puts forward some pertinent suggestions from the actual situation of GL Group. Suggestions. Hope to improve the practice of internal audit of GL Group through this study, and promote domestic enterprises from a long-term perspective to improve the company's internal audit system, and promote the rapid development of enterprises.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
[Abstract]:The 21st century is a period of rapid economic and political development in the world. During this period, financial scandals broke out in many enterprises at home and abroad. Most of these financial fraud cases are related to the imperfect internal audit system of enterprises. For example, in 2002, WorldCom capitalized the expenditure funds for the expansion of telecommunications systems engineering, thus increasing its profits. The scandal was discovered during the company's internal audit process. In 2004, China Aviation Oil Singapore Company lost $554 million in speculative oil derivatives trading, and eventually filed for bankruptcy protection, causing great damage to the image of overseas listed companies in China. In 2013, Red Polaroid discovered a false bill of exchange amounting to 68.96 million yuan, which had a serious negative impact on the company's semi-annual results. The incident reflects the relaxation of the company's internal audit monitoring and the lack of verification of the authenticity of the bills business. Internal audit is the company's evasion. In addition, internal audit can strengthen the implementation of internal control system and improve the management level of enterprises. However, at this stage, the role of internal audit is not allowed to play. Optimism, theoretical and practical point of view, there are many deficiencies, we need to further study and explore. In modern corporate management system, the significance of internal audit theory is more and more prominent. Corporate governance theory clearly stipulates that internal audit should be implemented in the company's entire scope of independent and extensive supervision, in order to achieve the improvement of corporate governance structure. The purpose of internal control also requires internal audit to be a powerful guarantee to achieve the goal of internal control. From the practical point of view, internal audit, as a sustained economic supervision activity, is conducive to ensuring that the business activities of enterprises comply with laws and regulations; the provisions of the internal audit system on enterprise assets inventory and separation of responsibilities, is conducive to safeguarding. Enterprise assets security; internal auditors'audit of financial statements is more in-depth than external audit perspective to a certain extent, which is conducive to ensuring the true and fair financial reports of enterprises; internal audit as a value-added audit reflects the concept of improving operational efficiency; internal audit also promotes enterprise development strategy through supervision function GL Group is an international household appliances manufacturer with nearly 40 branches. With the concept of providing customers with excellent quality, advanced technology and novel appearance products, GL Group's internal audit is advancing with the development of the company. However, many problems have been exposed in the actual work. This paper is divided into five parts. On the basis of explaining the related theories of internal audit, this paper introduces the basic situation of GL Group and the present situation of internal audit of GL Group. Combining with the advanced theory and experience of internal audit at home and abroad, this paper analyzes the problems and causes in the practice of internal audit of GL Group, and puts forward some pertinent suggestions from the actual situation of GL Group. Suggestions. Hope to improve the practice of internal audit of GL Group through this study, and promote domestic enterprises from a long-term perspective to improve the company's internal audit system, and promote the rapid development of enterprises.
【學位授予單位】：遼寧大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.45
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