【摘要】： 在經(jīng)濟(jì)全球化時(shí)代,快速變化的商業(yè)環(huán)境要求內(nèi)部審計(jì)師更加及時(shí)和連續(xù)地對(duì)正在運(yùn)行的控制的有效性和風(fēng)險(xiǎn)程度做出保證。為了應(yīng)對(duì)管理層對(duì)更快速更高效內(nèi)部審計(jì)工作的要求,就需要加快內(nèi)部審計(jì)循環(huán),這使得連續(xù)審計(jì)及其內(nèi)涵下的“技術(shù)驅(qū)動(dòng)型審計(jì)方法”得到關(guān)注并開始在實(shí)踐中運(yùn)用。 本文首先簡(jiǎn)要的介紹了在新的企業(yè)經(jīng)營(yíng)環(huán)境背景下,連續(xù)審計(jì)技術(shù)出現(xiàn)的必然趨勢(shì),然后圍繞連續(xù)審計(jì)這一主題,闡述了國(guó)際在連續(xù)審計(jì)領(lǐng)域的理論研究和它的概念、特征和作用,以及實(shí)施連續(xù)審計(jì)的技術(shù)途徑和實(shí)現(xiàn)模型,并對(duì)連續(xù)審計(jì)所應(yīng)用的領(lǐng)域,即連續(xù)控制評(píng)估和連續(xù)風(fēng)險(xiǎn)評(píng)估進(jìn)行了分析和探討。 針對(duì)百勝餐飲集團(tuán)的核算特點(diǎn)和內(nèi)部審計(jì)現(xiàn)狀,提出了建立連續(xù)審計(jì)監(jiān)控流程,并論述了建立該項(xiàng)監(jiān)控的可行性和必要性,同時(shí),為該項(xiàng)目設(shè)計(jì)了總體目標(biāo)和總體邏輯結(jié)構(gòu)以及實(shí)施的具體步驟,并對(duì)于連續(xù)審計(jì)未來(lái)在百勝的實(shí)施給出了具體思路并提出了實(shí)施建議。
[Abstract]:In the era of economic globalization, the rapidly changing business environment requires internal auditors to guarantee the effectiveness and risk of the running controls in a more timely and continuous manner. In order to meet the requirements of management for more rapid and efficient internal audit, it is necessary to speed up the internal audit cycle, which makes continuous audit and its connotation of "technology-driven audit method" get attention and begin to be applied in practice. This paper first briefly introduces the inevitable trend of continuous audit technology under the new business environment, then around the theme of continuous audit, expounds the theoretical research and its concept in the field of continuous audit. The characteristics and functions, as well as the technical approach and implementation model of continuous audit, are analyzed and discussed. The application fields of continuous audit, namely, continuous control assessment and continuous risk assessment, are analyzed and discussed. In view of the accounting characteristics of Yum Food and Beverage Group and the present situation of internal audit, this paper puts forward the establishment of continuous audit monitoring process, and discusses the feasibility and necessity of establishing this monitoring, at the same time, This paper designs the overall goal, the overall logical structure and the concrete steps of the implementation for the project, and gives the concrete ideas and suggestions for the future implementation of the continuous audit in Yum.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F719

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 張澤楓;XBRL環(huán)境下連續(xù)審計(jì)在集團(tuán)公司內(nèi)部的應(yīng)用研究[D];北方工業(yè)大學(xué);2011年

2 于曉靜;基于內(nèi)部審計(jì)的持續(xù)審計(jì)理論與應(yīng)用研究[D];山東財(cái)經(jīng)大學(xué);2012年

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本文編號(hào)：2336129