【摘要】：伴隨著社會(huì)的發(fā)展,經(jīng)濟(jì)業(yè)務(wù)的愈加復(fù)雜,一項(xiàng)業(yè)務(wù)不僅僅涉及本期的指標(biāo),對(duì)企業(yè)之后的戰(zhàn)略的制定,公司的發(fā)展都能產(chǎn)生影響�，F(xiàn)今的內(nèi)部審計(jì)已經(jīng)超越了會(huì)計(jì)及財(cái)務(wù)領(lǐng)域,深入到企業(yè)所有部門和企業(yè)整個(gè)業(yè)務(wù)活動(dòng)。相應(yīng)的審計(jì)方法也從單一的現(xiàn)場(chǎng)查賬到以風(fēng)險(xiǎn)為導(dǎo)向的的綜合審計(jì)轉(zhuǎn)變:制定以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)計(jì)劃、開(kāi)展以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)活動(dòng)。而面對(duì)社會(huì)大數(shù)據(jù)的發(fā)展,內(nèi)部審計(jì)又面臨著新技術(shù)、新思維、數(shù)據(jù)處理和商業(yè)模式的挑戰(zhàn),因此審計(jì)方法需要不斷改進(jìn),以適應(yīng)時(shí)代的需求。中國(guó)的內(nèi)部審計(jì)是有自身政治背景的特殊性:內(nèi)審的發(fā)展是由政府工作為推手,存在很多政治色彩。因此在我國(guó),大型國(guó)企的內(nèi)審?fù)诮ㄔO(shè)與發(fā)展的水平上都是處于領(lǐng)先的。并且中國(guó)是一個(gè)通信大國(guó),中國(guó)的電信行業(yè)是由國(guó)有企業(yè)壟斷的,面對(duì)如此龐大的數(shù)據(jù)處理、管理和分析,良好的內(nèi)部審計(jì)程序的制定、人員的培訓(xùn)、方案的落實(shí)、問(wèn)題的整改都對(duì)企業(yè)管理有著舉足輕重的作用。因此此篇論文以電信運(yùn)營(yíng)商DL公司的內(nèi)部審計(jì)作為研究點(diǎn)。本文通過(guò)文獻(xiàn)檢索法提出研究的背景及意義,再通過(guò)規(guī)范分析法奠定本文的理論基礎(chǔ)。接著通過(guò)案例分析法:結(jié)合作者在DL公司做審計(jì)實(shí)習(xí)生的經(jīng)歷,以實(shí)際案例為依托進(jìn)行研究,對(duì)DL公司審計(jì)業(yè)務(wù)流程做了具體闡述。再根據(jù)通過(guò)現(xiàn)行的審計(jì)方法不能達(dá)到內(nèi)部審計(jì)所期望的結(jié)果,從而產(chǎn)生審計(jì)風(fēng)險(xiǎn)的角度找出DL公司內(nèi)部審計(jì)存在的問(wèn)題,并結(jié)合所學(xué)習(xí)的內(nèi)審知識(shí)提出相應(yīng)的改進(jìn)意見(jiàn)。根據(jù)本文的研究我們可以說(shuō),DL公司的內(nèi)部審計(jì)是以風(fēng)險(xiǎn)為導(dǎo)向的,通過(guò)審計(jì)程序獲取審計(jì)證據(jù),從而實(shí)現(xiàn)全面分析—重點(diǎn)審計(jì)—得出結(jié)論的審計(jì)思路。但根據(jù)其內(nèi)部審計(jì)流程的分析,可以發(fā)現(xiàn)現(xiàn)階段DL公司內(nèi)部審計(jì)存在審計(jì)內(nèi)容寬泛、審計(jì)方法缺乏新意、審計(jì)報(bào)告不到位、整改方案難落實(shí)的問(wèn)題。針對(duì)問(wèn)題結(jié)合案例做進(jìn)一步的分析總結(jié)出,由于DL公司的內(nèi)部審計(jì)是需要面對(duì)海量的數(shù)據(jù),并且在工作中又要涉及大量的人為判斷,可是內(nèi)審人員的素質(zhì)并不能達(dá)到內(nèi)審的要求,審計(jì)方法又缺乏創(chuàng)新性,從而產(chǎn)生上述內(nèi)審的困難。接著文章針對(duì)以上問(wèn)題,通過(guò)對(duì)研究?jī)?nèi)部審計(jì)理論、咨詢相關(guān)人員、參與內(nèi)部審計(jì)過(guò)程提出了3個(gè)建議:(1)學(xué)會(huì)利用在線審計(jì)系統(tǒng),突出審計(jì)重點(diǎn)、加強(qiáng)審計(jì)計(jì)劃工作,保證審計(jì)范圍的覆蓋面、提高內(nèi)部審計(jì)報(bào)告的質(zhì)量、促進(jìn)審計(jì)資源質(zhì)量的提高,這樣才能優(yōu)化內(nèi)部審計(jì)流程,規(guī)避內(nèi)部審計(jì)風(fēng)險(xiǎn);(2)加強(qiáng)對(duì)整改效果持續(xù)跟蹤和檢查,發(fā)揮內(nèi)部審計(jì)監(jiān)督對(duì)管理的作用。(3)完善內(nèi)部審計(jì)質(zhì)量控制管理,保證審計(jì)工作質(zhì)量,促進(jìn)審計(jì)人員提出有針對(duì)性、可操作性的審計(jì)建議。(4)打造適應(yīng)“互聯(lián)網(wǎng)+”時(shí)代的個(gè)性化、智能化、大數(shù)據(jù)化的內(nèi)部審計(jì)新模式,建立在線云審計(jì)平臺(tái)。
[Abstract]:With the development of society and the increasing complexity of economic business, a business not only involves the current period of indicators, but also has an impact on the formulation of the strategy and the development of the company after the enterprise. Today's internal audit has gone beyond the accounting and financial fields to all departments of the enterprise and the entire business activities of the enterprise. The corresponding audit methods change from single on-the-spot audit to risk-oriented comprehensive audit: making a risk-oriented audit plan and carrying out risk-oriented audit activities. In the face of the development of social big data, internal audit is faced with the challenges of new technology, new thinking, data processing and business model. Therefore, audit methods need to be constantly improved to meet the needs of the times. China's internal audit has its own political background particularity: the development of internal audit is driven by government work, there are a lot of political color. Therefore, in our country, the internal audit of large-scale state-owned enterprises is always in the lead in the level of construction and development. And China is a major telecommunications country, and the telecommunications industry in China is monopolized by state-owned enterprises. Faced with such a huge amount of data processing, management and analysis, good internal audit procedures, personnel training, and implementation of programmes, The rectification and reform of the problems play an important role in the management of enterprises. Therefore, this paper takes the internal audit of telecom operator DL as the research point. This paper puts forward the background and significance of the research through the literature retrieval method, and then establishes the theoretical foundation of this paper by the normative analysis method. Then through the case analysis method: combined with the author's experience as an audit intern in DL Company, based on the actual case study, the audit business process of DL Company is described in detail. Then, according to the current audit methods can not achieve the expected results of internal audit, and then produce audit risks to find out the problems of internal audit of DL Company, and combined with the internal audit knowledge learned to put forward corresponding improvement opinions. According to the research in this paper, we can say that the internal audit of DL Company is risk-oriented, and obtain audit evidence through audit procedure, so as to achieve a comprehensive analysis-key audit-draw a conclusion of audit ideas. However, according to the analysis of its internal audit process, it can be found that the internal audit of DL Company has the problems of broad audit content, lack of innovative audit methods, inadequate audit reports, and difficult implementation of the rectification and reform plan at the present stage. According to the problems and the cases, we can conclude that the internal audit of DL Company needs to face a great deal of data and involve a lot of human judgment in its work. However, the quality of the internal auditors can not meet the requirements of the internal audit, and the audit method is lack of innovation, which leads to the difficulties of the above-mentioned internal audit. Then, according to the above problems, through the research of internal audit theory, consulting relevant personnel and participating in the internal audit process, the paper puts forward three suggestions: (1) learn to use the online audit system, highlight the audit focus, and strengthen the audit plan work. To ensure the coverage of audit scope, improve the quality of internal audit reports and improve the quality of audit resources, so as to optimize the internal audit process and avoid internal audit risks; (2) strengthen the continuous follow-up and inspection of the effect of rectification and reform, and give full play to the role of internal audit supervision on management. (3) perfect the management of internal audit quality control, ensure the quality of audit work, and promote the pertinence of auditors' proposals. (4) to build a new internal audit model which adapts to the "Internet" era, such as personalization, intelligence and big data, and establishes the online cloud audit platform.
【學(xué)位授予單位】：江蘇大學(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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