毕业设计（论文）企业内部审计中存在的问题及对策.doc

学校代码:10484 学 号:010409201701 河南财经学院 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：企业内部审计中存在的问题及对策 专业名称：会计学 工作单位：嵩县天伦燃气有限公司 作者姓名：李艳艳 联系方式：471412、河南省洛阳市嵩县田湖街十四组1号企业内部审计中存在的问题及对策 摘 要 审计是社会经济发展到一定阶段的产物，并伴随着社会经济的发展而发展，如今它已将被审单位包括会计业务在内的所有经济活动纳入审查范畴，从而使审计的内涵和外延不断发展和完善；我国市场经济下的内部审计的职能和作用是审计理论和实务必须认识和正确定位的问题，是内部审计改革和发展的重要环节。内部审计作为企业的自我约束机制，已成为现代企业制度的重要组成部分，是部门和单位健全内部控制、严肃财经纪律、改善经营管理、提高经济效益、保护资产安全完整的重要手段。The enterprise internal audit the problems and countermeasures ABSTRACT Auditing is the social economic development to a certain stage of the product, and with the social and economic development, today it has will be careful units including accounting business，in all economic activities into examination，thus make audit category connotation and denotation continually develop and perfect. Under the market economy in our country the internal audit function and role is auditing theory and practice must know and correctly positioning problem, is the internal audit for the reform and development of important segment. Internal audit as a corporate self-discipline mechanism, has become a modern enterprise system in an important part of department and unit sound internal control，serious financial discipline，improve management，improve economic efficiency and protect the important means of asset security completely. This paper analyses the enterprise internal audit meaning; Secondly analyzes enterprise accounting internal audit, problems existing in through the enterprise accounting internal audit to analysis the problems existing in the cause. Finally in the basis of the problem of put forward the corresponding countermeasures for enterprise managers, internal accounting audit work put forward some suggestions. KEYWORDS：enterprise accounting， internal audit， independent audit目 录 1 内部审计的概述 1 1.1 内部审计的定义 1 1.2 内部审计的产生 2 1.3 内部审计的职能 3 1.3.1 经济监督职能 4 1.3.2 经济评价职能 4 1.4 内部审计的作用 5 2 当前我国内部审计工作中存在的问题 6 2.1 内部审计独立性不强 6 2.2 内部审计机构不合理 6 2.3 内部审计