风险导向内部审计应用问题及对策研究——以NC物流企业为例.pdfVIP

目 录 0 引言·······················································································1 0.1 研究背景及意义····································································1 0.1.1 实践意义 ····································································1 0.1.2 学术价值 ····································································1 0.2 文献综述·············································································2 0.2.1 国内研究状况概述及分析···············································2 0.2.2 国外研究状况概述及分析···············································4 0.3 本文的研究思路及研究方法····················································7 0.3.1 本文研究思路概述 ························································7 0.3.2 本文研究方法概述 ························································7 0.4 论文基本框架······································································7 1 风险导向模式下的内部审计基本理论·············································9 1.1 风险导向内部审计的涵义与应用特征 ········································9 1.1.1 风险导向内部审计的涵义···············································9 1.1.2 风险导向内部审计的应用特征·······································10 1.2 风险导向内部审计产生的时代背景与理论基础 ···························11 1.2.1 风险导向内部审计产生的时代背景··································11 1.2.2 风险导向内部审计产生的理论基础·································12 2 NC 物流企业内部审计的应用现状分析 ·········································14 2.1 NC 物流企业现状与业务特点分析···········································14 2.1.1 NC 物流企业发展现状 ·················································14 2.1.2 NC 物流企业的业务特点 ··············································15 2.2 NC 物流企业内部审计应用存在的问题 ····································17 2.2.1 企业风险意识淡薄······················································17 2.2.2 内部审计人才短缺······················································18 2.2.3 内部审计技术落后····················