09三会1 09072120 黄俊.docVIP

福建交通职业技术学院 毕 业 论 文 题目：浅谈内部审计对内部控制的影响 姓 名： __ 黄俊________ 学 号： 090572120 专 业： 三年会计与审计 年级(班级)： ____1班____ 指导教师(职称)： 董珊 系 (部)： 交通工程经济系 二○一二年 一月 目 录 题目······························································-3- 摘要······························································-3- 关键词····························································-3- 引言······························································-3- 正文······························································-3- 1内部审计与内部控制··············································-3- 1.1内部审计·····················································-3- 1.11内部审计的独立性···········································-3- 1.12内部审计的职能·············································-3- 1.13内部审计的职权·············································-4- 1.2内部控制·····················································-4- 1.21内部控制的目标·············································-4- 1.211经营效果和效率···········································-4- 1.212财务报告的可靠性·········································-4- 1.213符合相关的法律和法规·····································-4- 1.22内部控制的内容·············································-5- 2内部审计与内部控制的关系········································-5- 2.1内部审计与内部控制是一个有机整体·····························-6- 2.2以内部控制为目标是传统审计进行现代审计的明显标识·············-6- 2.3内部控制与内部审计的理论基础、管理目标和职能范围基本相同·····-6- 2.4两者高度统一形成一致的责任管理目标···························-6- 3内部审计对内部控制的影响········································-7- 3.1内部审计在内部控制中的作用···································-7- 3.11测试评价内部控制系统的健全性·······························-7- 3.12测试评价内部控制系统的遵循性·······························-7- 3.13测试评价内部控制系统的有效性·······························-7- 3.2内部审计有效防止了内部控制的实效·····························-7- 3.3内部审计保障内部控制的健全···································-8- 结束语····························································-8- 致谢·························································