本科毕业设计__浙江雅仕股份有限公司业务流程层面内部控制审计.doc

浙江雅仕股份有限公司业务流程层面内部控制审计 2008级会计四班 郑奇 指导老师 袁建华 【摘要】健全有效的内部控制对保证财务报告的可靠性至关重要，而加强各业务流程层面的内部控制更是重中之重。最近几年政府监管机构也将监管重点从单纯注重财务报告本身可靠性转向同时注重保证财务报告可靠性机制的建设，要求企业披露内部控制相关信息，聘请注册会计师对内部控制的有效性进行审计。而在这其中，加强对企业各业务流程层面内部控制审计，不仅可以提高审计质量及审计效率，还可以规范企业行为，改善上市公司治理，保护投资者权益，从基本上维护社会总体利益。本文主要通过对浙江雅仕股份有限公司业务流程层面内部控制审计调查，重点罗列业务流程层面内控设计及内控测试环节，提出个人在业务流程层面内控审计的重点思路，最后提出个人对业务流程层面内部控制的几点建议。 【关键词】业务流程层面；内部控制审计；内控测试 The internal control audit survey of the business process level of Zhejiang Yashi Co. Ltd ZhengQi 【Abstract】A sound and effective internal control system is very important of ensuring the reiability of financial statement. And strengthen the business process levels of internal control is Paramount.In recent years, the government regulators will supervision from the simple pay attention to key financial report itself, at the same time the attention to guarantee the reliability of the construction of the financial report reliability mechanism, it requests the enterprise internal control relevant information disclosure, invited the certified public accountants to internal control the availability of the audit. And In the process, to strengthen the enterprise internal control auditing business process level , not only can improve the auditing quality and audit efficiency, but also can regulate enterprise behavior, improve the corporate governance of listed company, to protect investors rights and interests, and basically safeguard social overall interests. This paper mainly through the internal control audit survey of the business process level of zhejiang Yashi Co. Ltd , key listed business process level internal control design and internal control test link, puts forward personal business process in the internal control audit the key ideas level, and finally puts forward personal business process level of internal control are given. 【Key words】business process level Internal Control audit; internal control 1 引言 健全有效的内部控制对保证财务报告的可靠性至关重要。安然、世通等一系列公司财务舞弊事件使各国政府监管机构、企业界、会计职业界