增值型内部审计发展中存在问题及对策.docVIP

增值型内部审计发展中存在的问题及对策 摘 要：随着经济全球化的发展，企业的经营环境变得越来越复杂，企业发展机遇在不断增加的同时风险也随之增加。为了应对瞬息万变的经营环境，企业开始把价值理念作为首要管理理念，把价值增值作为首要管理目标。内部审计作为企业的职能部门，也随着企业管理的变化，开始以价值增值为服务的主要目标。国外对增值型内部审计的理论和实务的研究不断，但我国对增值型内部审计的研究资料却很少，所以，对增值型内部审计的研究不仅具有很强的学术意义，还有很强的实践指导意义。本文从国内外文献综述开始，系统回顾了前人的研究成果、贡献，接着介绍增值型内部审计的涵义，其次介绍增值型内部审计的理论基础，阐述了内部审计的增值原理，然后分析我国增值型内部审计发展中存在的问题及原因，最后结合我国具体情况，针对问题提出相应的建议以促进我国增值型内部审计的发展。 关键词: 增值型内部审计；公司治理；内部控制；风险管理 Value-added internal audit development problems and countermeasures Abstract：With the development of economic globalization , the business environment has become increasingly complex , business development opportunities also increases the risk increasing at the same time . In response to the rapidly changing business environment, enterprises are starting to values ??as a primary management philosophy, the value added as the primary management objective. The main objective of the internal audit functions as a business, but also with changes in enterprise management, starting with value added for the services. Research on the theory and practice of foreign value-added internal audit continues , but our research data on value-added internal audit rarely , so the study of value-added internal audit not only has a strong academic sense , there is a strong practical significance . Domestic and international literature review from the beginning of this article , a systematic review of the results of previous studies , the contribution , then introduces the meaning of value-added internal audit , then introduces the theoretical basis of value-added internal audit , internal audit principles expounded value , and then analyze our appreciation problems and causes type existing in the development of internal audit , and finally combined with our specific situation , make recommendations for the problem in order to promote the development of value-added internal audit. Key words: value-added internal audit; Internal Control; Corporate Governance; risk management 目 录 摘要……………………