张宁宋巧玲浅谈内部审计.docVIP

浅谈企业内部审计制度 学生 宋巧玲 指导教师 张宁 摘 要 本文的主要研究目的是，通过本文的对比论述来了解中西方企业内部审计制度的差距，从而借鉴西方经验和做法进行改革。首先，可以了解到我国企业内部审计制度存在相关的配套制度改革比较落后滞后、专业人员配备不全素质偏低、内部审计性质的认定较为模糊、审计项目计划安排缺乏针对性等问题。然后，描述西方企业内部审计制度的现状，与我国形成对比，实现本文研究的目的。此外，本文还运用了微观经济学中，博弈论的方法分析了我国内部审计存在缺陷不足的原因，从而更形象的表明的我国企业内部审计制度中问题的所在，使完善我国企业内部审计制度的这一举措更加必要并且切实可行。 关键词：内部审计；企业；问题；完善 System of internal audit of enterprises Name of student Song Qiaoling Name of tutor Zhang Ning Abstract The main purpose of this article is, by contrast this article discusses Western enterprises internal auditing system to understand the gap which Western experience for reference and practice for reform. First, you can learn relevant supporting the enterprises internal auditing system in China system reform lags , professionals equipped with incomplete nature of low quality, internal audit found that blurred issues, audit arrangements, such as the lack of specificity of the project plan. Then, describe the status of the Western system of enterprise internal audit, and the contrasts in China, achieving the purpose of this study. In addition, this article in applied microeconomics, game theory method of defect causes of insufficient analysis of our internal audit and improvement of methods, so as to more clearly show that I had a problem in the enterprises internal auditing system, perfecting the system of enterprise internal audit to express more necessary and practicable. Key words : Internal audit; enterprises; problem; perfect 目 录 TOC \o 1-2 \h \z \u HYPERLINK \l _Toc358228016前 言 PAGEREF _Toc358228016 \h 1 HYPERLINK \l _Toc358228017一、内部审计概述 PAGEREF _Toc358228017 \h 2 HYPERLINK \l _Toc358228018（一）内部审计的概念 PAGEREF _Toc358228018 \h 2 HYPERLINK \l _Toc358228019（二）内部审计的意义 PAGEREF _Toc358228019 \h 2 HYPERLINK \l _Toc358228020二、企业内部审计现状及问题 PAGEREF _Toc358228020 \h 3 HYPERLINK \l _Toc358228021（一）相关的配套制度改革比较落后滞后 PAGEREF _Toc358228021 \h 3 HYPERLINK \l _Toc358228022（二）专业人员配备不全，限制内部审计工作的开展 PAGEREF _Toc358228022 \h 3 HYPERLINK \l _Toc35822