“互联网+”背景下的企业内部审计存在的问题及发展趋势探析.docxVIP

PAGE PAGE 4 PAGE PAGE 10 河北经贸大学经济管理学院毕业论文 PAGE PAGE 1 “互联网+”背景下的企业内部审计 存在的问题及发展趋势探析 摘要 随着时代的进步，人类已经进入了互联网时代，互联网的普及不仅仅使人们的生活更加便捷，也使大多数工作的效率得以提高。企业内部审计在互联网的发展新形势下实现改革，这对改善企业盈利状况，提高盈利能力，降低经营风险具有重要的现实意义。利用互联网助力内部审计发展，通过研究互联网背景下企业内部审计存在的不足并提出改进建议，为企业内部审计的发展转型升级提供更加有益的数据。 本文以互联网对企业内部审计工作的影响为背景，参照诸多文献，分析“互联网+”背景下企业内部审计存在的不足：对内部审计缺乏科学的认识；管理层对内部审计职能理解不足；内部审计工作人员能力不足；网络技术平台信息量不足。由此总结出加强内部审计工作的主要对策：加强企业内部审计部门的建设；加强内部审计人员的业务能力；开发建设自身的云审计平台。以此来提高内部审计工作效率，规范公司内部审计流程，使读者了解“互联网+”及内部审计工作的未来。 关键词：“互联网+” ；内部审计；发展趋势 Abstract With the progress of The Times, human beings have entered the Internet era. The popularity of the Internet not only makes peoples life more convenient, but also improves the efficiency of most work. Enterprise internal audit in the new situation of the development of the Internet to achieve reform, which is to improve the profitability of enterprise production, improve the profitability of the work efficiency, reduce operational risk has important practical significance. Using the internet to help the development of internal audit, by studying the effectiveness of enterprise internal audit promotion under the internet situation, to provide more useful data for the development and transformation of enterprise internal audit. Based on the influence of the Internet on the internal audit work of enterprises, this paper clarifies the shortcomings of internal audit in the context of internet by referring to a lot of literature: lack of scientific understanding of internal audit; lack of scientific understanding of internal audit; enterprise personnel lack of adequate professional quality. Analyze the deficiencies of internal audit under the background of internet: management can only understand inadequate internal audit; inadequate capacity of internal audit staff; the network technology platform is short of information. The main counter measures to strengthen the internal audit work are summarized as follows: strengthening the construction of