河北建投内部审计存在的问题及对策研究.docxVIP

河北建投内部审计存在的问题及对策研究 PAGE PAGE II PAGE PAGE I 摘要 随着我国市场经济的逐步发展，我国的企业数量越来越多、规模越来越大，对企业审计的要求也越来越严苛，但是随之而来的一个隐患就是审计风险的加大，审计工作的开展也有了很大的难处。河北建投身为一家大型的建设投资企业，也不断改进其内部的审计制度，响应国家的政策，但仍存在很多问题。本文以河北建投为例，通过对相关概念理论、内部审计职能的发挥及该公司内部审计的基本情况的深入调查，总结出了河北建投内部审计出现的问题，即财务监督力度不足、审计项目完成效果不到位、专业素质不足、工作效率较低、审计职能不能够完全发挥。进而得出河北建投应该加强财务监督、加强内部审计成果应用、提升内部审计人员的素质、提高审计的工作效率、加强内部审计职能的发挥这五条针对性的建议及意见。希望本文的研究可以有助于河北建投解决其内部审计问题，改进河北建投的内部审计水平，帮助其更好的发展。 关键词：内部审计；审计职能；财务监督 Abstract With the development of Chinas market economy, Chinas enterprises are growing in number and size, and the requirements for enterprise audit are becoming more and more strict. As a large construction and investment group, hebei construction and investment group co., ltd. is constantly improving its internal audit system and responding to national policies, but there are still many problems. Taking hebei construction as an example, through the theory of related concepts, play of the internal audit function and the basic situation of the companys internal audit of thorough investigation, summarizes the hebei construction internal audit problems, namely insufficient financial supervision, audit project completion effect is not in place, lack of professional quality, work efficiency is low, the audit functions can not be fully play. Then it comes to the conclusion that hebei construction investment should strengthen financial supervision, strengthen the application of internal audit results, improve the quality of internal auditors, improve the efficiency of audit work, and strengthen the internal audit function play these five Suggestions and opinions. It is hoped that the study of this paper can help hebei construction investment to solve its internal audit problems, improve the internal audit level of hebei construction investment, and help its better development. Key words: Internal audit; Audit function; Financial supervision PAGE PAGE 10 PAGE PAGE 11 目录 TOC \o 1-3 \h \u 一、企业内部审计相关概述 1 （一）研究背景