美的集团内部审计外部化管理研究.docxVIP

PAGE 12 PAGE 12 PAGE 11 PAGE 11 摘要 在当今这个时代，企业内部审计外部化已经成为了一种趋势。越来越多的企业为了加强内部的审计开始使用内部审计外部化的方法。但有很多的企业在进行内部审计外部化的过程中出现了许多问题，以至于企业内部审计外部化失去了原有的效用。因此本文对于美的集团内部审计外部化管理进行研究分析，希望找到其中存在的问题并进行解决，促进我国企业内部审计外部化的发展。经过本文的研究分析之后，本文找到了美的集团内部审计外部化存在的问题，问题主要有：外部审计机构选择评估不充分、内部审计业务效果有待提升、内部审计人员角色转换较慢、风险评价的不确定性以及内部审计外部化事后控制较弱。针对于这些存在的问题，本文对于优化美的集团内部审计外部提出了一些对策，希望本文的研究可以帮助美的集团在未来更好的发展。 关键词：集团内部审计；内部审计外部化；风险控制 Abstract In this era, outsurcing of internal audit has become a trend. More and more enterprises have started to use internal audit externalization in order to strengthen internal audit. However, many enterprises have many problems in the process of outsurcing of internal audit , resulting in the loss of the original effectiveness of outsurcing of internal audit . Therefore, this paper studies and analyzes the external management of internal audit of midea group, hoping to find out the existing problems and solve them, so as to promote the development of the external management of internal audit of Chinese enterprises. In this paper the research analysis, this paper found the midea group internal auditing externalizing problems, main problems are: external auditor choice inadequate assessment, to improve effect of internal audit services, internal auditors roles change slower, uncertainty of risk assessment and internal audit externalized afterwards control is weak. In view of these existing problems, this paper puts forward some countermeasures for optimizing the internal audit of midea group, hoping that the study of this paper can help midea group develop better in the future. Key words:Group internal audit; Internal audit outsurcing of internal audit ; Risk control 目录 一、绪论 1 二、集团公司内部审计外部化理论概念 1 （一）集团公司内部审计外部化 1 （二）集团公司内部审计外部化特点 1 三、美的集团内部审计外部化案例分析 2 （一）美的集团公司基本概况概述 2 （二）美的集团内部审计外部化实施现状 2 1.美的集团内部审计外部化实施情况 2 2.美的集团内部审计外部化的风险控制 3 3.美的集团内部审计外部化的效果评价 3 （三）美的集团内部审计外部化审计内容 4 1.财政财务收支审计 4 2.经济效益审计 4 3.经济责任审计 4 4.项目审计 4 四、美的集团内部审计