企业集团内部审计问题与对策探讨.docxVIP

内容摘要 随着全球化进程的加快，我国经济增长速度越来越快了，企业集团的规模也越来越大，企业集团对内部审计的需求也在增加，企业集团内部审计在企业经营管理中的作用越发重要。内部审计作为内部控制制度的重要组成部分，主要具有经济监督、经济评价和管理企业事务三种职能。但是内部审计的问题一直伴随着企业集团，尤其是企业集团的业务非常复杂，而内部审计法律法规建设，人员素质等方面都无法满足企业集团的需求，为了改正内部审计的缺陷，使企业集团健康长远的发展，许多学者都就企业集团内部审计问题及对策进行了探讨。 本文主要分为七部分，第一部分绪论主要讲了研究背景，意义以及我所参考的文献，第二部分对企业集团和内部审计进行了介绍，第三，四部分研究了内部审计的问题以及产生这些问题的原因，第五部分我提出了一些针对这些问题的对策，第六部分，我以X集团为案例进行研究，最后，我做了结论。通过本文的研究，我对企业集团内部审计有了一定的了解。 关键词 审计问题；内部审计；对策；企业集团 ABSTRACT With the acceleration of globalization, Chinas economic growth is faster and faster, the scale of enterprise groups is also growing, the demand for internal audit of enterprise groups is also increasing, and the role of internal audit of enterprise groups in enterprise management is becoming more and more important. As an important part of the internal control system, internal audit has three functions: economic supervision, economic evaluation and management of enterprise affairs. But the problem of internal audit has always been accompanied by the complex business of enterprise groups, especially enterprise groups. The construction of internal audit laws and regulations and the quality of personnel can not meet the needs of enterprise groups. In order to correct the defects of internal audit and make enterprise groups develop healthily and long-term, many scholars have discussed the internal audit problems and Countermeasures of enterprise groups. This paper is mainly divided into seven parts. The first part of the introduction mainly talks about the research background, significance and the literature I refer to. The second part introduces the enterprise group and internal audit. The third and fourth parts study the internal audit problems and the causes of these problems. The fifth part puts forward some countermeasures to these problems. The sixth part, I take X Group as the case. Finally, I made a conclusion. Through this study, I have a certain understanding of the internal audit of enterprise groups. KEY WORDS Auditing problems; i