XH广告公司内部审计面临的问题及策略.docxVIP

XH广告公司内部审计面临的问题及策略 PAGE 12 PAGE 14 摘要 市场经济的快速发展，对我国企业提出了更高的要求，为了保证企业的生存与发展，内部审计工作显得尤为重要。内部审计在公司的治理方面起到了关键性作用，在公司治理、风险管理方面为公司做出了巨大的贡献。而由于我国内部审计起步较晚，在建设以及实施方面仍有许多的不足与改进之处，本文以XH广告公司为案例来进行分析，并总结出该公司的问题，进而解决，为我国其他公司在内部审计实施方面借鉴经验。本文首先了解了该公司的组织结构与人员分配状况，发现该公司的部门结构存在缺陷，人员分配较为混乱，其次了解了该公司的审计制度，发现该公司的内部审计制度较为匮乏，没有具体的实施准则。本文将依据以上问题进行分析，发现导致内部审计在该公司没有发挥到最大作用的，还有该公司的领导层对内部审计不予以重视。最后总结出该公司应建立独立的审计部门，明确人员的岗位职责，保证各部门之间与审计部门工作的协调与配合。该公司的领导也要重视内部审计在该公司不可或缺的地位，并建立较为完善的审计法律法规，让内部审计在该公司中发挥到最大的作用，才能使该公司更加健康、快速的发展。 关键词：内部审计；风险；审计制度 Abstract The rapid development of market economy has put forward higher requirements for Chinese enterprises. In order to ensure the survival and development of enterprises, internal audit is particularly important. Internal audit plays a key role in corporate governance and has made great contributions to corporate governance and risk management. However, due to the late start of internal audit in China, there are still many shortcomings and improvements in the construction and implementation. This paper takes XH Advertising Company as a case to analyze and summarize the problems of the company which to solve. So as to provides reference for other companies in China where in the implementation of internal audit. This paper firstly understands the companys organizational structure and personnel distribution, finds that the companys departmental structure is flawed and the personnel distribution is confused. Secondly, it understands the companys audit system and finds that the companys internal audit system is relatively scarce and there are no specific implementation guidelines. Based on the above analysis, this paper finds that internal audit has not played the most important role in the company, and the companys leadership does not pay attention to internal audit. Finally, it is concluded that the company should establish an independent audit department and clarify the responsibilities of personnel so that ensure the coordination and cooperation between va