广东燕塘乳业股份有限公司内部审计案例研究.docVIP

PAGE PAGE I 广东燕塘乳业股份有限公司内部审计案例研究 摘 要 众所周知，公司要想上市，必须建立内部审计机制，内部审计的建立与有效实施，关系着上市公司是否一直稳定发展。内部审计，作为公司管理中的一种重要手段，在健全企业内部控制，提升自身竞争力和实现自身经济效益方面，发挥着不可忽视的作用。因此，研究上市公司的内部审计，对公司的持续发展具有重要的意义。本文选取了一家上市公司——广东燕塘乳业股份有限公司（以下简称燕塘公司）进行内部审计案例研究，结合公司内部审计当前面临的问题，展开阐述与分析。 首先，本文是在研究国内外研究成果和相关文献的基础上，概述内部审计的含义和作用，立足于内部审计理论基础，为后续燕塘公司内部审计案例研究分析提供理论依据。其次，立足于《企业的内部审计规章制度》和《内部审计基本准则》等法规，概述公司现阶段内部审计存在的问题，阐述影响这些问题的因素。结合公司的具体情况，最后制定改善公司内部审计的措施。 关键词：燕塘公司；内部审计；案例研究；审计 The internal audit case study of guangdong yantang dairy incorporated Abstract As we all know, if a company wants to go public, it must establish an internal audit mechanism. The establishment and effective implementation of internal audit are related to whether the listed company has been developing steadily. As an important means of company management, internal audit gradually plays an important role in improving enterprise internal control, improving its competitiveness and realizing its economic benefits. Therefore, it is of great significance to study the internal audit of listed companies for the sustainable development of the company. This paper selected a listed company for internal audit case study, combined with the companys internal audit problems, to elaborate and analyze. First of all, based on the research results and relevant literature at home and abroad, this paper summarizes the meaning and role of internal audit. Based on the theoretical basis of internal audit, it provides a theoretical basis for the subsequent case study and analysis of internal audit of yantang company. Secondly, based on the internal audit rules and regulations of enterprises and basic standards of internal audit and other laws and regulations, this paper summarizes the problems existing in the internal audit of the company at the present stage, and expounds the factors affecting these problems. According g to the specific situation of the company, finally develop measures to improve the internal audit of the company. Key words: Yantang compa