企业增值型内部审计研究.docVIP

- 摘要 随着经济发展进程的不断加快，企业的经营风险不断增加。日益复杂的经营环境也加剧了企业之间的竞争。为了能够在激烈的竞争中得以立足，大多数企业通过摒弃冗余部门来实现竞争力的提升。企业改组也随之成为了一种趋势。内部审计作为企业的核心职能部门，就必须进行有效转变和提升。只有保证其在企业中的地位，才能更好地通过发挥其应有的效用来协助完成企业增值目标。因此，在现行经济体制发展的情况下，增值型内部审计也在适应时代发展的需求下逐渐得到完善和发展。它的主要职能在于完善公司的内部控制制度，进行风险预算与规避以及给予公司规范化运行的相关建议，以此来推动企业发展战略的实施。最终，使得企业的管理制度得到优化和完善，促进企业经济发展。然而，由于我国增值型内部审计起步较晚，还处于摸索阶段，所以，它在我国企业开展的过程中仍存在一系列的问题，其增值功能尚未得到充分发挥。 本文通过理论结合实践，对增值型内部审计在我国企业中的应用进行了深入研究，为促进我国增值型内部审计发展提供些许建议。结合有关文献资料，文中首先对增值型内部审计的相关概念进行简要阐述，其中包括基本内涵、理论基础等内容，构建出基本理论框架。对增值型内部审计在我国企业开展过程中存在的问题展开了深入探讨，并对其进行系统分析；最后，针对增值型内部审计在我国企业中的开展现状，结合了成功案例的启示来进行综合分析，并对存在的问题提出了相应的对策。本文重点总结了增值型内部审计在我国企业运行管理过程中的经验和教训，给这一理论在我国企业的全面推行提供了一定的指导性意见。 关键词：内部审计 增值 公司治理 风险管理 Abstract With the continuously accelerated course of economic development, enterprises are confronted with increasing risks of operation, and the increasingly complicated environment of operation also exaggerates the competition among enterprises. In order to keep a foothold in the fierce competition, most enterprises reinforce their competitiveness abandoning redundant departments. Thereupon, enterprise reorganization also becomes a trend. As the core functional department of an enterprise,internal audit must be effectively transformed and promoted. Only by guaranteeing its status in the enterprise can the expected effectiveness be better utilized to assist in the fulfillment of the objective of appreciation. Therefore, traditional internal audit should gradually transform towards value-added internal audit, in order to comply with the demands of corporate development and audit work. Value-added internal audit emerged as the times required. Value-added internal audit takes enterprises objectives as its own objectives, and provides value-added service and exerts value-added effectiveness through three fields, namely, internal control, risk management and corporate governance. Thus, it enhances the effect of organizational management and facilitates in the implementation of added value. However