苏宁电器集团的内部审计问题及对策研究.docxVIP

苏宁电器集团的内部审计问题及对策研究 PAGE 2 PAGE 3 摘要 随着经济社会的发展，内部审计在企业内部取得了不小的成效，可伴随着企业逐渐的发展复杂化，也给内部审计工作带来了不小的挑战，影响着企业的健康运行及管理。论文主要以苏宁电器集团公司为例，研究企业内部审计的现状及问题。结合苏宁电器集团公司内部审计发展现状分析企业内部审计出现的弊端，和可能对企业经营活动带来影响的潜在风险来进行分析和规避，且根据问题表象提出合理的解决对策，规范企业内部审计制度；保持内部审计独立，实现审计的公平；拓展内部审计业务，转变审计方向；积极引进优秀人才，加强人才培训的建议。进而促进我国民营企业内部审计的有序、稳定、和谐和健康发展。 关键词：内部审计；内部控制；苏宁电器集团 Abstract With the development of economy and society, internal audit has achieved a lot of results within the enterprise, which can be complicated by the gradual development of the enterprise. It also brings great challenges to the internal audit work, affecting the healthy operation and management of the enterprise. . The paper mainly takes Suning Electric Group Co., Ltd. as an example to study the status quo and problems of internal audit of enterprises. Combined with the development status of internal audit of Suning Appliance Group Co., Ltd., it analyzes the shortcomings of internal audit and analyzes and avoids the potential risks that may affect the business activities of the company, and proposes reasonable solutions according to the problem representation to standardize the internal audit system of the enterprise; Maintain internal audit independence and achieve fairness in auditing; expand internal auditing business and change auditing direction; actively introduce excellent talents and strengthen suggestions for talent training. In turn, it promotes the orderly, stable, harmonious and healthy development of the internal audit of private enterprises in China. Key Words: Internal Audit; Internal Control; Suning Electrical Appliance Group 目录 TOC \o 1-3 \h \z \u 一.内部审计的概念及特点 1 （一）内部审计的涵义 1 1.独立性和客观性 1 2.咨询和确认活动 1 3.增加价值和风险管理。 1 4.实现组织目标 2 （二）内部审计的特点 2 1.加强风险管理 2 2.提供确认服务 2 3.提供咨询服务 3 4.降低企业委托代理成本 3 5.促进企业文化建设 3 二、苏宁内部审计现状 4 （一）苏宁电器集团企业介绍 4 （二）苏宁内部审计现状 4 1.内部审计机构设置 4 2.内部审计制度 5 3.内部审计操作流程 6 三、苏宁电器集团企业内部审计的问题 7 （一）企业内部审计制度不健全 7 （二）企业内部审计缺乏独立性 8 （三）企业内部审计技术较落后 8 （四）