强化内部审计为企业价值增值服务–以中国联通公司为例.docVIP

摘 要 随着经济全球化的快速发展，经济环境的复杂性不断增加，风险也在不断地出现。内部审计作为企业价值链的重要组成部分，越来越受到重视。增值内部审计是现代内部审计发展的必然阶段。为了适应经济环境的变化，谋求自身的生存和发展，内部审计必须向增值型内部审计转变。然而，我国现阶段的内部审计发展并不十分理想，仍将停留在传统的内部审计理念上，对增值内部审计职能和价值的认识不够清晰，对增值内部审计方法的实施也缺乏经验。因此，对我国企业开展增值内部审计问题的进一步研究具有十分重要和深远的意义。 本文对增值型内部审计的研究从理论方面入手，结合中国联通集团增值型内部审计的实务案例，做到理论知识与实务经验相辅相成。希望通过本文的研究，有助于我国企业完成内部审计的转型工作，并顺利开展增值型内部审计，发挥出增值型内部审计的巨大潜力，为企业的价值增值服务，焕发出企业崭新的生命力。 关键词：内部审计 价值增值 中国联通公司 Abstract With the rapid development of economic globalization, the complexity of the economic environment is increasing, and business risks are emerging one after another. As an important part of the enterprise value chain, internal audit is attracting increasing attention. Value-added internal audit is an inevitable stage in the development of modern internal audit. In order to adapt to the change of economic environment and seek its own survival and development, internal audit must transform to value-added internal audit. Internal audit in our country at present stage, however, the development of many enterprises is not very desirable, still will be located on the traditional concept of internal audit, the value-added internal audit function and value of no clear understanding of the ideas and the implement of the value-added internal audit approach also lack the necessary understanding, therefore, further study of the problem of Chinas enterprises to carry out the value-added internal audit plays a very important and far-reaching significance. This paper studies value-added internal audit from the theoretical perspective, combined with China unicom group value-added internal audit practice cases, to achieve theoretical knowledge and practical experience complementary. It is hoped that the study of this paper can help Chinese enterprises to complete the transformation of internal audit, and carry out value-added internal audit smoothly, so as to give full play to the huge potential of value-added internal audit, provide value-added services for enterprises, and ra