Z公司内部审计工作的问题分析与解决方法.docVIP

第 PAGE 14 页 （共 16 页） 摘要及关键词 摘要：随着七十年代改革开放以来，我国企业蓬勃发展日新月异，已经成为带动经济增长的中坚力量，在我国社会的经济发展中有着不可或缺的地位。随着企业的不断发展，普遍存在建立现代化企业制度迫在眉睫的内在需求，内部审计是现代化企业制度下公司内部管理机构中一个不可或缺的部分，在企业管理和运营监督中拥有着至关重要的作用。 在我国经济社会状况下，公司为了提高企业自身竞争力就要主动地做出建立内部审计的选择。然而，最近几年来公司舞弊事件频繁在国内外出现，企业的内部审计中出现的问题已经引起了人们的广泛关注。我国企业内部审计存在着机构设置混乱、法规建设落后、职能定位偏差、人员力量薄弱等许多问题。这些问题得不到解决和处理，我国企业的内部审计很难为企业加强内部控制，帮助企业实现经营目的发挥出切实有效的作用。 本篇文章主要从内部审计的概念出发，阐述了内部审计在我国的发展状况，规范分析内部审计在公司中的重要作用。结合所学习的理论知识和所查询的资料探讨z公司内部审计中存在的问题以及形成原因，然后结合z公司的具体情况提出解决方法。 关键词：Z公司；内部审计；发展状况；存在问题；解决方法 Abstract and Key words Abstract: As the seventy s reform and opening-up, our country enterprise vigorous development with each passing day, has become the backbone of promoting economic growth, in our country has an indispensable position in the economic development of the society. Along with the development of the enterprise, generally have to establish a modern enterprise system intrinsic need and urgency of, as the enterprise internal management mechanism under modern enterprise system an important component of internal audit supervision and management in the company plays a vital role. Internal audit in our country, enterprise establish is based on enterprises improve their competitiveness and make an active choice. However, in recent years, corporate fraud incidents frequently broke out at home and abroad, and the problems highlighted by internal audit have become the focus of attention. Our country enterprise internal audit of existing laws and regulations construction lag, institutions chaos, function orientation deviation, personnel strength is weak and many other problems. These problems arent fixed and processing, our country enterprise internal audit is very difficult for enterprises to strengthen internal control, help enterprises to achieve business objective to play the effective role. This article mainly starts from the concept of internal audit, expounds the development of internal audit in our country, and analyzes the impo