论GL集团公司内部审计存在的问题及其对策.docxVIP

摘要 新时代背景下，中国市场经济体制不断完善，现代化集团公司的发展离不开内部审计，内部审计作为集团公司审计监督体系的重要组成部分，其作用已不再是简单的事后监督、防止舞弊。多元化的集团公司业务，复杂多变的经营环境，使得集团公司在经营管理过程中面临着诸多的不确定性，这些不确定性使得内部审计风险大大增加。因此集团公司内部审计的关注点应当在满足自身发展需要的前提下，检查公司内部各项已制定的政策和程序是否得到一贯执行，资源的利用是否合理，集团公司的目标是否达到等，关键作用在于将集团公司内部审计贯彻到整个业务活动中去，从而为集团公司决策带来可靠性保证。 内部审计在集团公司的经营决策中起着越来越重要的作用，然而现阶段来讲，我国的集团公司审计的现状依旧存在着审计目标不明确、内审机构不健全、应用审计范围有限以及内部审计人员综合业务水平参差不齐等诸多问题，本文试图从家电行业集团公司入手，剖析集团公司内部审计现状，从而为集团公司内部审计的优化提供建议。 关键词：电器行业、集团公司、内部审计、审计优化 Abstract Under the background of the new era, Chinas market economic system has been continuously improved. The development of modernized group companies is inseparable from internal audit. Internal audit, as an important part of auditing supervision of group companies, is no longer a simple after-the-fact supervision and prevention of fraud. Diversified group company business, complex and ever-changing business environment, makes the group company face many uncertainties in the operation process. These uncertainties make the internal audit risk greatly increase. Therefore, the focus of the internal audit of the group company should be based on the premise of meeting its own development needs, check whether the established policies and procedures within the company have been consistently implemented, whether the utilization of resources is reasonable, whether the objectives of the group company are met, etc. It is to implement the internal audit of the group company throughout the business activities, thus bringing reliability assurance to the decision-making of the group company. Internal audit plays an increasingly important role in the decision-making of group companies. However, at this stage, the status quo of audits of group companies in China still has unclear audit objectives, imperfect internal audit institutions, limited application audit scope, and The internal audit personnel have low comprehensive quality and other issues. This paper attempts to analyze the internal audit status of the group companies from the home