河南中烟许昌卷烟厂内部审计问题及对策探析.docxVIP

PAGE PAGE 16 摘 要 在目前激烈的市场竞争中，企业发展除了需要对外部市场扩张外，加强企业内部审计也是当务之急，但目前我国企业内部控制审计体系还不完善，内部审计没有统一标准去执行,一个好的内部控制体系对内部审计质量的影响起着决定性作用。 本文通过结合河南省中烟许昌卷烟厂的实际经营情况，指出了其在内部审计方面所存在的问题，如内部审计人员配置薄弱、内部审计的目标定位不清晰、内部审计职能发挥不充分、内部审计操作程序不规范。许昌卷烟厂原有内部审计方面存在的问题众多，本文经过对这个企业具有的内部审计问题的认识和研究，对其做出有效的提议及解决措施，最后在加强内部审计质量方面为其他公司给出参照和经验。 针对河南中烟许昌卷烟厂在内部控制中存在的主要问题，本文经过剖析并提出了有效的解决对策，通过加强卷烟厂内部审计部门的人力资源配置，提高卷烟厂对内部审计的重视程度，强化内部审计的职能，更是引入了APDC法来规范内部审计流程，通过这一系列措施为企业发展提供了有利保障。 关键词：内部审计；内部审计质量；APDC法Abstract In the current fierce market competition, besides expanding the external market, strengthening the internal audit of enterprises is also a top priority. But at present, the internal control audit system of enterprises in China is not perfect, and there is no unified standard to implement internal audit. A good internal control system plays a decisive role in the quality of internal audit. Based on the actual operation of Xuchang Cigarette Factory in Henan Province, this paper points out the problems existing in internal audit, such as weak internal audit staffing, unclear internal audit target positioning, inadequate internal audit functions, and non-standard internal audit operating procedures. There are many problems in the internal audit of Xuchang Cigarette Factory. Through the understanding and research of the internal audit problems of this enterprise, this paper makes effective proposals and solutions to them. Finally, it gives reference and experience for other companies in strengthening the quality of internal audit. Aiming at the main problems existing in the internal control of Henan Zhongyan Xuchang Cigarette Factory, this paper analyses and puts forward effective countermeasures. Through strengthening the human resources allocation of Internal Audit Department of the cigarette factory, the importance of internal audit is raised, and the function of internal audit is strengthened. APDC method is introduced to standardize the internal audit process. Through these measures, the internal