会计财务管理-中小企业内部审计问题研究（以格力公司为例）.docxVIP

格力公司内部审计的现状与存在问题研究 摘要 随着我国经济的快速增长，经济活动越加复杂，经济行为越加国际化。经济活动越复杂，审计就越重要。内部审计作为企业内部控制监督体系的一个重要组成部分，在后危机时代如何参与内部控制体系建设，以确保企业内部持续有效运。它是以经济监督和评估为主要职能，在任何国家，它都强调其工作的独立性，客观性和公正性，内部审计是实施企业内部控制的最后也是最关键的部分。本文以格力公司为研究对象，首先阐述了论文的研究意义和内部审计的相关理论，明确了内部审计的概念、职能及作用。在此基础上对格力公司内部审计的现状进行了分析，指出了其中存在的问题，包括：内部审计机构组织机构设置不合理；内部审计程序不规范；后续审计工作未得到重视。最后，基于前文的分析，本文提出了改善格力公司内部审计的措施，主要从组织机构的优化、程序的而优化、后续审计工作的优化三个方面展开，希望可以抛砖引玉，对相关领域的研究有所贡献，对格力公司及类似公司的健康发展贡献一份绵薄之力。 关键词：内部审计；公司治理；格力公司  Abstract With the rapid growth of Chinas economy, economic activities become more complex and economic behavior becomes more internationalized. The more complex economic activities are, the more important auditing is. Internal audit, as an important part of the internal control and supervision system of enterprises, how to participate in the construction of internal control system in the post-crisis era to ensure the sustainable and effective operation of enterprises. It is a professional profession with economic supervision and evaluation as its main function. In any country, the independence, objectivity and impartiality of its work are highly emphasized. Internal audit is the last and most critical link in the implementation of enterprise internal control. This paper takes Gree Company as the research object. Firstly, it expounds the research significance of the paper and the related theory of internal audit, and clarifies the concept, function and function of internal audit. On this basis, the current situation of internal audit in Gree Company is analyzed, and the existing problems are pointed out, including: unreasonable organizational structure of internal audit institutions; non-standard internal audit procedures; follow-up audit work has not been paid attention to. Finally, based on the previous analysis, this paper puts forward measures to improve the internal audit of Gree Company, mainly from the optimization of organizational structure, procedures and follow-up audit work, hoping to attract valuable contribu