华润集团的内部审计现状及存在的问题.docxVIP

哈尔滨广厦学院毕业论文 摘 要 内部审计是关于内部制度管理控制的方法，是在提高完善企业管理监督系统以及规避风险上具有强大的作用。但是许多企业的内部审计部门处于初步建设时期，对于形成的内部审计的理论体系还没有成熟，还存在着很多问题，例如存在的内部审计部门机构的不完善不合理、或是对于内部审计机构中工作人员的素质问题以及在内部审计时存在的审计方式的不合理不规范等问题。目前，随着日益激烈的市场竞争环境，集团公司的规模日趋扩大，产品种类日渐繁多，业务领域也日趋广泛，集团所面临的风险在不断的增大，因此集团公司在管理方面的问题日益显露出来。内部审计作为集团公司内部管理的一个重要组成部分，不仅可以帮助企业加强内部控制，改善经营管理，增加企业的价值，同时也可以加强企业风险管理，降低集团公司的经营风险，因此对集团公司内部审计进行系统的研究是十分必要的，对存在的问题提出改进的建议，以此来完善内部审计体系。针对如何快速有效的解决这些问题以及如何让内部审计在企业的发展中发挥着更有效的作用，根据内部审计的工作职能来提出相应的改进措施，以此来提高华润集团的经济效益最终实现利益最大化的目标。 关键词：内部审计 审计范围 审计结构 Abstract Internal audit is a method of internal system management and control, and it plays a powerful role in improving and perfecting enterprise management and supervision system and avoiding risks. However, the internal audit department of many enterprises is in the initial construction period, and the theoretical system of internal audit is not mature. There are still many problems, such as the imperfect of the internal audit department, the quality of the staff in the internal audit institutions, and the internal audit. The audit methods are unreasonable and irregular. At present, with the increasingly fierce market competition environment, the scale of the group is expanding day by day, the variety of the products is increasing, the business field is becoming more and more extensive, the risk of the group is increasing constantly, so the management problems of the group company are becoming more and more obvious. As an important part of internal management of group company, internal audit can not only help enterprises to strengthen internal control, improve management and increase the value of enterprises, but also strengthen enterprise risk management and reduce the management risk of group companies. Therefore, the internal audit of group companies is studied systematically. It is very necessary to put forward suggestions for improvement of existing problems so as to perfect the internal audit system. In order to solve these problems quickly and effectively,