论企业集团内部审计制度的构建——以盛路通信公司为例.docxVIP

贵州财经大学商务学院本科毕业论文 PAGE PAGE III 摘要 随着国内外市场经济的不断发展与进步，企业必须要加强内部审计，才能在与其他企业竞争中不被淘汰。内部审计既是企业管理的重要组成部分，也是社会经济迅速发展的产物。内部审计加强了能提高企业的管理水平，切是维护企业利益的有力工具。经济责任是内部审计的基本前提。 内部审计既是企业管理的重要组成部分，也是社会经济发展的结果。它是能提高企业管理方法，是能维护企业利益的有力工具。内部审计制度在企业集团发展过程中充当着十分重要的角色。企业能不能健全内部审计制度，做到符合企业集团发展的制度要求，在同时降低生产经营风险中，也能提高企业内部的管理能力是非常关键的。本文以盛路通信公司为例，主要从三个方面阐述了公司的内部审计相关和提出解决方案，从而提高了审计的权威性并有效性地促进内部审计的发展。 关键词：内部审计；审计质量；质量控制  Abstract With the continuous development of the market economy, enterprises must strengthen internal audit in order to stand in an invincible position in the competition. Internal audit is the product of social and economic development, and it is an important part of enterprise management. It is a powerful tool to improve the management level of the enterprise and safeguard the interests of the enterprise. Economic responsibility is the basic premise of internal audit.Internal audit is the product of social and economic development, and it is an important part of enterprise management. It is a powerful tool to improve the management level of the enterprise and safeguard the interests of the enterprise. The internal audit system plays an important role in the development of enterprise groups. Improving the internal audit system is in line with the system requirements of the development of the enterprise group, at the same time, it reduces the risk of production and management and improves the internal management ability. This article takes Sheng Lu communications company as an example, mainly from three aspects of the companys internal audit related and put forward solutions. Improve the authority and effectiveness of audit to promote the development of internal audit. Key words : internal audit; audit quality; quality control 目 录 TOC \o 1-3 \h \z \u 1 绪论 1 1.1研究背景 1 1.2研究意义 1 1.3国内外研究现状 1 1.4研究方法 3 2内部审计制度相关的理论 4 2.1 内部审计制度的概念 4 2.2 内部审计制度的作用 4 3 盛路通信公司内部审计现状以及存在问题 4 3.1盛路通信公司概况 5 3.1.1审计管理体制 5 3.1.2审计内容 5 3.2盛路通信公司内部审计问题 6 3.2.1