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论文编号：	11543
作者编号：	2120172950
上传时间：	2020/4/15 16:38:38
中文题目：	F集团公司增值型内部审计体系构建研究
英文题目：	Research on the construction of value-added internal audit system of F Group
指导老师：	程新生
中文关键字：	内部审计；增值型内部审计体系；价值增值
英文关键字：	Internal Audit; Value-added Internal Audit System; Value added
中文摘要：	进入21世纪以来，国际经济环境的变化、科学技术的迅猛发展、公司治理运动的深入等因素导致了现代内部审计面临并正在进行重大变革。近年来，国内外贸易环境恶化，国际经济增速放缓，企业之间的竞争也日渐激烈，企业面临内外的双重压力。改善公司治理环境，增强对内外风险的把控能力，完善公司的内部控制水平成为了企业在千军万马中脱颖而出、保持竞争优势的必要举措。内部审计作为公司治理的重要手段，理应被赋予更多的职能。然而，传统内部审计作为查错防弊的重要手段，仅仅起到监督和评价的作用，已不能满足企业快速发展的需要。越来越多的企业想要通过建立增值型内部审计体系来满足内外环境变化的需要。但是如何建立增值型内部审计体系是目前理论界和实务界的难题，对其研究具有现实意义。 F集团公司涉足业务领域宽广，内部审计体系复杂，国内外环境的变化要求内部审计部门作为公司经营管理的重要帮手必须改善自己的工作思路和方法。本文首先在前人研究的基础上，阐述了增值型内部审计体系的相关概念和理论基础。增值型内部审计是以增加组织价值为目标，通过在组织的公司治理、风险管理和内部控制领域中开展确认和咨询服务，帮助组织完善公司治理、防范风险，优化资源配置，提高组织运营的效率和效果，最终实现促进组织增值的目的。其次，本文搭建了基于增值型内部审计的目标、组织定位、职能范围、工作方式、资源和绩效评价体系的基本研究框架。最后，结合F 集团内部审计体系的现状，以搭建的框架为基础，找出F集团内部审计体系存在的问题并分析其主要原因，然后为F集团增值型内部审计体系的构建提供建议。本文通过对增值型内部审计体系的理论研究，构架增值型内部审计体系的研究框架，并且针对F集团内部审计的问题，提供构建增值型内部审计体系的改进建议，希望能推动F集团内部审计的发展并为类似企业提供借鉴，从而促进组织的价值增值。
英文摘要：	Since the beginning of the 21st century, the changes of international economic environment, the rapid development of science and technology, the deepening of corporate governance and other factors have led to the modern internal audit facing and undergoing major changes. In recent years, the trade environment at home and abroad has deteriorated, the growth rate of international economy has slowed down, and the competition among enterprises has also become increasingly fierce. Enterprises are facing internal and external pressures. Improving the internal governance environment, enhancing the ability to control internal and external risks, and refining the internal control level of the company have become important measures for the enterprise to stand out from thousands of troops and maintain the competitive advantage. As an important means of corporate governance, internal audit should be endowed with more functions. However, traditional internal audit, as a significant way to check errors and prevent malpractices, only plays the role of supervision and evaluation, can no longer meet the needs of enterprise development. More and more enterprises want to establish value-added internal audit system to meet the needs of internal and external environment changes. However, how to establish the value-added internal audit system is a difficult problem in the theoretical and practical circles. F group company has broad business scope and complex internal audit system. Changes in domestic and foreign environment require the internal audit department, as an important helper of the company's operation and management, to improve its working ideas and methods. On the basis of previous studies, this paper expounds the relevant concepts and theoretical basis of value-added internal audit. Value-added internal audit aims to increase organizations value. It helps organizations to perfect the corporate governance, risk prevention, optimize the allocation of resources, improve organizational operational efficiency and effectiveness, through the organization of corporate governance, risk management and internal control in the field of confirmation and consultation services and finally achieve the goal of promote the increment of organization. Moreover, this paper establishes a basic research framework based on the goal, organizational positioning, functional scope, working mode, resources and performance evaluation system of value-added internal audit. Then, based on the framework established, the existing problems in F group's internal audit are found and the main reasons are analyzed according to the actual operation of F group's internal audit. Finally, the construction process of F group's value-added internal audit was analyzed in detail. This article through to the value-added of the internal audit system of theoretical research, the architecture of value-added research framework of the internal audit system, and in view of the problem F group internal audit, provide value-added building improvement Suggestions of the internal audit system, hoping to promote the development of F group internal audit and provide reference for the similar enterprises, so as to promote the value of appreciation.
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