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论文编号：	12312
作者编号：	2120183088
上传时间：	2021/3/4 23:14:36
中文题目：	Z公司采购业务内部审计研究
英文题目：	A Research on internal audit of Z company procurement business
指导老师：	梅丹
中文关键字：	采购业务；采购风险；内部审计
英文关键字：	Procurement Business;Procurement Risk;Internal Audit
中文摘要：	随着世界范围内经济联系的增强，为企业的发展创造了更多的条件和便利，近年来，伴随着市场的进步和变革，大量企业的涌现，市场竞争日趋严峻。为了能在竞争中生存下来，除了不断发展生产，增加收入，对于成本的控制也越来越重要。对于生产制造类企业来说，生产原料的采购是一项必不可少的环节，采购成本占了总成本很大一部分比例，对企业经营目标的实现起到了很大影响，采购支出作为企业成本的关键影响因素得到了企业的高度重视。然而，伴着企业生产的不断扩张，采购环境的不确定性也变得纷杂多样，采购面临的风险增加。不仅如此，采购过程中会涉及大量的金额交易，在利益的驱动下，采购人员可能会与供应商勾结以谋私利，采购业务正逐渐成为企业经营过程中的高风险领域，作为公司重要监管职能执行者的内部审计部门发挥着越来越重要的作用。通过对采购业务的内部审计，审查企业在采购管理中的风险控制是否有效以及还有那些内控薄弱环节，针对不足提出相应的解决措施，对于企业完成经营目标，完善自身管理有着极大的保障作用。 为了使研究更加具体，本文引用了制造企业Z公司的实际情况作为案例展开研究论述。理论部分介绍了内部审计的相关理论，描述采购审计的主要内容和实施的大体流程。案例部分对Z公司内部审计整体情况和采购审计的实际执行情况进行分析，归纳了Z公司目前采购业务内部审计工作中存在的不足，并针对目前采购审计的不足提出相应的改进建议。 本文通过对理论的研究和应用的探索，针对Z公司采购审计中的风险评估不足，审计内容不全面、后续审计不完善以及信息技术和人才素质有待提高的问题提出了相应的改进方法，有利于促进Z公司审计工作质量的提高，更好地发挥内部审计职能，为企业防范风险，增加价值。
英文摘要：	With the strengthening of economic ties worldwide, more conditions and conveniences have been created for the development of enterprises. Recently, with the progress and changes of the market, more and more companies have emerged and market competition has become increasingly severe. In order to survive the competition, in addition to continuously developing production and increasing income, cost control is becoming more and more important. For manufacturing companies, the procurement of production raw materials is an indispensable link. The procurement cost acts as a major role in the total cost, which has a great impact on the realization of the business objectives of the company. The procurement spending has been regarded as a key effect factor of the company and has been highly valued. However, with the continuous expansion of enterprise production, the uncertainty of the procurement environment has also become diverse, and the risks faced by procurement have increased. Not only that, a lot of money transactions are involved in the procurement process. Driven by interests, collusion and fraud between procurement personnel and suppliers also occur from time to time. Procurement business is gradually becoming a high-risk area in the business process. The internal audit department, as the executor of the company’s important regulatory functions, is playing an increasingly important role. Through the internal audit of the procurement business, review whether the legal risk control of the enterprise in the procurement management is effective and those internal control weaknesses, and propose corresponding solutions for the shortcomings, which has a great guarantee for the enterprise to complete its business objectives and improve its own management. effect. In order to make the research more concrete, this article quoted the actual situation of manufacturing company Z as a case study. The first two parts introduce the relevant theories of internal audit, including the main content of procurement audit and the general process of implementation. The last three parts introduce the case of Z company,these parts analyze the overall condition of the internal audit of Z company and how to carry out procurement audit, summarizes the deficiencies in the existing internal audit of the procurement business of Z company, and proposes corresponding improvement suggestions for the current deficiencies of the procurement audit. Through the exploration of theoretical research and application, this paper proposes corresponding improvement suggests for the insufficient risk assessment in the procurement audit of Z company, incomplete audit content, imperfect follow-up audit, and the need to improve information technology and talent quality. Promote the improvement of the quality of Z company audit work, better play the internal audit function, prevent risks and increase value for the enterprise.
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