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论文编号：	14028
作者编号：	2320200646
上传时间：	2023/6/7 20:37:25
中文题目：	L钢铁企业销售业务内部审计研究
英文题目：	Research on Internal Audit of Sales Business of L Steel Enterprise
指导老师：	梅丹
中文关键字：	内部审计;销售业务;钢铁企业
英文关键字：	Internal audit;Sales business;Steel enterprise
中文摘要：	钢铁工业是最重要的基础工业部门之一，是国家工业化的脊梁。从1996年至今，我国钢铁产量连续27年位居世界第一，但近期面对全球经济持续下行的压力，钢铁企业正在经受考验。在这样的背景下，作为企业收入和现金流主要来源的销售业务，对于作为资金密集型企业的钢铁公司具有非常重要的意义。然而，钢铁销售业务价格波动频繁、成交金额巨大的特征，也为其管理带来一定难度。近年来，钢铁行业企业出现多起销售人员舞弊、受贿的案例，使企业遭受严重损失。 内部审计作为一种独立、客观的确认和咨询活动，是企业的“第三道防线”，可以促进组织完善治理、增加价值和实现目标。因此，对销售业务开展有效的内部审计工作，有利于规避风险，提高业务管理水平，增强企业的竞争力。 本文以大型钢铁联合企业L公司为例，综合使用文献研究法、案例分析法、访谈调查法等方法，通过梳理其销售业务内部审计的开展背景、执行情况和工作成果，对其销售审计项目在审计程序、审计效果和审计体系建设方面的不足进行分析。针对以上问题，结合对理论及同行业公司先进经验的学习，对L公司销售业务内部审计工作的开展提出了对应的建议：首先，充分开展风险评估和优化实质性程序的使用；其次，通过加强对内部控制、风险管理和治理程序的审查评价提升审计增值效果；完善审计体系建设，提升内部审计工作的效率和效果。本文通过探究L公司销售业务内部审计项目，希望能为其他钢铁公司开展销售审计提供参考。
英文摘要：	The steel industry is one of the most important basic industrial sectors and the backbone of national industrialization. Since 1996, China's steel production has been ranked first in the world for 27 consecutive years. However, in the face of continued downward pressure from the global economy recently, steel enterprises are undergoing tests. In this context, sales, as the main source of revenue and cash flow, is of great significance for steel companies as capital intensive enterprises. However, the frequent price fluctuations and large transaction amounts of steel sales business have also brought certain difficulties to management. In recent years, there have been multiple cases of fraud and bribery by sales personnel in the steel industry, causing serious losses to enterprises. As an independent and objective confirmation and consultation activity, internal audit is the "third line of defense" of enterprises, which can promote the improvement of organizational governance, increase value, and achieve goals. Therefore, conducting effective internal audit work on sales business is conducive to avoiding risks, improving business management level, and enhancing the competitiveness of enterprises. This article takes L Company, a large iron and steel complex, as an example, and comprehensively uses methods such as literature research, case analysis, and interview investigation to analyze the shortcomings of the project in terms of audit procedures, audit effectiveness, and audit system construction by combing the development background, implementation, and work results of its internal audit of sales business.In response to the above issues, combined with the study of theory and the experience of advanced companies in the same industry, targeted suggestions are proposed for the development of internal audit work for L Company's sales business: first, fully carry out risk assessment and optimize the use of substantive procedures; Secondly, enhance the audit value-added effect by strengthening the review and evaluation of internal control, risk management, and governance procedures; Improve the construction of the audit system and enhance the efficiency and effectiveness of internal audit work. This article attempts to propose the above optimization suggestions by exploring the sales business internal audit project of L Company, hoping to provide reference for other companies to carry out sales audits.
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