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论文编号：	14871
作者编号：	2320223870
上传时间：	2024/12/4 23:01:23
中文题目：	Z信息安全公司内部审计优化研究
英文题目：	Research on Internal Audit Optimization of Z Information Security Company
指导老师：	李姝
中文关键字：	内部审计；信息安全；重点项目审计；合规性审计；内部审计优化
英文关键字：	Internal audit; Information security; Key project audit; Compliance audit; Internal audit optimization
中文摘要：	内部审计是一种独立、客观的确认和咨询活动，旨在增加价值和改善组织的运营，并通过应用系统、规范的方法，评价并改善公司治理，增强风险管理和控制过程的有效性。近年来，我国对内部审计的重视程度不断加强，出台了一系列重要的规章制度和准则，用于指导和规范内部审计相关工作，增强内部审计工作质量，进一步增强了组织的合规性和风险防范能力。总体而言，目前内部审计工作的相关要求已经不仅仅局限于对会计信息真实性、准确性等方面的核查，内部审计的外延被不断拓宽，具体体现在：一方面，内部审计的要求已经覆盖到组织最高层面的深度审查和评价，内部审计的范围理论上需要覆盖到诸如发展规划、战略决策、重大措施、自然资源资产管理、生态环境保护责任等诸多方面内容，来自单位最高管理者的现实工作要求给内部审计工作带来巨大的挑战；另一方面，随着国家政策法规的不断完善和企业数字化程度的逐步提高，客户方面的要求日渐增多，财政、市场监管、税务和来自上级单位检查日渐趋于严格，加之面对市场经济环境明显增强的不确定性，如何处理好企业经营管理合规性的问题成为“死生之地”，不可不察。 本文通过对内部审计理论和国内外文献的研究，厘清了内部审计概念和职能范围的界定和历史沿革，围绕Z公司内部审计工作当中的具体案例，结合Z公司信息安全企业的行业特点，有针对性的提出了Z公司内部审计工作当中存在的问题，揭示了Z公司目前存在的内部审计工作机制不够完善、风险评估不充分、审计信息系统与技术支持不足、审计结果应用不足等方面的问题，并提出了对应的改进建议，改进的方向主要有完善内部审计工作机制，发挥内审部门“神经中枢”的智囊作用；深入开展风险评估工作，发挥内部审计防风险、促合规的工作职能；加强审计信息系统与技术应用，减少不必要的手工数据查询与核对，避免操作风险；加强审计结果的应用和反馈，建立健全与管理层和相关职能部门的定期沟通反馈机制，明确审计整改绩效责任主体，为公司管理层提供更加清晰和准确的决策支持。
英文摘要：	Internal audit is an independent and objective confirmation and consulting activity aimed at adding value and improving organizational operations, and evaluating and improving corporate governance through the application of systems and standardized methods, enhancing the effectiveness of risk management and control processes. In recent years, China has attached increasing importance to internal audit and has introduced a series of important rules, regulations, and guidelines to guide and regulate internal audit related work, enhance the quality of internal audit work, and further strengthen organizational compliance and risk prevention capabilities. Overall, the current requirements for internal audit work are no longer limited to verifying the authenticity and accuracy of accounting information. The scope of internal audit is constantly expanding, which is reflected in: on the one hand, the requirements of internal audit have covered in-depth review and evaluation at the highest level of the organization. The theoretical scope of internal audit needs to cover many aspects such as development planning, strategic decision-making, major measures, natural resource asset management, ecological environment protection responsibility, etc. The practical work requirements from the top management of the unit bring huge challenges to internal audit work; On the other hand, with the continuous improvement of national policies and regulations and the gradual increase in the digitalization level of enterprises, customer demands are increasing day by day. Finance, market supervision, taxation, and inspections from higher-level units are becoming increasingly strict. In addition, facing the increasing uncertainty of the market economy environment, how to handle the compliance of enterprise management has become a "dead end" that cannot be ignored. This article clarifies the definition and historical evolution of the concept and functional scope of internal audit through the study of internal audit theory and domestic and foreign literature. Based on a specific case of Z company's internal audit work and the industry characteristics of Z company's information security enterprise, targeted problems in Z company's internal audit work are proposed, revealing the current problems of inadequate internal audit work mechanism, lack of risk assessment, insufficient audit information system and technical support, and insufficient application of audit results in Z company. Corresponding improvement suggestions are proposed, and the main directions for improvement are to further improve the internal audit work mechanism and give full play to the role of the internal audit department as a "nerve center" think tank; Deepen the risk assessment work and leverage the role of internal audit in risk prevention and compliance promotion; Strengthen the application of audit information systems and technologies, reduce unnecessary manual data queries and verifications, and avoid operational risks; Strengthen the application and feedback of audit results, establish and improve regular communication and feedback mechanisms with management and relevant functional departments, clarify the responsible parties for audit rectification performance, and provide clearer and more accurate decision-making support for the company's management.
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