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论文编号：	5786
作者编号：	2220110321
上传时间：	2013/12/4 16:37:14
中文题目：	烟草商业企业内部审计质量控制研究——以M烟草公司为例
英文题目：	Study on audit quality control within the tobacco commercial enterprises - a case analysis of M Tobacco Company
指导老师：	张继勋
中文关键字：	烟草商业,审计质量,控制
英文关键字：	tobacco commerce,audit quality,control
中文摘要：	在当前国内外控烟运动不断加剧的严峻形势下，烟草行业致力于加强行业自律和强化内部监管以实现规范增效，内部审计部门作为企业自我监督、自我约束机制的重要地位逐渐凸显。然而，随着世界范围内一系列财务丑闻的曝光，审计质量问题不断受到公众的质疑。如何提高内部审计质量成为当下内部审计工作重要目标，内部审计质量状况将直接影响烟草行业持续健康发展。当前烟草行业内部审计质量存在较大的风险，一些重要审计质量控制环节缺乏控制措施，审计业务开展随意，业务标准不统一，审计技术方法落后、人员知识结构难以应对不断扩展的审计业务，缺乏对内部审计质量的监督评价，一系列问题导致内部审计结论不够全面、客观、公正，内部审计质量存在较大风险。本文从内部审计质量的含义出发，探讨影响内部审计质量的关键因素， 提出内部审计质量控制是一个系统的质量管理工程，是全面、全员、全过程质量控制的过程，必须对影响审计质量的各个要素进行全面的规划和安排。内部审计质量控制是内部审计机构为使内部审计管理质量和内部审计项目质量达到内部审计准则的要求而采取的一系列保障措施，主要有组织机构保障、人力资源保障、制度保障、技术保障和质量监督评价等系统管理，缺一不可。内部审计质量控制的主体是内部审计组织和人员，客体是审计质量控制的对象，包含审计项目开展全过程，即从审计计划到审计实施，再到最终审计评价，签发审计报告的全部工作，也包括内部审计的各项管理工作，如审计工作资料的归档，审计人员聘用、培训、晋升管理等。内部审计质量控制的依据是审计管理和项目质量标准，是由内部审计控制组织根据自身情况建立起来的标准。论文采用案例分析的方法，研究M烟草内部审计质量控制状况，以M烟草开展的经济责任审计过程和审计效果为例，剖析M烟草在审计管理质量、审计项目质量方面存在的问题，针对M烟草公司内部审计存在的问题和原因，提出了提高内部审计的独立性及内部审计人员素质、强化审计过程的质量控制、加快内部审计的信息化、强化内部审计质量考评机制等提高审计质量的对策。
英文摘要：	Under the severe situation of increasingly dramatic tobacco control movement at home and abroad, the tobacco industry has been devoting itself to reinforce the industrial self-discipline and intensify internal supervision to become more standardized and efficient. The important position of internal audit department in the self-supervision and self-discipline mechanism is gradually becoming highlighted. However, as a series of accounting scandals being exposed worldwide, the quality of audit has received continuous doubts from the public. How to improve the quality of internal audit becomes an important goal of current internal audit work, and the quality of internal audit will directly influence the sustainable and sound development of the tobacco industry. At present, huge risks exist in the quality of internal audit in the tobacco industry. Some important quality control links are not matched with regulatory measures, audit service is carried out randomly, the service standard is inconsistent, the techniques and methods of audit are laggard, personnel’s knowledge structure can hardly cope with the continuously expanding audit service, the quality of internal audit is left without being supervised or evaluated, and a series of questions lead to the conclusions of internal audit which are not comprehensive, objective or impartial enough. Thus, the quality of internal audit shows huge risks. Starting from the definition of the quality of internal audit, this dissertation probes into key factors influencing the quality of internal audit and suggests that quality control of internal audit is a systematic quality control project and a comprehensive and overall process of quality control which includes the entire personnel, and that each factor influencing the quality of audit must be comprehensively planned and arranged. Quality control of internal audit constitutes a series of supporting measures internal audit authorities take to make the quality of internal audit management and internal audit projects above the criterion of internal audit. And it mainly includes systematic management, such as organizational guarantee, human resource guarantee, institutional guarantee, technical guarantee and quality supervision and evaluation, all of which are indispensable. The subject of the quality control of internal audit is internal audit organization and personnel, and the object is the target of quality control, which includes the overall process in which audit projects are launched, namely, the planning to implementation, and to the final audit evaluation, and the signing and issuing of audit reports, as well as management of internal audit in all aspects, such as filing of audit materials, recruitment, training and promotion management of audit personnel. The basis of the quality control of internal audit is audit management and the standard of project quality, which is established by internal audit control organization based on its own conditions. By virtue of case analysis, this dissertation studies the quality control of internal audit in M Tobacco and takes M Tobacco’s economic accountability audit and the effect of audit as an example to analyze questions underlying in the quality of audit management and audit projects. On the basis of the questions found in M Tobacco’s internal audit and the causes, this dissertation puts forward certain countermeasures aiming at improving the quality of audit, such as improving internal audit’s independence and internal audit personnel’s qualities, reinforcing quality control in the process of auditing, driving internal audit to become more information-oriented and reinforcing the evaluation system of internal audit quality.
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