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论文编号：	8929
作者编号：	2120142798
上传时间：	2016/12/11 14:51:53
中文题目：	T电梯公司内部审计改进研究
英文题目：	Research on New Equipment Sales Contract Review of T Elevator Company
指导老师：	薛红志
中文关键字：	内部审计；审计定位；审计人员；审计制度
英文关键字：	Internal Audit; Audit orientate; Auditor; Audit system
中文摘要：	摘 要 由于近年来，我国电梯制造企业得到快速发展，各大知名的电梯品牌将中国市场作为全球战略主要组成部分，加上房地产经济复苏，电梯产量增长过快，导致国内的电梯市场竞争日趋激烈。为了保有并持续增长市场份额，各大电梯厂商开始从内部管理进行改革和优化，通过不断完善内控流程，提高效率，降低成本，降低内外部风险。尤其是2014年，国家颁发了新的《中华人民共和国特种设备安全法》，对电梯厂商的要求更加明确、细化。 T电梯公司身为电梯业的知名品牌，遵循美国的萨班斯法案规定，建立了适合电梯行业的内控管理体系。T电梯公司于2014年设立了中国区内部审计部门，并迅速开展了内控管理的监督和评价工作。但由于内部审计部门组建速度过快，内审制度不完善、审计人员自身能力的原因等多方面，造成内部审计的推动作用未达到预期的效果，与被审计单位的矛盾逐渐显现。 本篇文章主要结合T电梯公司的特点，采取理论联系实际的案例研究方法，系统介绍了T电梯公司内部审计的管控体系的建立和实际情况。针对内部审计现阶段存在的问题，本文提出了变更组织架构、内部审计的重新定位，审计流程改进等方法，并利用组织、人员和制度确保改进的有效实施和完成，最后形成一套新的内部审计管理优化系统。该改进措施将提高内部审计水平，更有效的提升企业内部管控能力，把控风险，提高企业竞争力，推动企业的有效持续发展。
英文摘要：	Abstract In recent years, China's elevator manufacturing enterprises have developed rapidly, For China market, the famous brand elevator layout the main part of the global strategy. With the real estate economic recovery, elevator productions have been grew too fast. It made the increasingly fierce competition in the domestic market of elevator. In order to maintain and continue to grow the market share, the major elevator manufacturers began to reform and optimize the internal management. Then continuous improvement of internal control processes, efficiency and reduce costs, it would depress the internal and external risks. Especially in 2014, the state issued a new "People's Republic of China special equipment safety law". The requirements for the elevator manufacturers become more meticulous and clearly. T elevator company as a well-known brand in the elevator industry, according to the provisions of the Sarbanes act of the United States, the establishment of an internal control management system for the elevator industry. T elevator company set up China's internal audit department in 2014, and quickly carried out the supervision and evaluation of internal control management. As the internal audit department building too fast, the internal audit system’s imperfections, the audit staff's inability etc., this does not achieve the desired effect and contradiction between audit units gradually. This article mainly combined with the characteristics of T elevator company, to take the theory with the actual case study method, the system introduced the internal audit management, control system and the actual situation for T elevator company. In view of the problems existing in the internal audit problems, this articleputs forward the change organizational structure, new orientation, audit process improvement methods. Using of organization, personnel and system to ensure the effective implementation and improvement, and will finally form a new internal audit management system. The improvement measures will improve the level of internal audit, more effective to enhance the internal management and control capabilities, to control the risk, improve the competitiveness of enterprises, and promote the sustainable development of the enterprise.
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