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论文编号：	8947
作者编号：	2220140355
上传时间：	2016/12/12 11:11:30
中文题目：	FG烟草物流有限公司增值型内部审计研究
英文题目：	Study on Value-added Internal Audit of FG Tobacco Logistics Co., Ltd
指导老师：	张晓农
中文关键字：	内部审计;物流业务;增值型内部审计
英文关键字：	Internal Audit;Logistics Business;Value-added Internal Audit
中文摘要：	本文以国内外最新增值型内部审计理论为引导，采用理论分析与案例分析研究相结合的方法，研究了开展增值型内部审计的现实意义和重要作用。论文对增值型内部审计的含义和特征进行了界定，分析增值型内部审计与传统内部审计的区别，阐述了增值型内部审计的研究方法和内容等，全面系统的对增值型内部审计的相关理论进行了梳理，为后续理论与实践案例的结合做好基础工作。并通过对FG烟草物流有限公司内部审计开展情况进行了前期调查，对FG烟草物流有限公司2015年度开展的传统的内部审计过程、内容、结果与应用进行了详尽的分析，从中找出该公司的内部审计在内部审计机构设置，开展内部审计形式，内部审计活动范围，内部审计从业人员素养，以及审计成果利用效果等方面存在的问题、不足，并针对开展增值型内部审计提出了改进措施。本文从介绍增值型内部审计基本理论入手，简述了增值型内部审计相关的概念、作用、优点等内容。同时，结合FG烟草物流有限公司内部审计案例对增值型内部审计进行了进一步的研究。由于仅限于FG烟草物流有限公司的审计问题，一方面具有一定的特殊性，另一方面又具有一定的局限性，其相应的借鉴价值受到限制，一些方法和结论也需要进一步跟进检验。另外，文中虽然尽可能多的表述增值型内部审计在烟草物流行业的重要性和发挥的作用，但有些内容仍显薄弱。
英文摘要：	Based on the latest value-added internal audit theory at home and abroad, this paper studies the practical significance and important role of carrying out value-added internal audit by combining theoretical analysis with case study. This paper defines the meaning and characteristics of value-added internal audit, analyzes the difference between value-added internal audit and traditional internal audit, expounds the research methods and contents of value-added internal audit, comprehensively and systematically analyzes the related theories of value- And the basic work for the combination of follow-up theory and practice case is done. And carried out a preliminary investigation on the internal audit of FG Tobacco Logistics Co., Ltd., and carried out a detailed analysis on the traditional internal audit process, content, results and application carried out by FG Tobacco Logistics Co., Ltd. in 2015, and found out the company's The problems of internal audit in setting up internal audit institutions, carrying out the form of internal audit, the scope of internal audit activities, the quality of internal auditors and the effect of the use of audit results, and put forward the improvement measures for carrying out value-added internal auditing. This paper introduces the basic theory of value-added internal audit and briefly introduces the concept, function and advantages of value-added internal audit. At the same time, combined with FG Tobacco Logistics Co., Ltd. internal audit case of value-added internal audit conducted a further study. Because it is limited to FG tobacco logistics limited company's auditing problem, on the one hand has certain particularity, on the other hand also has the certain limitation, its corresponding reference value is limited, some methods and the conclusion also need further follow-up inspection. In addition, although the text as much as possible the expression of value-added internal audit in the tobacco logistics industry, the importance and role, but some content is still weak.
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