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论文编号：	9193
作者编号：	2120142642
上传时间：	2017/6/9 1:17:31
中文题目：	T集团增值型内部审计研究
英文题目：	Research On Value-added Internal Audit In T-Group
指导老师：	王曼舒
中文关键字：	公司治理；内部控制；风险管理；增值型内部审计
英文关键字：	Value-added internal audit;Internal Control;Corporate Governance;Risk management
中文摘要：	近年来，国有企业通过机构重组、审理督导、项目评比、流程规范等措施，内部审计工作取得了长足的发展，体制机制逐步得到完善，审计项目质量不断提高，审计人员专业技能进步较快。但与国家审计和社会审计相比，与企业发展的实际需要相比，内部审计在组织机构、审计查证、流程规范、人员配备、有效整改等方面还存在诸多不足，审计行为总体还不够职业化。内部审计的独立性、客观性、服务性方面还有差距，一些问题如机构人员独立、流程优化高效等短期内难以解决，导致其无法为企业的价值增值作出贡献，急需转变思路、改进方法对以上问题加以解决。本文通过对内部审计相关理论的研究，结合案例企业T集团内部审计工作开展的现状、背景、做法和实施效果进行研究，深入分析其存在的问题和产生问题的原因，在一系列原则与设置思路的指导下提出改进T集团内部审计工作的对策建议，以及创新性地采用增值型内部审计的具体方法，最后结合T集团增值型内部审计的实践应用情况，即T集团审计中心对其子公司M公司实施的内部审计项目，验证了增值型内部审计的实际应用情况，并有针对性地提出了一些改进措施，为T集团审计中心切实发挥内部审计的监督作用提供了一定的理论基础，同时也为其他同类型企业内部审计的构建和实施提供了一定借鉴。通过研究，本文得出结论：增值型内部审计在促进我国国有企业深化改革给和可持续发展过程中有着十分重要的作用，是企业增加组织价值、改进组织经营管理和评价控制体系的重要手段。内部审计工作应当围绕企业的发展战略目标，通过参与公司治理、改进企业内部控制、完善企业风险管理、加强保证性功能来为企业直接或间接创造价值。希望本文的研究可以为同类型国有企业采用增值型内部审计提供一定的参考，从而使越来越多的国有企业可以有效利用增值型内部审计达到企业价值增值的目标。
英文摘要：	In recent years, the state-owned enterprises have made great progress in the work of internal audit through the restructuring of the organization, the trial supervision, project evaluation, process specification and other measures.The system has been improved gradually.The quality of audit projects has been improved, and the professional skills of auditors have been improved rapidly.But compared with the national audit,social audit, and the actual needs of enterprise development, there are still many shortcomings in the internal audit organization, audit verification, process specification, staffing, effective rectification.Audit behavior of occupation is not enough overall.The independence of internal audit, objectivity, service and difference, some problems such as organization independence, process optimization, etc.is difficult to change in the short term.And it leads to the lack of ability to create value for internal audit work.It is urgent to construct a new industry value added internal audit mode to solve the above problem. In this thesis, through the research on the theory of internal audit, combined with the case of enterprise T group,the author has made in-depth analysis of the existing problems and the causes of the problems in a series of principles.This paper has set ideas under the guidance of T group puts forward countermeasures and suggestions to improve the internal audit work and the concrete method of constructing model of internal audit value-added T group.According to practical application mode of internal audit value-added T group, this paper has put forward some improvement measures and theoretical basis for the supervision of T group.It has also provided a reference of internal auditing mode of construction and implementation for the same type of enterprises. Through the research, this thesis draws a conclusion: the value-added internal audit in the promotion of China's state-owned enterprises to deepen reform and plays an important role in the process of sustainable development, is an important means for enterprises to add value and improve the organization management and evaluation of control system. The internal audit should focus on the development of the strategic objectives of the enterprise, through participation in corporate governance, improve internal control, improve enterprise risk management, strengthen the guarantee services to achieve enterprise value added. We hope this study can offer a certain reference for the value-added internal audit of state-owned enterprises carried out smoothly, and stimulate more businesses and individuals internal audit issues of value-added, so that value-added internal audit has been more widely used in state-owned enterprises of China.
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