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论文编号：	9879
作者编号：	2220140384
上传时间：	2017/12/25 8:59:00
中文题目：	A烟草商业企业内部审计质量控制研究
英文题目：	Research on internal audit quality control of A tobacco commercial enterprise
指导老师：	刘志远
中文关键字：	内部审计；质量控制 ；烟草商业企业
英文关键字：	internal audit; quality control; the tobacco business enterprises
中文摘要：	在企业管理中，内部审计及其机构在其中发挥了至关重要的作用，高效的企业内部审计质量控制机制，对提升内部审计的工作效率、优化企业的经营管理、提高企业的经济效益，具有极为重大的意义。近些年来，伴随着一些企业恶性会计造假案件的出现，以及企业由于会计造假而倒闭的事件，使得内部审计工作越来越引起企业与社会的注意，必然的，将日益愈加关注与重视内部审计质量。针对审计工作而言，其质量优劣不但直接关系到企业的健康持续发展，同时提高企业内部审计质量，满足内审机构的个性化需求，还是国家与社会寄予企业的厚望，因此进一步加强企业内部审计质量控制是极为有必要的。 烟草行业是中央直属企业，作为特殊的垄断行业，其经营方式和管理方法都与一般企业存在很多不同之处。曾经，烟草行业的内部审计部门也像很多国有企业一样，是在政府的要求下成立的，而非企业自身的需求，因此，在建立之初，也曾有过一段形式上存在、而实质上无法发挥其真正作用的经历。近些年，国家烟草总公司一直致力于改变烟草行业内部审计工作的现状，例如改变内部审计组织结构、加入信息化手段等，但效果有限，尤其是在内部审计质量控制方面还存在了较大的疏漏，质量控制系统还比较薄弱。本文从加强内部审计质量控制的重要意义进行阐述，以A烟草商业企业为例，从内部设计审计工作的现状、内部审计质量控制的必要性入手，对A烟草商业企业内部审计工作项目质量控制和内部审计工作整体质量控制存在的不足之处加以全面的探索，深层次地分析各层面的联系，提出相应的策略措施，从而有效控制与管理烟草行业企业内部的审计质量，健全其控制体系，以最大限度的提高企业内部审计工作的效率和效果，挖掘内部审计工作的潜力，真正发挥出内部审计应有的作用，为A烟草商业企业健康、可持续的发展保驾护航。
英文摘要：	In business management, internal audit and its agencies played a crucial role. Efficient internal audit quality control mechanisms have a great significance to enhance the efficiency of internal audit work, optimize enterprise management, and improve the economic efficiency of enterprises. In recent years, with the emergency of vicious accounting fraud cases by some companies and their collapse due to the accounting fraud, the internal audit work has attracted increasing attention of the business and society, definitly leading to more and more concerns about the quality of the internal audit. Audit quality is the lifeline of the audit work, and improving the quality of internal audit is not only the inherent requirement of the internal audit organization of their own development, but also the expectation of the departments and units as well as the whole society. Therefore, it is extremely necessary to further strengthen internal audit quality control. As one of the central state-owned enterprisesand monopoly enterprise, the tobacco industry is different from general business in its operation mode and management methods. Once at the beginning of the establishment, the tobacco industry's internal audit department existed in name only and was incapable of playing its true role, just like many other state-owned enterprises, who were set up under the request of the government rather than their own needs. In recent years, the National Tobacco Corporation has been committed to changing the status of internal audit work of the tobacco industry by reorganizing the organizational structure of the internal audit and introducing new information technologies. Unfortunately, the effect is limited, and there still are great oversights in the internal audit quality control and weaknesses in the quality control system. In this dissertation, the importance of strengthening internal control audit quality was firstly elaborated. Secondly, by starting from the discussion of the necessity of current situation of internal design work and internal audit quality control, A tobacco business enterprise was used as a example to comprehensively discuss the existing issues of the internal audit of the tobacco business in internal audit workproject quality control and internal audit work overall quality control. Thirdly, the internal relation among these issues were analyzed to identify factors that affect the internal audit quality control. Subsequently, proper strategies were proposed to improve the internal audit quality control system, and maximize the efficiency and effectiveness of internal audit work. Finally, internal audit was hoped to tap its potential and play its proper role to protect the healthy and sustainable development of tobacco commercial enterprises.
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