xx矿业集团内部审计基础业务流程制度设计毕业论文.doc
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xx矿业集团内部审计基础业务流程制度设计毕业论文,摘要回顾历史，自建立审计机构始，经过多年的努力，我国初步形成了包括国家审计、内部审计和社会审计在内的审计组织体系。国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。但是，随着我国改革的不断深化，市场经济环境的日趋复杂化，现有的内部...
内容介绍
此文档由会员 白痴学东西 发布
摘要
回顾历史，自建立审计机构始，经过多年的努力，我国初步形成了包括国家审计、内部审计和社会审计在内的审计组织体系。国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。但是，随着我国改革的不断深化，市场经济环境的日趋复杂化，现有的内部审计组织体系暴露出许多缺陷和不足，不仅使内部审计工作未能发挥其应有的作用，而且阻碍了经济的发展和改革的深入。所以，建立科学有效的内部审计体系，完善内审制度已成当务之急。
本文以应用设计为主，运用了审计学、会计学等现代理论，在分析当前我国企业内部审计的现状，以及企业集团内部审计机构组织模式的基础上，提出了适合xx矿业集团的最佳内部审计组织模式。针对当前该集团内部审计工作存在的问题，分别对其机构设置、工作目标、工作方法、人员编制四大基础工作提出了一系列的改善方法和改善措施，总结出一个较符合xx矿业集团现状与长远发展的内部审计管理体系。根据xx矿业集团的实际情况为其制定了一套系统的内部审计工作制度，为内部审计体系的建立和运作奠定了制度基础。
关键词 内部审计 审计目标 内部审计制度
Abstract
Looking back at history, since before the establishment of audit institutions, after years of effort, begun to take shape in China, including the national audit, internal audit and social audit of the audit, including organizational system. National audit bodies, internal audit department, civil division audit organizations to collaborate with each other, each with its own focus, and constantly adapt to various forms of ownership in our country by the new audit requirements, give full play to promote the role and constraints. However, with the constant deepening of China's reform and market economy of the growing complexity of the environment, the existing organizational system of internal audit revealed numerous shortcomings and deficiencies, not only the work of internal audit can not bring the desired effect, but also hindered the economic the development and deepening of the reform. Therefore, the establishment of a scientific and effective internal audit system and improve the internal audit system has become imperative.
This paper-based application design, use of auditing, accounting and other modern theories, China's enterprises in the analysis of the current status of internal audit, internal audit and enterprise groups organizations based on the model proposed for the best Jixi Mining Group internal the audit model. In view of the current work of the Group's internal audit problems, respectively, of their institutions, clear objectives, working methods, staffing based on the work of the four made a series of improvement measures and improvement measures, summed up a more in line with the status quo with the Jixi Mining Group long-term development of the internal audit management system. Jixi Mining Group in accordance with the actual situation of the system has developed a set of its internal audit system, internal audit system for the establishment and operation of the system has laid a foundation.
Key words Internal audit Internal audit system Audit objectives
目录
摘要……………………………………………………………………………….Ⅰ
Abstract……………………………………………………………………….....Ⅱ
第1章 企业概况………………………………...….………………………….1
1.1xx矿业集团概况………………………………….…………………. ..1
1.2xx矿业集团内部审计机构………………..….……..………………....2
第2章 xx矿业集团内部审计目标的确定…….…………………….……...3
2.1审计工作准备…………………..…………………………………..…….3
2.2企业目标的实现………………………..…………………………...…....3
2.3企业管理层的影响………………………..…………........……...………3
2.4.审计风险的规避与防范措施………….………....................................…3
2.4.1提高审计人员素质，强化审计人员的法律风险意识，做到知法守法，依法办事…………………………………………………………………………...4
2.4.2规范审计工作程序，强化审计质量控制制度，保证审计质量……..4
2.4.3搞好审计风险预测，增强自我保护意识………………………….….5
2.4.4完善审计承诺制度，界定会计责任，化解审计风险………….….…5
2.4.5建立风险责任制度与内部激励约束机制………………………..……6
2.4.6认真听取被审单位意见，是成功防范审计风险的保证………..……6
2.4.7建立风险防范基金及向保险公司责任保险…………………………..6
第3章 xx矿业集团内部审计基础制度设计…………....……….…………7
3.1内部审计组织机构设计…………..………………………………...……7
3.2内部审计岗位责任与职权设计………………..…………………...……7
3.2.1审计人员岗位责任设计………………….……….………...……...…..7
3.2.2内审人员职业素质设计………………….………..….……..........…....9
3.3审计工作的基本程序设计………………….……………..……....……10
第4章 xx矿业集团内部审计业务流程制度设计…………….….…………11
4.1审前准备控制设计………………………..…………..……...…………11
4.1.1审计方案.............................................................................
回顾历史，自建立审计机构始，经过多年的努力，我国初步形成了包括国家审计、内部审计和社会审计在内的审计组织体系。国家审计机关，内部审计部门，民间审计组织分工协作、相互配合、各有侧重，不断适应我国各种所有制经济审计所提出的新要求，全面发挥促进和制约作用。但是，随着我国改革的不断深化，市场经济环境的日趋复杂化，现有的内部审计组织体系暴露出许多缺陷和不足，不仅使内部审计工作未能发挥其应有的作用，而且阻碍了经济的发展和改革的深入。所以，建立科学有效的内部审计体系，完善内审制度已成当务之急。
本文以应用设计为主，运用了审计学、会计学等现代理论，在分析当前我国企业内部审计的现状，以及企业集团内部审计机构组织模式的基础上，提出了适合xx矿业集团的最佳内部审计组织模式。针对当前该集团内部审计工作存在的问题，分别对其机构设置、工作目标、工作方法、人员编制四大基础工作提出了一系列的改善方法和改善措施，总结出一个较符合xx矿业集团现状与长远发展的内部审计管理体系。根据xx矿业集团的实际情况为其制定了一套系统的内部审计工作制度，为内部审计体系的建立和运作奠定了制度基础。
关键词 内部审计 审计目标 内部审计制度
Abstract
Looking back at history, since before the establishment of audit institutions, after years of effort, begun to take shape in China, including the national audit, internal audit and social audit of the audit, including organizational system. National audit bodies, internal audit department, civil division audit organizations to collaborate with each other, each with its own focus, and constantly adapt to various forms of ownership in our country by the new audit requirements, give full play to promote the role and constraints. However, with the constant deepening of China's reform and market economy of the growing complexity of the environment, the existing organizational system of internal audit revealed numerous shortcomings and deficiencies, not only the work of internal audit can not bring the desired effect, but also hindered the economic the development and deepening of the reform. Therefore, the establishment of a scientific and effective internal audit system and improve the internal audit system has become imperative.
This paper-based application design, use of auditing, accounting and other modern theories, China's enterprises in the analysis of the current status of internal audit, internal audit and enterprise groups organizations based on the model proposed for the best Jixi Mining Group internal the audit model. In view of the current work of the Group's internal audit problems, respectively, of their institutions, clear objectives, working methods, staffing based on the work of the four made a series of improvement measures and improvement measures, summed up a more in line with the status quo with the Jixi Mining Group long-term development of the internal audit management system. Jixi Mining Group in accordance with the actual situation of the system has developed a set of its internal audit system, internal audit system for the establishment and operation of the system has laid a foundation.
Key words Internal audit Internal audit system Audit objectives
目录
摘要……………………………………………………………………………….Ⅰ
Abstract……………………………………………………………………….....Ⅱ
第1章 企业概况………………………………...….………………………….1
1.1xx矿业集团概况………………………………….…………………. ..1
1.2xx矿业集团内部审计机构………………..….……..………………....2
第2章 xx矿业集团内部审计目标的确定…….…………………….……...3
2.1审计工作准备…………………..…………………………………..…….3
2.2企业目标的实现………………………..…………………………...…....3
2.3企业管理层的影响………………………..…………........……...………3
2.4.审计风险的规避与防范措施………….………....................................…3
2.4.1提高审计人员素质，强化审计人员的法律风险意识，做到知法守法，依法办事…………………………………………………………………………...4
2.4.2规范审计工作程序，强化审计质量控制制度，保证审计质量……..4
2.4.3搞好审计风险预测，增强自我保护意识………………………….….5
2.4.4完善审计承诺制度，界定会计责任，化解审计风险………….….…5
2.4.5建立风险责任制度与内部激励约束机制………………………..……6
2.4.6认真听取被审单位意见，是成功防范审计风险的保证………..……6
2.4.7建立风险防范基金及向保险公司责任保险…………………………..6
第3章 xx矿业集团内部审计基础制度设计…………....……….…………7
3.1内部审计组织机构设计…………..………………………………...……7
3.2内部审计岗位责任与职权设计………………..…………………...……7
3.2.1审计人员岗位责任设计………………….……….………...……...…..7
3.2.2内审人员职业素质设计………………….………..….……..........…....9
3.3审计工作的基本程序设计………………….……………..……....……10
第4章 xx矿业集团内部审计业务流程制度设计…………….….…………11
4.1审前准备控制设计………………………..…………..……...…………11
4.1.1审计方案.............................................................................
