xx矿业集团的最佳内部审计组织模式设计毕业论文.doc
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xx矿业集团的最佳内部审计组织模式设计毕业论文,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
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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。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 内部控制
Abstract
The review history, from the establishment auditing office beginning, passed through many year endeavors, our country has formed initially including the state audit, the management audit and the social audit Audit organization system. The National audit body, the management audit department, the private audit organization cooperation based on division of labor, coordinates, to have the stress respectively mutually, adapts the new request which unceasingly our country each kind of system of ownership economy audit proposed, the comprehensive display promotes and restricts the function. But, reforms along with our country the unceasing deepening, the market economy environment complicates day by day, the existing management audit organization system exposes many flaws and the insufficiency, not only enables the management audit work to play its proper role, and has hindered the economical development and reform thorough. Therefore, establishes the science effective management audit system, in the consummation examines the system to become the urgent matter.
This article applies the design primarily, utilized examined modern theories and so on economics, accounting, in the analysis current Our country Enterprise management audit's present situation, as well as in the enterprise group management audit organization pattern's foundation, proposed suited the Jixi mining industry group the best management audit organization pattern. Has formulated a set of system's management audit work routine according to the Jixi mining industry group's actual situation for it, has laid the system foundation for the management audit system's establishment and the operation.
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 4
2.4.1提高审计人员素质 4
2.4.2规范审计工作程序 5
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 5
2.4.5建立风险责任制度与内部激励约束机制 5
2.4.6认真听取被审单位意见 5
2.4.7建立风险防范基金及向保险公司责任保险 5
第3章xx矿业集团内部审计基础制度设计 5
3.1内部审计组织机构设计 5
3.2内部审计岗位责任与职权设计 5
3.2.1审计人员岗位责任设计 5
3.2.2内审人员职业素质设计 5
3.3审计工作的基本程序设计 5
第4章 xx矿业集团内部审计业务流程制度设计 5
4.1审前准备控制设计 5
4.1.1审计方案 5
4.1.2编制审计方案 5
4.2审计的实施阶段控制设计 5
4.2.1控制测试 5
4.2.2实质性程序 5
4.3审计报告设计 5
4.4后续审计控制设计 5
结束语 5
致谢 5
参考文献 5
附录1 5
附录2 5
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。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 内部控制
Abstract
The review history, from the establishment auditing office beginning, passed through many year endeavors, our country has formed initially including the state audit, the management audit and the social audit Audit organization system. The National audit body, the management audit department, the private audit organization cooperation based on division of labor, coordinates, to have the stress respectively mutually, adapts the new request which unceasingly our country each kind of system of ownership economy audit proposed, the comprehensive display promotes and restricts the function. But, reforms along with our country the unceasing deepening, the market economy environment complicates day by day, the existing management audit organization system exposes many flaws and the insufficiency, not only enables the management audit work to play its proper role, and has hindered the economical development and reform thorough. Therefore, establishes the science effective management audit system, in the consummation examines the system to become the urgent matter.
This article applies the design primarily, utilized examined modern theories and so on economics, accounting, in the analysis current Our country Enterprise management audit's present situation, as well as in the enterprise group management audit organization pattern's foundation, proposed suited the Jixi mining industry group the best management audit organization pattern. Has formulated a set of system's management audit work routine according to the Jixi mining industry group's actual situation for it, has laid the system foundation for the management audit system's establishment and the operation.
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 4
2.4.1提高审计人员素质 4
2.4.2规范审计工作程序 5
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 5
2.4.5建立风险责任制度与内部激励约束机制 5
2.4.6认真听取被审单位意见 5
2.4.7建立风险防范基金及向保险公司责任保险 5
第3章xx矿业集团内部审计基础制度设计 5
3.1内部审计组织机构设计 5
3.2内部审计岗位责任与职权设计 5
3.2.1审计人员岗位责任设计 5
3.2.2内审人员职业素质设计 5
3.3审计工作的基本程序设计 5
第4章 xx矿业集团内部审计业务流程制度设计 5
4.1审前准备控制设计 5
4.1.1审计方案 5
4.1.2编制审计方案 5
4.2审计的实施阶段控制设计 5
4.2.1控制测试 5
4.2.2实质性程序 5
4.3审计报告设计 5
4.4后续审计控制设计 5
结束语 5
致谢 5
参考文献 5
附录1 5
附录2 5