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1、個人收集整理勿做商業(yè)用途中北大學畢業(yè)論文完善與發(fā)展我國企業(yè)內(nèi)部審計地思考學生姓名:張文婷學號:聯(lián)系電話:13653410172身份證號:140110198611161029學院:中北大學函授站點:專業(yè):財務(wù)管理指導(dǎo)老師:2011年6月摘要內(nèi)部審計是單位內(nèi)部一種獨立客觀地監(jiān)督和評價活動.它通過審查與評價本單位及所屬單位財政收支、財務(wù)收支、經(jīng)濟活動地真實性、合法性及有效性,來促進單位加強經(jīng)濟治理,實現(xiàn)經(jīng)濟目標.目前,我國大部分國有企業(yè)、上市公司及部分集體企業(yè)和民營組織都設(shè)置了內(nèi)部審計機構(gòu),但內(nèi)部審計現(xiàn)狀不佳,
2、尚存在一些突出問題,仍不能充分發(fā)揮其作用,因而需要進一步完善與發(fā)展.它對于改進企業(yè)經(jīng)營,提高治理水平,強化內(nèi)部控制,實現(xiàn)價值增值等都具有極其重要地意義.資料個人收集整理,勿做商業(yè)用途-13-/14個人收集整理勿做商業(yè)用途關(guān)鍵詞內(nèi)部審計??;現(xiàn)狀;問題;?措施?;發(fā)展目錄摘要···································································1資料個人收集整理,勿做商業(yè)用途1、內(nèi)部審計地定義··························
3、···························4資料個人收集整理,勿做商業(yè)用途2、我國企業(yè)內(nèi)部審計現(xiàn)狀及存在地突出問題································4資料個人收集整理,勿做商業(yè)用途2.1內(nèi)部審計性質(zhì)地認定較為模糊······································4資料個人收集整理,勿做商業(yè)用途2.2內(nèi)部審計地工作范圍過于狹窄·······································4資料個人收集整理,勿做商業(yè)用途2.3
4、內(nèi)部審計地客觀性與獨立性不強·····································4資料個人收集整理,勿做商業(yè)用途2.4內(nèi)部審計需更多地理解與支持·······································5資料個人收集整理,勿做商業(yè)用途-13-/14個人收集整理勿做商業(yè)用途2.5內(nèi)部審計人員水平有待提高·········································5資料個人收集整理,勿做商業(yè)用途3、內(nèi)部審計地發(fā)展趨勢···············
5、···································5資料個人收集整理,勿做商業(yè)用途3.1內(nèi)部審計地主要職能從查錯防弊向為內(nèi)部管理服務(wù)方面轉(zhuǎn)變·············53.2內(nèi)部審計機構(gòu)地設(shè)置和定位應(yīng)從平行于各職能部門地單一機構(gòu)向更高層次、更完善地結(jié)構(gòu)轉(zhuǎn)變··························································6資料個人收集整理,勿做商業(yè)用途3.3內(nèi)審隊伍地構(gòu)成應(yīng)從單純地財務(wù)人員向具有綜合知識和能力地多元化高素質(zhì)人才地組織結(jié)構(gòu)
6、發(fā)展·····················································6資料個人收集整理,勿做商業(yè)用途3.4內(nèi)部審計地實施方式應(yīng)從單一靠內(nèi)審機構(gòu)人員地力量向與外審相結(jié)合地方向發(fā)展······································································6資料個人收集整理,勿做商業(yè)用途3.5內(nèi)審從事后審計逐步向事前及事中審計轉(zhuǎn)變···························7-13-/14個人收
7、集整理勿做商業(yè)用途3.6內(nèi)審工作應(yīng)由分散管理向行業(yè)管理轉(zhuǎn)變······························7資料個人收集整理,勿做商業(yè)用途4、完善與發(fā)展我國企業(yè)內(nèi)部審計地主要措施································7資料個人收集整理,勿做商業(yè)用途4.1建立健全內(nèi)部審計制度·············································7資料個人收集整理,勿做商業(yè)用途4.2保證內(nèi)部審計地獨···························
8、·····················7資料個人收集整理,勿做商業(yè)用途4.3提高內(nèi)部審計人員素質(zhì),做好繼續(xù)教育······························8資料個人收集整理,勿做商業(yè)用途4.4擴大內(nèi)部審計地職能··············································8資料個人收集整理,勿做商業(yè)用途4.5改進內(nèi)部審計地方式和方法·······················