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1、中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文中北大學(xué)畢業(yè)論文完善與發(fā)展我國企業(yè)內(nèi)部審計(jì)的思考學(xué)生姓名：張文婷學(xué)號(hào)：聯(lián)系電話：13653410172身份證號(hào)：140110198611161029學(xué)院：中北大學(xué)函授站點(diǎn)：專業(yè)：財(cái)務(wù)管理指導(dǎo)老師：2011年6月-14-中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文摘要內(nèi)部審計(jì)是單位內(nèi)部一種獨(dú)立客觀的監(jiān)督和評(píng)價(jià)活動(dòng)。它通過審查與評(píng)價(jià)本單位及所屬單位財(cái)政收支、財(cái)務(wù)收支、經(jīng)濟(jì)活動(dòng)的真實(shí)性、合法性及有效性，來促進(jìn)單位加強(qiáng)經(jīng)濟(jì)治理，實(shí)現(xiàn)經(jīng)濟(jì)目標(biāo)。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(yíng)組織都設(shè)置了內(nèi)部審
2、計(jì)機(jī)構(gòu)，但內(nèi)部審計(jì)現(xiàn)狀不佳，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(jìn)一步完善與發(fā)展。它對(duì)于改進(jìn)企業(yè)經(jīng)營(yíng)，提高治理水平，強(qiáng)化內(nèi)部控制，實(shí)現(xiàn)價(jià)值增值等都具有極其重要的意義。關(guān)鍵詞內(nèi)部審計(jì)??;現(xiàn)狀;問題;?措施?;發(fā)展-14-中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文目錄摘要···································································11、內(nèi)部審計(jì)的定義·····················································4
3、2、我國企業(yè)內(nèi)部審計(jì)現(xiàn)狀及存在的突出問題································42.1內(nèi)部審計(jì)性質(zhì)的認(rèn)定較為模糊······································42.2內(nèi)部審計(jì)的工作范圍過于狹窄·······································42.3內(nèi)部審計(jì)的客觀性與獨(dú)立性不強(qiáng)·····································42.4內(nèi)部審計(jì)需更多的理解與支持····································
4、···5-14-中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文2.5內(nèi)部審計(jì)人員水平有待提高·········································53、內(nèi)部審計(jì)的發(fā)展趨勢(shì)··················································53.1內(nèi)部審計(jì)的主要職能從查錯(cuò)防弊向?yàn)閮?nèi)部管理服務(wù)方面轉(zhuǎn)變·············53.2內(nèi)部審計(jì)機(jī)構(gòu)的設(shè)置和定位應(yīng)從平行于各職能部門的單一機(jī)構(gòu)向更高層次、更完善的結(jié)構(gòu)轉(zhuǎn)變······································
5、····················63.3內(nèi)審隊(duì)伍的構(gòu)成應(yīng)從單純的財(cái)務(wù)人員向具有綜合知識(shí)和能力的多元化高素質(zhì)人才的組織結(jié)構(gòu)發(fā)展·····················································63.4內(nèi)部審計(jì)的實(shí)施方式應(yīng)從單一靠?jī)?nèi)審機(jī)構(gòu)人員的力量向與外審相結(jié)合的方向發(fā)展······································································63.5內(nèi)審從事后審計(jì)逐步向事前及事中審計(jì)轉(zhuǎn)變····················
6、·······73.6內(nèi)審工作應(yīng)由分散管理向行業(yè)管理轉(zhuǎn)變······························7-14-中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文4、完善與發(fā)展我國企業(yè)內(nèi)部審計(jì)的主要措施································74.1建立健全內(nèi)部審計(jì)制度·············································74.2保證內(nèi)部審計(jì)的獨(dú)················································74.3提高內(nèi)部審計(jì)人員素質(zhì)，做好繼
7、續(xù)教育······························84.4擴(kuò)大內(nèi)部審計(jì)的職能··············································84.5改進(jìn)內(nèi)部審計(jì)的方式和方法········································85、總結(jié)·································································96、致謝················································
8、···············10-14-中北大學(xué)成人教育學(xué)院2009屆畢業(yè)論文7、參考文獻(xiàn)·························································
