摘 要
在市场竞争日益激烈的今天，企业若想在此环境下更好地实现企业目标，良好的内在素质更为重要。企业内部审计作为自我审计、自我监督、自我协调的职能机构，在中国起步较晚，在实际中仍然存在很多问题，影响了其职能的发挥。目前，我国企业内部审计非常薄弱，主要表现在企业内部审计制度不健全、不合理;内部审计执行不严，形同虚设。内部审计的薄弱已影响到企业的生存与发展。加强企业的内部审计，制约不正当的行为，已刻不容缓。本文对企业内部审计现状及对策进行研究，目的在于通过对企业内部审计薄弱的成因分析，探讨解决的措施。
关键词：内部审计, 内部控制, 风险防范
Abstract
Facing the drastic market competition, if a company wants to obtain its goal, good inner quality becomes more and more important. As a functional institution of self-audit, self-supervision, self-coordination, it starts late in China, and there are a lot of problems, consequently, it influences its functions. At present, our country’s enterprise inner audit is very weak, especially weak in incomplete self-audit system, not reasonable, poor in carrying out the audit. Being weak in inner audit has already endangered enterprise’s living and development. So strengthening enterprise self-audit. stopping wrong doings are becoming very urgent. This article studies the current enterprise self-audit situations and solutions, analyses the reasons of such being weak, and try to contribute ways to solve them.
Keywords: inner audit, inner control, keep away the risk.
目 录
1 引言 ……………………………………………………………………………………1
1.1 问题的提出 ……………………………………………………………………………1
1.2 研究目的与意义 ………………………………………………………………………1
2 内部审计与内部控制 ………………………………………………………………3
2.1 内部审计 ………………………………………………………………………………3
2.2 内部控制 ………………………………………………………………………………5
3 企业内部审计存在的问题…………………………………………………………9
3.1 我国企业内部审计的现状 ……………………………………………………………9
3.2 企业内部审计的薄弱原因分析 ………………………………………………………10
4 案例分析………………………………………………………………………………14
5 完善企业内部审计制度……………………………………………………………16
5.1 完善内部审计准则加强职业教育 ……………………………………………………16
5.2 加快内部审计人才建设和业务培养 …………………………………………………18
5.3 保持企业内部审计的独立性 …………………………………………………………19
6 结论 ……………………………………………………………………………………21
参考文献……………………………………………………………………………………22
致谢 …………………………………………………………………………………………23
