刍议企业内部审计

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