完善与发展我国企业内部审计的思考.doc

中北大学成人教育学院2009届毕业论文
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中北大学
毕业论文
完善与发展我国企业内部审计的思考
学生姓名:张文婷学号:
联系电话：[phone]
身份证号：140110198611161029
学院:中北大学
函授站点：
专业：财务管理
指导老师：
2011年6月
摘要
内部审计是单位内部一种独立客观的监督和评价活动。它通过审查与评价本单位及所属单位财政收支、财务收支、经济活动的真实性、合法性及有效性，来促进单位加强经济治理，实现经济目标。目前，我国大部分国有企业、上市公司及部分集体企业和民营组织都设置了内部审计机构，但内部审计现状不佳，尚存在一些突出问题，仍不能充分发挥其作用,因而需要进一步完善与发展。它对于改进企业经营，提高治理水平，强化内部控制，实现价值增值等都具有极其重要的意义。
关键词内部审计;现状；问题；措施;发展
目录
摘要···································································1
1、内部审计的定义·····················································4
2、我国企业内部审计现状及存在的突出问题································4
2。1内部审计性质的认定较为模糊······································4
2。2内部审计的工作范围过于狭窄·······································4
2.3内部审计的客观性与独立性不强·····································4
2.4内部审计需更多的理解与支持·······································5
2.5内部审计人员水平有待提高·········································5
3、内部审计的发展趋势··················································5
3.1内部审计的主要职能从查错防弊向为内部管理服务方面转变·············5
3.2内部审计机构的设置和定位应从平行于各职能部门的单一机构向更高层次、更完善的结构转变··························································6
3.3内审队伍的构成应从单纯的财务人员向具有综合知识和能力的多元化高素质人才的组织结构发展·····················································6
3。4内部审计的实施方式应从单一靠内审机构人员的力量向与外审相结合的方向发展······································································6
3.5内审从事后审计逐步向事前及事中审计转变···························7
3.6内审工作应由分散管理向行业管理转变······························7
4、完善与发展我国企业内部审计的主要措施································7
4.1建立健全内部审计制度·············································7
4.2保证内部审计的独················································7
4。3提高内部审计人员素质，做好继续教育······························8
4。4扩大内部审计的职能··············································8
4.5改进内部审计的方式和方法········································8
5、总结·································································9
6、致谢·······························································10
7、参考文献····························································11
1、内部审计的定义
内部审计是对组织中各类业务和控制进行独立评价，以确定是否遵循公认的方针和程序,是否符合规定和标准，