本科论文摘 要由于当今市场经济大环境是不断变化的，随之带来的社会经济现象是经济全球化，在这个背景下，上市公司的发展势如破竹，原有的上市公司生产经营规模也在不断扩展，带来正面影响的同时也会暴露出许多不足之处，上市公司的内部审计机构的不符合准则、不合理的设置和审计人员的不规范操作，严重影响了上市公司的长远发展，因此导致许多上市公司财务舞弊案层出不穷，如“格林柯尔案”、著名的“安然事件”、“康美药业”财务造假案等，这不仅仅损失的是公司的资金，还严重影响到公司的信誉，这些案例无疑给上市公司以及国家有关部门敲响了一记警钟，使得内部审计在上市公司中的地位的重要性不容忽视，上市公司的治理需要有内部审计正确、合理地参与，深入研究规范内部审计，加强并完善上市公司的内部审计工作，已经成为上市公司迫切需要解决的事情。通过分析探究上市公司内部审计存在的缺陷：审计机构人员的风险意识、法律意识不强以及职业素养不高；内部审计机构缺乏独立性；有关内部审计的法律法规、职业准则等不够健全；内部审计的电子化技术方法落后等问题，总结出关于改进和完善内部审计出现的问题的有效措施，从而推进上市公司的建设进程，更好的适应当前经济社会的发展。关键词：上市公司，内部审计，现状，措施AbstractSince the current market economy environment is constantly changing, the resulting social and economic phenomenon is economic globalization. Under this background, the development of listed companies is breaking through, and the scale of the original listed company's production and operation is also constantly expanding, bringing The positive impact will also reveal many shortcomings. The non-compliance of the internal audit institutions of listed companies, unreasonable settings and irregular operation of auditors have seriously affected the long-term development of listed companies, which has led to many listed companies. There are numerous financial fraud cases, such as "Green cool", the famous "Enron Incident", "Kang mei Pharmaceutical" financial fraud, etc.not only the company's funds are lost, but also the co...
