集团内部审计风险成因分析研究 审计学专业VIP专享VIP免费

摘要伴随我国市场经济的持续发展以及各国经济联系更加密切,公司规模持续扩张,在更加繁杂的产业环境中,内部审计活动就更加关键。因此我们需要强化风险危机监管,创建内部审计组织。但是目前内部审计工作并不完善,部分公司审计工作甚至没有全面实施。假如上述问题无法得到全面的处理,就会对我国内部审计的发展造成负面影响。身为现代公司监管的关键构成部分,内部审计体制具备十分关键的影响，其可以提升会计信息质量以及资产完整性,保证法律条文的贯彻。企业管理以及内部审计的关联就是协作以及相互依赖。内部审计组织的创建以及体系的改善会促进企业管理目标的完成。本文将内部审计风险出现的因素以及防范方式当做分析重点，将中海集团内部审计当做案例,寻找怎样让公司的内部审计体制全面满足公司现实发展需要,如何加强内部审计措施,促进健康通过内部审计机构的建立和系统经济运行的正常发展提供理论依据。关键词：中海集团，内部审计，风险AbstractWiththerapiddevelopmentofChina'smarketeconomyandthedeepeningofeconomicglobalization,theexpansionofenterprisescale,businessenvironmentisbecomingincreasinglycomplex,enterprisesarefacingtheriskofincreasingtheenterpriseinternalauditworkisbecomingmoreandmoreimportant.Inordertostrengthentheriskmanagement,theinternalauditinstitutionshavebeensetup,buttheinternalauditworkisnotsmooth,andsomeeveninastateofweakeninganddisplay.Iftheseproblemsarenotsolved,itwillseriouslyaffectthedevelopmentofinternalauditinchina.Theinternalauditsystemasanimportantpartofmodernenterprisemanagement,toimprovethequalityofaccountinginformationandprotectingtheintegrityofassets,playsanimportantroletoensuretheimplementationofrelevantlawsandregulations.Therelationshipbetweencorporategovernancestructureandinternalauditistherelationshipofmutualcooperationandinterdependence,theestablishmentofinternalauditinstitutionsandtheimprovementofthesystemwillhelptoachievethegoalofcorporategovernancestructure.Inthispaper,ChinaShippingGroupinternalauditriskfactorsandpreventivemeasuresastheresearchobject,throughtheresearchontheinternalauditofChinaShippingGroupineffectiveauditcase,findloopholesandinternalreasonsexist,thathowtomaketheinternalauditsystemisperfectandcansatisfytheneedsofthedevelopmentofproductionenterprises,andputsforwardhowtostrengthenthemeasuresofinternalauditinordertopromotetheestablishmentofChina'senterprises,throughtheinternalauditorganizationandsysteminthenormaloperationoftheeconomyundertheconditionsofsoundandprovideatheoreticalreferencetothehealthydevelopment.Keywords:ChinaShippingGroup，internalaudit;，risk目录摘要...............................................................I1绪论.............................................................11.1研究背景和意义..............................................11.1.1研究背景...............................................11.1.2研究意义...............................................11.2国内外研究情况..............................................21.2.1国内研究情况...........................................21.2.2国外研究情况...........................................31.3研究内容....................................................31.4本文机构图..................................................42内部审计和内部审计风险的理论概述..................................52.1内部审计的概述..............................................52.1.1内部审计的职能.........................................52.1.2内部审计的特征.........................................52.2内部审计风险概述......................................