上市公司内部审计风险及其防范机制研究—以A公司为例 财务管理专业VIP专享VIP免费

摘要：内部审计工作在企业管理流程中尤为的重要，其目的是推动企业减少错误，改进企业的运用效率，提升收益性。因此，现代企业如果能对内部审计效率进行提高，一定会使企业的发展趋于稳定，但当前来看，企业内部控制业务的大多是不完善的。本文将对A公司作为分析主体，对A公司内部审计过程中存在的问题进行探究，并依照内部审计的相关要求对内部审计进行分析，希望帮助A公司进行研究。其次是A公司代表的民间企业，因此也可以提高民间内部审计效率，促进民间企业的发展。关键词：内部审计；风险控制；财务管理Abstract：Internalauditisparticularlyimportantintheenterprisemanagementprocess,itspurposeistopromoteenterprisestoreduceerrors,improvetheefficiencyoftheuseofenterprises,improveprofitability.Therefore,ifmodernenterprisescanimprovetheefficiencyofinternalaudit,thedevelopmentofenterpriseswilltendtobestable,butatpresent,mostoftheinternalcontrolbusinessofenterprisesisnotperfect.ThispaperwilltakeAcompanyasthemainbodyofanalysis,exploretheproblemsexistingintheprocessofinternalauditofAcompany,andanalyzetheinternalauditaccordingtotherelevantrequirementsofinternalaudit,hopingtohelpAcompanytocarryontheresearch.Secondly,itistheprivateenterprisesrepresentedbyCompanyA,soitcanalsoimprovethepeople.Internalauditefficiencytopromotethedevelopmentofprivateenterprises.Keywords：internalaudit;Riskcontrol;Thefinancialmanagement目录摘要...................................................................................................................................................IAbstract..............................................................................................................................................I1绪论..............................................................................................................................................31.1研究背景............................................................................................................................31.2研究意义............................................................................................................................31.3概念综述............................................................................................................................31.内部审计......................................................................................................................32.内部审计的职能..........................................................................................................41.4国内外研究文献综述........................................................................................................51.国内研究现状................................................................................................................52.国外研究现状................................................................................................................52A公司内部审计现状及分析.......................................................................................................62.1A公司概况........................................................................................................................62.2A公司现行的内部审计策略............................................................................................72.3内部审计存在的问题........................................................................................................71.风险管理没有与内部审计融合...................