文档介绍：毕业论文
题目: 内部审计在内部控制中的作用研究
专业: 企业内部控制
摘要
内部审计是指组织内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。其职能是由内部审计自身的条件和所处的外部环境所决定的。就我国目前的环境和我国内部审计的特点来看,监督检查职能、鉴证评价职能、控制职能、风险预警职能和咨询服务职能应该是内部审计的主要职能。
内部审计既是内部控制系统中的一个重要分支系统,又是实现内部控制目标的重要手段,在内部控制框架构建中如何正确认识内部审计在内部控制中的作用,以及如何针对不同的审计任务制定灵活适用的审计方案,以确保审计质量、提高审计工作的实效就显得尤为重要。而内部审计再控制对企业内部控制建设、公司治理都具有十分重要的意义。
关键词:内部审计;内部控制;企业内部控制建设;公司治理;
Abstract
Internal audit is an objective, independent monitoring and evaluation activities within anization to promote the goals of anization through the review and evaluation of operating activities and appropriateness of internal control, legitimacy and effectiveness. Whose function is to audit by the internal conditions and external environment in which the decision. Supervision and inspection functions of the current environment and the characteristics of our internal audit, forensic evaluation functions, control functions, risk warning functions and consulting service functions should be the main functions of the internal audit.
Internal audit of both the internal control system is an important branch of the system, is an important means to achieve the objectives of internal control, how to correctly understand the role of the internal audit internal control internal control framework, and how to develop flexible for different audit tasks applicable audit program to ensure the quality of audits, to improve the effectiveness of the audit work is particularly important. Internal audit control the construction of internal control, corporate governance has a very important significance.
Keywords: internal audit;internal control;internal control of the construction of corporate governance.
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