文档介绍：山西财经大学
硕士学位论文
内部控制审计研究
姓名:朱聪俐
申请学位级别:硕士
专业:会计学
指导教师:吴秋生
2011-05-29
摘要
进入世纪后出现的巴林、安然等重大财务舞弊案例,使内部控制及其审
计更受关注。上世纪九十年代中期,由于设计、执行和测度内部控制系统时,
没有严格注意授权批准、职责分离、凭证单据、账证检查、独立稽核等方面,
李森在不到三年的时间之内,使巴林银行损失了近亿英镑。年月
日,居世界强第七的能源巨人美国安然能源公司,几乎一夜之间轰然倒塌。
于此相关联,创立于年全球五大会计事务所之一的安达信也由于内部控制
不严而全军覆没。真可谓是“千里长堤,溃于蚁穴;万丈高楼,毁于蛀虫”。因
此,对内部控制进行评价和审计就具有非常重要的意义。
而我国实行市场经济较晚,企业对内部控制审计的研究和实践处于探索阶
段,呈现出很多问题。年月我国财政部等五部委联合发布《企业内部控
制基本规范》。年月,我国财政部、证监会等五部委又发布了《企业内部
控制配套指引》。那么内部控制审计的对象和内容是什么?如何改进内部控制审
计落后的审计方法?如何节约审计成本,提高内部控制的有效性,使内部控制
审计不再流于形式?基于此,本文将在前人研究的基础上,对内部控制审计的
内容进行明确,对其审计目标进行探讨,并在总结的基础上探索减少审计成本
的整合审计思想。这正是本文的立意所在。

【关键词】内部控制内部控制审计财务报告财务报表

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Abstract
During the 20th century appeared after the bahrain, enron other major financial fraud cases
Make the internal control and audit more concern. In the mid 1990s, due to design, implementation
and measure the internal control system, no strict attention authorized, responsibilities separation,
and certification documents, zhang certificate inspection, the independent audit, etc., p leyshan in
less than three years within the time, make barings bank lost nearly 14 million pounds. Dec. 2, 2001,
the world 500 strong seventh energy giant American enron pany, almost overnight
crashing down. In this phase correlation, founded in 1913 global five accounting firm, collapsed
because one of the internal control is lax and lordaeron. It was really a feast is "Trinidad causeway
KuiYuYiXue; miles-rock high-rise, destroyed by a moth" therefore, of internal control evaluation
and audit has the extremely vital significance.
And our country executes market economy is late, enterprise of internal control auditing of
research and practice in exploration stage, show many problems. June 2008 China's ministry of
finance departments jointly issued the five basic norm of enterprise internal control. So internal
control auditing objects and contents is what? How to improve the internal control