文档介绍：首都经济贸易大学
硕士学位论文
构建以内部审计为核心的内部控制框架体系
姓名:胡以亮
申请学位级别:硕士
专业:会计学
指导教师:陈郡
20090301
首都经济贸易大学硕士学位论文构建以内部审计为核心的内部控制框架体系
摘要
随着 2009 年 7 月 1 日《企业内部控制规范》在全国大中型企业的全面推广,“内部
控制”将成为学术界和企业界不得不面对的重大问题,已引起我国各界的普遍关注。本
文认为,内部审计是内部控制框架体系的核心,它直接关系到内部控制整体有效性的发
挥,为良好的内部控制提供与之相匹配的人员和组织支持。本文从理论和实践两个方面
验证了内部审计应该在内部控制框架体系构建中发挥核心作用,以内部审计为关键环节,
对企业构建内部控制框架起到事半功倍的作用,能最大限度节约内部控制成本,并能实
现企业内部控制体系常态化和永久化。
本文共分四大部分,第一部分:阐述了课题的选择和研究意义;第二部分:从内部
控制和内部审计的发展阐述两者具有同源性;第三部分:从内部审计与内部控制各组成
要素的关系论证内部审计应为内部控制的核心;第四部分:以北京市燃气集团为例,从
实践的角度阐述了如何构建以内部审计为核心的内部控制框架,以点带面,以期为企业
构建各自的内部控制框架起到一定的借鉴作用。
关键词:内部控制控制要素内部审计
首都经济贸易大学硕士学位论文构建以内部审计为核心的内部控制框架体系
Abstract
Along with July 1, 2009 "Enterprise Internal control Standard" in the national Large and
middle scale Enterprise'prehensive promotion, “the internal control” will e the
major issue which the academic circle and the munity can not but face, has
aroused our country universal interest from all walks of life. This article believed that the
management audit is the internal control frame system's core, its direct relation internal
control overall valid display, provides the personnel who and anization for the good
internal control matches with it supports. This article and practiced two aspects from the
theory to confirm the management audit to play the key role in the internal control frame
system construction, take the management audit as the key link, to the enterprise construction
internal control frame the twice the result with half the effort function, can maximum limit
save the internal control cost, and could realize enterprise internal control system normalizing
and the perpetuation.
this article is divided four major parts, the first part: Elaborated the topic choice and the
research significance; The second part: From the internal control and management audit's
development elaborated that both have the homology; The third part: From the management
audit and the internal control pone