我国企业内部审计现状及对策.docVIP

编号 无锡太湖学院 毕业设计（论文） 题目： 经管 系 会计学 专业 学 号： 1051042 学生姓名： 高明 指导教师： 沈曙东 （职称： 副教授 ） （职称： ） 二〇一四年月 摘 要 关键词：内部审计；公司治理；内部控制 ABSTRACT Financial crisis in the past, economic market is recession, increased competition, cost and expense it expanded, prices reverse slide. Companies want to continue to survive and grow, improve their own system of governance, strengthen management systems, strengthening the enterprises comprehensive strength. One main objective of internal audit is completed. A healthy and growth enterprises without improving the system of governance, internal audit is one of the most important means of ensuring normal operation of the system of corporate governance. Mechanisms for corporate governance, internal audit full internal consultant role, it is once again an internal control control. Although the existence of internal audit is now in any capacity and unparalleled, but the independence of internal audit in the enterprise is not strong, and its scope is relatively narrow, the internal auditors lack of experience, and related laws and policies on internal audit in the country now is not perfect, all this makes the operation of internal audit in enterprises of our country is blocked. This Yunnan green land of biological technology study on financial fraud cases, as background, drawing on domestic and foreign theories and related research in the areas of internal audit results, on Chinas current situation of enterprise internal audit testing analysis, indicating what the problem occurs while a detailed analysis of the causes of the problems, relevant recommendations. Keywords: internal audit; corporate governance; internal control 目 录目 录 i 第1章 绪论 1 1.1研究背景及研究意义 1 1.1.1研究背景 1 1.1.2研究意义 1 1.2发展历程 1 1.2.1国外发展历程 1 1.2.2国内发展历程 2 第2章 企业内部审计概念 5 2.1 内部审计含义 5 2.2 内部审计与内部控制的关系 5 2.2.1内部控制的含义 5 2.2.2内部审计与内部控制的关系 6 第3章 企业内部审计存在问题 9 3.1 云南绿大地公司简介 9 3.2企业自身存在的问题 10