h公司增值型内部审计的构建分析-analysis on the construction of h companys value - added internal audit.docx

H 公司增值型内部审计的构建研究摘要IIA 在 1999 年 7 月颁布内部审计第五次定义中指出：“内部审计是一种独 立、客观的保证与咨询活动，旨在增加价值和改善组织运营”。这个定义就把内 部审计的职能从以前的检查和监督发展为一种价值创造活动，最终目的是为了股 东和其他利益相关者创造价值。增值型内部审计是关于内部审计的一种全新的审 计理念，是内部审计发展的新趋势。增值型内部审计是由于现代企业经营风险日 益增大、内部组 织战略重组、公司治理结构的转变等原因形成的新型内部审计， 并不只是简单的纯理论的研究成果。随着电力体制改革的逐步深入，电力企业的管理层级不断增多以及管理跨度 不断加大，电力企业面临着更大的挑战，经营风险也日益增加，同时由于电力企 业内部各法人企业对建立健全现代企业制度以及有效公司治理结构的内在要求， 在客观上将内部审计这种监督形式的期望提高到了一个新的层次。鉴于此如何提 高服务质量、满足各利益相关者的需求、增加企业价值俨然成为目前我国电力企 业内部审计必须关注的问题。本文在阐述增值型内部审计的内涵、功能、实现途径、评价方法理论的基础 上，针对一家具体的国有电力企业，采用案例研究的方法，详细分析该公司内审 部门的发展历程、管理背景和面临的困难，结合理论研究成果，提出了构建该公 司增值型内部审计的对策。从内审机构的职能定位到具体的改进措施，论文较为 完整全面的对该公司内部审计存在的问题进行研究分析，并提出了改进意见。关键词：内部审计；价值增值；电力企业Study on the construction of value-addedinternal audit in H companyAbstractIn July 1999, IIA proposed the fifth definition of internal audit. That is: Internal audit is an independent, objective assurance and consulting activity designed to add value and improve organizational operations. This definition has widened the internal audit functions from the previous inspection and supervision activities to the value-added activities, through which the internal audit creates value for shareholders and the other stakeholders. The value-added internal audit is an new audit concept and also is the new trend of development of internal audit. Such value-added internal audit is not purely the results of theoretical research, but a new internal audit which due to modern increasing business risk, the strategic restructuring of internal organization, changes in the structure of corporate governance and many other reasons.As the electric power system reforms are deepened in recent years, electricpower enterprises management span enlarges unceasingly with the management level increasing unceasingly, they are facing growing operating risks, at the same time various legal people enterprises require to establish and improve modern enterprise system and effective company governance structure, the enterprises’ requirement of the internal audit was raised to