企业内部审计问题的研究——以维达企业为例.docxVIP

PAGE PAGE 10 ADDIN CNKISM.UserStyle摘 要 这是一个经济高速发展的时代，数不尽的各行各业的企业层出不穷，在与同行业竞争的过程当中，企业管理得到越来越多的重视，逐渐地，现代企业管理制度建立起来了。现代企业管理制度是由许多大大小小的条款组成的，可以说十分的庞大复杂，在本文中，我们不谈其他，只探讨其中一项十分重要的一条，即内部审计。内部审计是审计监督系统中十分重要的一个环节，对企业的管理工作进展有着举足轻重的影响。对所有的企业来来说，坚持改进审计机构建设，提升财会预算等方面的管理水平，让内部审计的意义得以明显发挥是一项需要长期钻研并付诸于行动。本文试图找到怎样加强现代企业的内部审计工作，这需要深入了解内部审计在现代企业制度中的内涵和职能，并对其进行分析总结。根据相关基础理论，本文重点分析目前我国企业的内部审计现状，其目的是发现现代企业在内部审计工作方面存在着怎样的问题。为了解决以上所发现的不合理之处，笔者对应从四个方面提出优化方案，即组织机构、审计程序、后续审计工作以及人力资源，希望对企业提高经济效益、长远的发展进步有所裨益。 关键词: 职能 内部审计 审计手段 审计机构 Abstract This is an era of rapid economic development, countless enterprises from all walks of life emerge in an endless stream, in the process of competition with the same industry, enterprise management is getting more and more attention, gradually, the modern enterprise management system has been established. Modern enterprise management system is composed of many large and small clauses, which can be said to be very large and complex. In this paper, we will not talk about others, but only discuss one of the very important one, namely internal audit. Internal audit is a very important link in the audit supervision system, which has a decisive influence on the progress of enterprise management. For all enterprises, it is necessary to improve the construction of audit institutions, improve the management level of accounting budget and other aspects, and make the significance of internal audit play clearly. It needs long-term study and action. This paper tries to find out how to strengthen the internal audit of modern enterprises, which requires an in-depth understanding of the connotation and function of internal audit in modern enterprise system, and its analysis and summary. According to the relevant basic theories, this paper focuses on the analysis of the internal audit function under the network environment, and then through the analysis of the current situation of internal audit in Chinas enterprises, the purpose is to find out what kind of problems