河南森源电气内部审计问题分析.docxVIP

PAGE 13 PAGE 13 摘 要 伴随着经济的飞速发展，如何将公司的内部治理做到最好，如何采用一套有效的内部制度来帮助企业的董事会管控公司，是每一个企业都应该去思考的问题。内部审计作为现代企业的一项管理制度，发挥着越来越重要的作用，更多的公司选择内部审计使企业内部治理和监督更加完善。内部审计作为企业治理的“四大基石”之一，对公司的发展发挥着不可估量的作用。 本文对内部审计的相关理论进行概括，查阅相关的文献资料，以河南森源电气为例，介绍森源电气的内部审计情况，对问题进行分析，比如账务处理不正确未及时发现、内部审计对于其他部门的审查不严格等。本文对问题产生的原因进行探究发现其内部审计人员缺乏相应资质、内部审计制度以及内部审计相关的法律法规不完善等。借此希望引起河南森源电气高层对于内部审计的重视，进而加快完善公司内部审计体系，提高内部审计的效率。 本文通过对森源电气内部审计出现的漏洞进行分析，提出具有针对性的对策，比如要注重内部审计人员加强能力的培训、定期组织内审人员参加培训会、单位内部定期考核、有效发挥企业董事会监管作用、建立内部监督委员会等。最后采取以上对策从而来完善森源电气内部审计体系，让企业得到更好的发展。 关键词：内部审计；重要性；审计质量；审计制度 Abstract The economy is developing rapidly, and as a result of it, every enterprise tries to work out problems of making the best internal management and of a system which helps the board of directors to control the company efficiently. Internal audit, as a management system of modern enterprises, plays an increasingly important role, which is the reason why more and more companies choose internal audit to improve the corporate governance system. Internal audit, as one of the four cornerstones of corporate governance, plays an inestimable role in the company. This paper summarizes the relevant theories of internal audit, and consults the relevant literature. Taking Henan Senyuan Electric as an example, it introduces the internal audit of Senyuan Electric and analyzes the problems, such as incorrect accounting processing, timely discovery, internal audit. The review of other departments is not strict. This paper explores the causes of the problem and finds that its internal auditors lack corresponding qualifications, internal audit system and imperfect laws and regulations related to internal audit. This hopes to attract the attention of Henan Senyuan Electric executives to internal audit, and then accelerate the improvement of the companys internal audit system and improve the efficiency of internal audit. Through the analysis of the loopholes in the internal audit of Senyuan Electric, the author puts forward targeted countermeasu