中原高速内部审计分析.docxVIP

摘 要 随着经济的发展，信息时代的到来，我国企业内部的经济环境日新月异，很多企业在经济常态化的大背景下，内部审计也产生了巨大的变革，面临的挑战存在很多的不确定性。因此，为促进企业发展，对内部审计的研究具有重要的现实意义。 本文以中原高速为研究对象，首先从基本流程进行分析，发现中原高速内部审计存在内部审计地位不明确、内部审计人员综合素质不足、内部审计职责不明确、内部审计质量不高、内部审计控制环境不完善、内部审计技术手段落后等问题。然后分析中原高速存在这些问题主要是由于中原高速对待内部审计的观念较为落后、人员考核不严谨、忽略内部牵制、工作视野狭隘、控制制度比较笼统、信息化运用不足等原因。 最后，本文对中原高速存在的这些问题提出解决方案。主要有明确内部审计地位；提高内部审计人员的综合素质；明确内部审计人员的职责；规范内部审计工作的内容；加强信息化内部审计建设等。望本的研究为内部审计的发展提供一些建议。 关键词：内部审计；企业目标；风险管理 Abstract With the development of economy and the coming of information age, the internal economic environment of Chinese enterprises is changing with each passing day, and the internal audit has also produced great changes. Many enterprises in the context of economic normalization, the challenges faced by a lot of uncertainty. A little carelessness businesses will not be able to cross the threat behind the challenge. Therefore, in order to promote the development of enterprises, the study of internal audit has important practical significance. Taking the central Plains high speed as the research object, this paper first analyzes from the basic process, and finds that the central Plains high-speed internal audit has some problems, such as unclear internal audit status, insufficient comprehensive quality of internal auditors, unclear internal audit responsibilities, low internal audit quality, imperfect internal audit control environment, and backward technical means of internal audit. Then the analysis of the Central Plains high-speed existence of these problems is mainly due to the central Plains high-speed treatment of internal audit concept is backward, personnel assessment is not rigorous, neglect of internal constraints, narrow work vision, control system is relatively general, lack of use of information and other reasons. Finally, this paper puts forward some solutions to these problems existing in the high speed of central plains. There are mainly clear internal audit status, improve the overall quality of internal auditors, clarify the respon