新常态下新乡化纤内部审计风险防范分析.docxVIP

PAGE 18 摘 要 目前，中国经济正在经历一个换挡期，经济从高速增长转换为中高速增长，进入了经济新常态阶段。面对这种现状，新常态也对企业内部审计工作提出了新的要求。从党的十八大召开以来，对新时代审计工作提出了新的挑战，如何有效发挥内部审计的积极作用，成为每个企业必须面对的课题。 本文首先对国内外文献进行梳理总结，采用理论和案例相结合的方法，探讨在经济发展新常态下，公司内部审计所面临的问题及风险防范的措施。本文应用内部审计的基本概念和相关理论，以新乡化纤为研究对象，在了解新乡化纤情况的基础上，结合经济新常态下公司内部审计发展现状，发现新乡化纤内部审计制度不完善；内部审计独立性不强；内部审计人员综合素质不足等问题，并进行具体分析。 本文通过研究新乡化纤内部审计现状，找出其中问题所在，为新乡化纤内部审计提出以下建议：优化内部审计管理制度；提高内部审计独立性；提高内部审计专业人员素质。希望通过本文的研究能使新乡化纤内部审计制度更加完善，从而帮助公司更好的发展。 关键词：新常态；内部审计；审计风险；公司治理 Abstract At present, the Chinese economy is undergoing a shift period, and the economy has changed from high-speed growth to medium-high-speed growth, entering the new normal stage of the economy. Faced with this situation, the new normal also puts new demands on the internal audit work of enterprises. Since the partys 18th National Congress, it has raised new challenges for the audit work of the new era. How to effectively play the positive role of internal audit has become a topic that every enterprise must face. This paper first summarizes the domestic and foreign literatures, and combines the theory and the case to explore the problems faced by the companys internal audit and the measures for risk prevention under the new normal economic development. This paper applies the basic concepts and related theories of internal audit, taking Xinxiang Chemical Fiber as the research object, on the basis of understanding the situation of Xinxiang Chemical Fiber, combined with the development status of the companys internal audit under the new economic normal, it is found that Xinxiang Chemical Fiber internal audit system is imperfect; internal audit independence is not strong; internal auditors have low overall quality and other specific issues. This paper studies the status quo of Xinxiang Chemical Fiber internal audit, finds out the problems, and puts forward the following suggestions for Xinxiang Chemical Fiber internal audit: optimize the internal audit management system; improve internal audit independence; improve