【作者】 陈翔；

【导师】 仇向洋；

【作者基本信息】 东南大学 ， 企业管理， 2005， 硕士

【摘要】 二十世纪90年代以来,国家实施了“抓大放小”的战略,把大集团公司培育成真正成为我国经济发展的支柱力量,以增强我国国际竞争力。然而,我国集团公司在做大做强的过程中步履蹒跚。很多集团公司都是大而不强,如,集团公司的行政化倾向较严重、经济实力不强、内部管理机制不规范、缺乏凝聚力、会计信息失真、乱投资、乱拆借、乱担保“三乱”等等。而内部管理机制不规范、缺乏凝聚力问题在集团公司的内部管理中尤为突出。所以,必须加强集团公司的内部控制,内部审计就显得相当重要。　我国集团公司内部审计和西方发达国家成熟的内部审计以及完善我国内部审计机制的要求相比,仍然存在着相当大的差距,其中集中表现在审计容易失效。本文将试图对此问题进行探讨。　本文首先从西方内部审计发展规律中,找出影响审计的关键因素,分析其是如何互相作用的。然后结合我国集团公司实际情况,分析这些关键因素的特点和对审计的具体要求。最后结合具体案例,论述审计要怎么做才能是有效的审计。　本文结论是:1、内部审计是否有效的核心判断就是,内部审计是否满足了受托责任不断发展的需要。2、内部审计是否有效的外在判断就是,内部审计的目标、对象、职能、方法、程序和重点是否适应内部控制和公司治理的发展水平;审计的结果是否能促进内部控制和公司治理的改善。3、中国集团公司内部审计面临的环境是内部控制参差不齐,公司治理机制尚待建设。这样的集团公司环境,严重制约着内部审计的发展,但是审计师仍可以在有限条件下使审计发挥最大作用,并进而影响公司的审计环境。4、集团公司内部审计失效的核心原因还是内部审计自身的问题,只有从观念上改变,以为企业价值得增加为目的,满足客户的需求为手段,针对具体受托责任和审计环境,综合应用各种导向审计,实现“三个转变”即:由发现型审计向预防型审计,由符合型审计向增值型审计转变,积极开展效益审计和管理审计;审计的职能要从监督为主向监督与评价相结合转变;审计的着眼点要从以事后为主向事前及事中全过程审计为主转变,实现审计关口前移。重点关注如何实现扭亏增盈,提高经济效益,要注重规范企业经营行为,防范企业经营风险,提高投资效益,才是解决内部审计失效问题的不二法门。更多还原

【Abstract】 Since 1990s, Chinese government has implemented the strategy of“holding big, unlocking small”, intending to foster group companies into backbones of Chinese economic development. But Chinese group companies stuck in the mud on the path of development. Many group companies are big but weak, with many problems, such as the tendency toward governmentalism, weak economic strength, irregular internal management, lack of coherence, false accounting information, mishandling in investment, loan and vouching, and so on. Among all these problems, irregular internal management and lack of coherence are extremely prominent in the inner control of group companies. Therefore, internal control of group companies should be reinforced, and internal auditing has become more and more important.There is quiet a gap between the internal auditing of Chinese group companies and the mature internal auditing of west group companies or the request of consummating Chinese Internal Auditing. The main display of the gap is that auditing easily goes ineffective. This thesis will try to research the problem.First the thesis tries to draw out key influential factors of auditing from the evolution history of internal auditing in western countries, and the interaction between or among them. The thesis then analyses these key factors’characteristic and the request for auditing based on the actual condition of Chinese group companies. Finally, the thesis discusses how to reform the auditing by doing a case study.The conclusions of this thesis are as follows: 1) the key norm of the effectiveness of internal auditing is whether internal auditing satisfy growing accountability responsibility. 2) The external norm the effectiveness of internal auditing is whether the goal, object, functions, methods and techniques, procedures, and emphasis match or even change the internal control and corporate governance. 3) The condition in Chinese group companies is not as favorable as that in western countries, and this restricts the internal auditing performance. Yet auditors can still make the most of auditing and change the auditing environment. 4) The main reason for the ineffectiveness of internal auditing in Chinese group companies is auditing itself. The only way to success is to comprehensively using a set of oriented auditing methods by changing of the auditor’s concept, aiming to increase corporations value, and satisfying clients’request. Thus bring three major changes in internal auditing, namely, from detecting auditing to preventing auditing, from according auditing to value-adding auditing, from monitoring auditing to a combination of monitoring auditing and appraising auditing, from afterward auditing to through-the-process auditing.更多还原