【作者】 张艳；

【导师】 吕先锫； 李武林；

【作者基本信息】 西南财经大学 ， MPACC， 2008， 硕士

【摘要】 在市场竞争日益激烈的今天,企业若想在此环境下更好地实现企业目标,良好的内在素质更为重要。企业内部审计作为自我控制、自我监督、自我协调的职能机构,作为提升企业经营管理的一个重要手段和方法、随着中国现代企业制度逐步建立和完善,越来越受到管理当局的重视。从1983年成立以来,虽然在企业的经营管理方面取得了一定的成效,但是内部审计在我国起步较晚,在实际中仍然存在很多问题,影响其职能的发挥。同时现实状况和经营环境的变化发展越来越迫切呼唤着重塑强有力的内部审计,现代内部审计显示着愈来愈大的生命力与广阔的发展空间。GRACE集团公司是一个拥有45亿资产的集团公司,如何加强对整个集团的监督,避免经营风险,实现企业战略目标,成为管理当局面临的一个难题。本文以本职工作实践为基础,借鉴了国内外企业内部审计实践和理论研究成果,围绕GRACE集团公司内部审计运作的基本框架、组织实施方式和审计运作技能等方面的内容进行研究,构建了以经营管理过程控制为核心的GRACE集团内部审计全新运作方式,改变了公司过去以财务控制为重心的内部审计运作方式,不仅大大深化内部审计的范围和层次,同时强化内部审计在公司经营管理中的地位和作用,有的已在GRACE集团实践运用中初步显现出成效。本文共分为五个部分,围绕GRACE集团公司内部审计运作进行研究。第1部分为导论。简要介绍了选题背景、文献综述和全文结构。特别阐述了改善内部审计的重要意义,为文章以后的章节奠定基础。第2部分为战略与企业内部审计。主要介绍了审计和内部审计的基本概念、随企业战略发展的内部审计发展历程、特点、范围和作用。由此部分的介绍可以知道,随着企业的战略发展,企业内部审计的范围和作用在不断扩大和延伸。在比较内部审计、社会审计、政府审计三者的区别的基础上,强调了随企业战略发展的内部审计在服务上的内向性、审计范围的广泛性、审计工作的自主性、审计目标的局限性和审计过程的持续性。内部审计范围涵盖了企业生产经营的方方面面。在此部分还介绍了国内外内部审计基于企业战略发展的发展历程以及关于内部审计的理论研究情况。第3部分为基于GRACE集团公司战略发展的内部审计运作模式的研究探索。此部分是根据GRACE集团公司的战略发展目标,针对GRACE集团公司内部审计发展和存在的问题,围绕GRACE集团公司内部审计运作战略构想、业务流程框架、项目运作组织和实施方式等进行了探索性研究。提出了以业务流程和管理流程相结合的原则,对GRACE集团公司审计运作基本框架的重新进行设计。新的内部审计业务流程框架是以公司战略管理目标为中心,以过程控制和风险控制为重点的综合性、系统性审计监督框架,此种框架突破了以财务审计为重点的内部审计运作方式的局限性,体现了以经营管理为主线,以风险审计为导向的现代内部审计新思路。将审计部门的主要精力放在内部控制和风险管理的有效性评估方面,将了解和分析公司所面临的各种风险,围绕公司最大的风险控制问题开展工作作为内部审计的核心内容。在GRACE集团公司内部审计机构设立时,坚持了独立性、权威性、服务性的原则,参照国内外集团公司对内审机构的设置模式,将GRACE集团公司审计部门作为监事会的下属机构,在业务定位、人员配置上都重新对GRACE集团公司内部审计机构进行了调整。同时,此部分还介绍了审计准备阶段、审计实施阶段、审计完成阶段等各阶段的工作,如审计项目计划的制订,对象的选择,编制审计方案,发出通知书,初步调查,风险评估、审计意见和建议、审计报告等方面。在审计实施过程中,审计人员应采用多种方法,如观察法、图表法、计算、分析性复核、交流等方法,还介绍了后续管理、审计质量管理等方面的内容。整个内容的介绍都是以GRACE集团公司的审计过程为主线进行介绍的。第4部分为GRACE集团公司内部审计主要技能及运用。主要介绍了分析、沟通、内部控制和风险管理技能基本原理及在内审工作中的运用。特别是分析技能是内部审计师必须掌握的技能,如指标计算、趋势分析对比等。在指标的计算过程中,可采取因素分析法、ABC分析技术法等方法。还列举了GRACE集团公司对以上方法的运用:公司所在行业成长曲线的分析和从1999年至2005年的边际贡献率的分析。第5部分为结论与展望。在这部分对全篇论文研究进行了总结,指出了论文创新之处,提出未来内部审计运作发展趋势,同时还说明了论文存在的不足。本文的创新点主要突出在两方面.一是以企业经营管理范围和层次为基础,构建了业务流程审计、管理流程审计和风险流程审计相融合的全新内部审计运作基本框架,解决了GRACE集团公司内部审计难以突破财务审计的认识误区和操作难题;二是构建和设置了将审计、制度和法律融为一体的审计监督组织机构,以及审计项目多样化的组织方式,有效解决风险管理、规范化管理与内部审计职能相统一的问题,同时解决了GRACE集团公司在建立内部综合监控体系中存在的机构设置、人力资源和信息不足的问题。研究成果在我国企业内部审计实践中具有前沿性、可操作性和实用性。本人想通过对本文的研究,借此进一步提高内部审计在整个集团公司的地位,提升整个企业的核心竞争力,推动内部审计在我国企业的发展,使内部审计真正能成为我国现代企业科学管理的重要工具。更多还原

【Abstract】 With the increasingly fierce competition in the market today, if the enterprises want to achieve business goals better in this environment, the good inner qualities are even more important. The internal audit is a self-controlling, self-monitoring, and self-coordinating functional organization in an enterprise,and it is an important method to enhance enterprise management. As China’s gradual establishment of the modern enterprise system, the authority of management is subjected to pay more attention to the internal audit of enterprises. Since internal audit was set up in 1983, it has achieved a certain amount of success in the operation and management of enterprises. However, the internal audit started late in China, and it still has a lot of problems, which affect its functions to play in practice. At the same time,realistic conditions and changes in the operating environment call for the development of strong remodeling of the internal audit. Modern internal audit shows more and more vitality and broad development space.Grace is a group company with 4.5 billion assets. How to strengthen the supervision of the whole group, avoid operational risks and achieve enterprise goals is a dilemma that the administration has to face. This paper bases on our own work practice, absorbs the audit practice and theoretical research results of domestic and foreign enterprises, and encloses the basic framework of the operation of Grace Group, organizes and implements modalities, operational skills, and also other aspects about the audit content of research. This paper constructs the operating management process control with the new internal audit mode of Grace Group, changes the company’s past financial control which focuses on the internal audit mode of operation. It not only greatly deepens the internal audit scope and level, but also strengthens the internal audit of the company’s management status and role. Some of them begin to show good results in the practice of Grace Group.This paper mainly focuses on the operation of Grace Group’s internal audit. It can be divided into five sections.Part one is Introduction. It briefly introduces the background, literature Review and the structure of this topic. It specially expounds the importance of improving internal audit, which lays the foundation for the subsequent chapters. Part two is company strategy and internal audit. It mainly introduces the basic concepts of internal audit, company strategic development with the development of internal audit, characteristics, scope and role. From the brief introduction of this part, we can know that scope and function of enterprise internal audit is continuous expansion and extension with the strategic development of company. Comparing the internal audit, social audit and governmental audit, the difference between the three emphasizes the development of the internal audit service, the extensiveness of the scope of the audit, the independence of the audit work, the limitations of the audit objectives and the continuity of the audit process. The internal audit covers all aspects of production and operation of enterprises. This part also introduces the theory of internal audit research, which bases on domestic and foreign enterprises development strategy and the development course of internal audit.Part three is research and exploration based on the strategic development of Grace Group’s internal audit. This part bases on Grace Group’s strategic development goals, aims at internal audit development and existing problems, encloses internal audit on the operation of Grace Group strategic vision, business process framework, organization and implementation of project operation mode for the exploratory study. This part points out the principle of combining business processes with management processes, and resigns the basic operation framework of internal audit. New management framework of internal audit business process is the company’s central management strategy. Process control and risk control as the focus of the audit comprehensive, systematic auditing and supervisory framework show the limitations, which focus on financial audit of the internal audit operation framework. Such a prominent embodies the main line of management: risk audit-oriented of modern internal audit.The auditing departments will focus on the effective assessment of internal control and risk management. This will understand and analyze the various risks faced by company. The core of internal audit as a control issue is the biggest risk around the company. Grace Group upheld independence, authority, and principles of service in the establishment of internal audit. Grace Group audit department, as a subordinate organ of the Board of Supervisors, has adjusted the internal audit institution on staffing and position in the business. At the same time, this part also introduces the preparatory phase of the audit, the implementation phase of the audit, the various stages of audit work such as the project design of the audit, the choice of objects, the preparation of the audit program, the issue of notices, preliminary investigations, risk assessment, audit opinion and recommendations, the audit report and so on. In the course of implementing the audit, auditors should not only employ a variety of methods such as observation, charts, calculating, analytical review, exchange and so on, but also introduce a follow-up management, audit quality management, and other aspects. The entire contents introduced are around the main line of Grace Group’s audit process.Part four is the technical ability and usage of the Internal Audit. It mainly introduces the analysis, communication, internal control and risk management skills and the basic tenets of the work in the application of Internal Audit. In particular analytical skills must be mastered by the internal auditor such as indicators, trend analysis and comparison. In the calculation process of indicators, the factor analysis and ABC analysis method can be used. Grace Group also cites growth curve analysis and marginal contribution rate analysis from 1999 to 2005. Part 5 is conclusion and expectations. This part summarizes the whole research paper, and points out the innovation and the future development trend of the internal audit. At the same time, it also describes the deficiencies.This paper’s innovation highlights lie in the two fields. Firstly, it bases on business management level and scope, constructs a new basic framework of internal audit which combines the business process audit and the management audit with risk management processes. It resolves the misunderstandings and operational problems in the internal audit of the financial audit. Secondly, the structure will be set up by merging the audit, legal system and the integration of audit and supervision organizations, as well as the diversification of the audit project organization. It is an effective solution to resolve risk management, and standardized management about the unity with the internal audit function. At the same time, it also resolves the problem on the establishment of comprehensive monitoring system of the institutions, human resources and inadequate information. The Research results hold operability and practicality on the internal audit practice of China’s enterprises. Through this paper, I would like to further improve the internal audit position in the entire company, elevate its core competitiveness, and promote internal audit in China’s enterprises. In this way, we can enable internal audit to become an important tool in China’s scientific management of the modern enterprises.更多还原