【作者】 张华；

【导师】 周盟农；

【作者基本信息】 武汉理工大学 ， 会计学， 2014， 硕士

【摘要】 近年来，随着我国经济的快速发展，国家对交通运输企业的发展也越来越重视，投资额也在逐年增加。交通运输企业驶入高速发展的快车道的同时，其内部审计工作也面临着革新。当前交通运输企业内部审计方式相对于经济社会的发展还很落后，使得其内部审计对一些新涌现的经济风险无法抵御。屡审屡犯、屡犯屡审的现象也越来越突出，此时迫切需要新的内部审计方式来解决此类问题，内部审计“免疫系统”理论就这样应运而生。审计“免疫系统”理论强调的是免疫，重点是预防，从源头上解决问题，防止屡审屡犯现象的发生，保证企业经济财产的安全。所以，研究内部审计“免疫系统”理论对交通运输企业具有较重要的意义。本文首先对研究的背景、目的、意义做了介绍，总结了国内外关于交通运输企业内部审计研究的现状，然后以管理审计理论、财务预警理论、“免疫系统”理论为理论基础，分析目前这些理论在交通运输企业中的现实应用，再对交通运输企业的基本情况，特征以及存在的问题进行分析，并结合内部审计“免疫系统”理论的功能，提出本文的创新点。最后通过案例分析，结合实践探讨内部审计“免疫系统”功能发挥的具体实现途径，分析中国远洋集团运输公司内部审计存在的问题，得出规范其内部审计的具体措施，从防御功能入手，加强自稳功能的发挥，根据预警功能建立中国远洋集团运输公司内部审计预警指标体系，进一步发挥内部审计“免疫系统”的各项功能。本文从“免疫系统”理论的三个功能入手，以交通运输企业的实际情况为出发点，完善交通运输企业内部审计“免疫系统”功能发挥的层次体系，构建交通运输企业内部审计“免疫系统”预警指标体系，对交通运输企业的内部审计具有一定的实践意义。更多还原

【Abstract】 In recent years, with the rapid development of our country’s economy, Countrieson the development of transportation enterprises is becoming more and moreattention, investment also increased year by year, the transportation enterprises alsoface the high speed development, in order to follow the pace of economicdevelopment, the internal audit work is also facing innovation. Compare to thedevelopment of current economic society, Transportation enterprise internal auditmode is backward, which make the internal audit couldn’t resist to some of the neweconomy risk, the phenomenon of ban repeatedly also more and more prominent, atthis moment, we badly needs a new internal audit mode to solve such problems,internal audit "immune system" theory arises at the historic moment. Audit’s"immune system" theory emphasizes is immune, the key is to prevent and solve theproblem from the source, prevent the ban repeatedly phenomenon, ensure the safetyof the enterprise economic property. So, the study of internal audit "immune system"theory is of great significance to the transportation enterprise, the purpose of thisstudy is to investigate the internal audit "immune system" function in thetransportation enterprise internal audit practice in the concrete implementation ways.This thesis first introduced the background, purpose and significance of thestudy, summarized the status of the transportation enterprises at home and abroad,analysis the current research status of the internal audit "immune system" theory fromthe status, characteristics and the existence question of transportation enterpriseinternal audit, find the shortcomings of the present study, and then puts forward thecreative point of this thesis. At last, through case analysis, combined with the practice,the implementation of the internal audit "immune system" approach, analysis of coscogroup transportation company problems of internal audit, it is concluded that theconcrete measures of regulating its internal audit, from the defense function ofstrengthen the stabilizing function of the play, and then according to early warningfunction to establish transportation enterprise early warning system, further develop the function of internal audit "immune system"，promote the development oftransportation enterprise.This thesis from the three functions of "immune system" theory, with the actualsituation of transportation enterprises as a starting point, improve the transportationenterprise internal audit "immune system" function of hierarchy system, build thetransportation enterprise internal audit "immune system" early warning index system,the transport enterprise’s internal audit has a certain practical significance.更多还原