【作者】 李慧；

【导师】 蒲丹琳； 杨翊；

【作者基本信息】 湖南大学 ， 审计硕士（专业学位）， 2019， 硕士

【摘要】 随着企业规模的不断扩大,集团企业越来越重视管理的集中化和信息的共享。财务共享中心(FSSC)逐渐在集团企业产生并发展起来,掀起了一股应用的热潮。因为财务共享管理模式与传统的财务管理模式有很大的差异,其对内部审计带来了全方位的影响。单纯的传统内部审计方法已经很难适应财务共享模式下的内部审计的需求,因此企业对能够适应财务共享下的内部审计提出了全新的要求。本文以财务共享和内部审计理论为基础,以知名房地产企业A集团为研究对象,首先综述了国内外财务共享与内部审计相关的文献研究。然后介绍了A集团内部审计的现状、财务共享中心的现状以及财务共享对内部审计的影响分析。接着,剖析A集团内部审计存在的问题及产生的原因,包括工程项目尚未实现全过程跟踪审计、未将财务共享中心作为审计新客体、现有审计模式发展滞后、内部审计人员素质有待提高。最后,本文针对存在的问题提出了相对应的改进对策和建议,包括重视并完善工程项目全过程跟踪审计制度、利用BIM技术支持工程项目跟踪审计工作、加大对财务共享中心的审计、优化内部审计信息化平台和内部审计流程、加强内部审计人员的人才队伍建设。本文希望通过案例分析,能够因此改进公司在新的管理模式下的内部审计存在的问题和不足,提升集团企业内部审计的质量和信息化水平,充分发挥财务共享下的内部审计的作用,为企业的公司治理及目标的实现提供有力的支持。更多还原

【Abstract】 With the continuous expansion of the company’s scale,the demand for data sharing by large groups is growing.As a new type of financial management model,the Financial Shared Service Center(FSSC)has set off a wave of applications.Because the financial shared service model is very different from the traditional financial management model,it has big impact on internal audit.The traditional internal audit method has been difficult to adapt to the internal audit requirements under the financial shared service model.Therefore,enterprises have put forward new requirements for internal auditing under the financial shared service model.Based on the financial shared service model and internal audit theory,this paper takes the well-known real estate enterprise Group A as the research object.Firstly,it reviews the literature research related to FSSC and internal auditing.And then introduces the current situation of Group A’s internal audit,Financial Sharing Center and the impact of financial sharing model on internal audit.Then,it analyzes the problems and causes of the internal audit of Group A under the financial sharing service model,including engineering project has not yet achieved full process tracking audit,the financial sharing center is not used as a new object of audit,the existing audit mode does not adapt to the development of the financial shared service center,and the overall quality of internal auditors needs to be improved.Finally,this paper puts forward corresponding countermeasures and suggestions for the existing problems,including pay attention to and improve the tracking system of the whole process of engineering projects,use BIM technology to support engineering projects to track audit work,increase auditing of financial shared service centers,optimize internal audit information platform and internal audit process,and strengthen the construction of the talent team of internal auditors under the financial sharing modelThis paper expects to case study to improve the quality and informatization level of the internal audit of the group enterprises,giving full play to the role of internal audit under financial sharing services,and provide strong support for corporate governance and the realization of goals.更多还原