【作者】 杨洋；

【导师】 王福胜；

【作者基本信息】 哈尔滨工业大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 当前,伴随着经济的全球化程度不断提高,内部审计已经成为国有企业内控制度中重要的组成部分之一,内部审计工作水平的高低,在很大程度上影响着企业经营效率。S集团作为大型国有企业,在经营活动和日常管理的过程中,同样也正面临着在新时期集团发展过程中的挑战和历史性机遇。因此,在当前错综复杂的经济新环境形势作用下,如何有效提高内部审计部门工作效能,提升内部审计工作的整体效率质量和工作水平,切实做到发挥内部审计的工作各项监督保障职能,有效防范化解企业的经营管理风险,是S集团加强内部审计工作的关键。本文主要以审计学理论为指导,逐一对S集团内部审计方面存在的有关问题进行全面深入的研究。结合国内外学者对内部审计研究的成果,深入走访了解S集团内部审计相关部门及人员,对S集团组织机构设置、基本的人员情况、内部审计基本情况、内部审计目标及业务范围等进行深入了解,而最终导致这些深层次问题的内在原因也主要都是来自S集团的内部审计工作组织机构功能设置比较不健全、内部审计质量管控和工作流程落实比较不到位、数字化内部审计方法应用水平过低、内部审计岗位人员职业胜任的能力较不足、未充分展现内部审计成果价值。本文根据S集团实际需要,提出改进完善当前S集团内部审计工作的对策,并提供相应优化的保障及措施,从而努力使S集团的内部审计工作具有更高的水平,更具科学化,促进集团高效健康稳定发展,同时作者也深切希望本文能够在实践中,为做好国有企业内部审计工作起到一定积极的历史借鉴意义。更多还原

【Abstract】 At present,with the increasing globalisation of the economy,the internal audit has turn into an important component of the internal control system of the state-owned enterprises,the standard of internal audit work,to a great extent,affects the efficiency of enterprise management.As a large state-owned enterprise,S Group is also facing challenges and historic opportunities in the development of the group in the new period in the process of business activities and daily management.Therefore,under the current complex new economic environment,how to effectively play a supervision and security functions is the hinge to S group to reinforce the internal audit work.Under the instruction of auditing principles,this thesis research the internal audit problems of S Group item by item.Based on the research results of internal audit conducted by scholars at home and abroad,we made in-depth visits to understand the relevant departments and personnel of S Group’s internal audit,as well as the organizational structure,basic personnel,basic internal audit information,internal audit objectives and business scope of S Group.And eventually lead to the internal cause of these deep-seated problems are mainly from the S group’s internal audit organization feature set is not sound,internal audit quality control and process method to carry out the internal audit is not in place,digital and application level is low,internal audit staff of professional competence ability is insufficient,failed to timely fully integrated application of internal audit results.On the basis of the practical need of S Group’s,this paper come up with countermeasures to ameliorate the current internal audit work of S Group,and provides corresponding optimization safeguards and measures,so as to strive to make S Group’s internal audit work have a higher level,more scientific,and promote the group’s efficient,healthy and stable development.At the same time,the author deeply hopes that this paper can be used in practice,In order to do a good job in the internal audit of state-owned enterprises,it has a certain positive historical significance.更多还原