摘要

內(nèi)部審計(jì)有著社會(huì)審計(jì)不可替代的職能，它作為一種重要的經(jīng)濟(jì)監(jiān)督形式已經(jīng)日益為民營(yíng)企業(yè)管理當(dāng)局所重視。本文對(duì)以青島xx旅游發(fā)展有限公司（以下簡(jiǎn)稱xx公司）為代表的民營(yíng)企業(yè)內(nèi)部審計(jì)存在的問(wèn)題進(jìn)行了研究。隨著民
營(yíng)企業(yè)的快速發(fā)展，內(nèi)部審計(jì)在民營(yíng)企業(yè)的發(fā)展中起著越來(lái)越重要的作用，但目前我國(guó)民營(yíng)企業(yè)的內(nèi)部審計(jì)工作還處在一個(gè)較低的發(fā)展階段，與國(guó)內(nèi)外其它企業(yè)相比還存在較大差距，因此，探討我國(guó)民營(yíng)企業(yè)內(nèi)部審計(jì)問(wèn)題，對(duì)于我國(guó)民營(yíng)企業(yè)改進(jìn)內(nèi)部審計(jì)工作，從而完善公司治理、提高經(jīng)營(yíng)績(jī)效具有非常重要的現(xiàn)實(shí)意義。
通過(guò)對(duì)xx公司內(nèi)部審計(jì)現(xiàn)狀及存在問(wèn)題的分析，提出建議性對(duì)策，增強(qiáng)公司治理理念提高內(nèi)部審計(jì)職能定位的認(rèn)識(shí)；改進(jìn)審計(jì)方法；建設(shè)高素質(zhì)的內(nèi)部審計(jì)隊(duì)伍；提高內(nèi)部審計(jì)獨(dú)立性；重視后續(xù)審計(jì)；實(shí)施并完善內(nèi)部控制制度等。
關(guān)鍵詞：家族企業(yè) 內(nèi)部審計(jì) 管理模式


Abstract

A social audit of internal audit functions can not be replaced, as an important form of economic oversight of private enterprises have been increasingly valued by management. In this paper, family tourism development in Qingdao Limited (hereinafter referred to family companies) representatives of private enterprises for internal audit problems were studied. With the rapid development of private enterprises, the internal audit in the development of private enterprises play an increasingly important role, but private enterprises in China's internal audit work is still in a lower stage of development, and other businesses at home and abroad with there are still larger than the gap, therefore,China's private enterprises to explore the issue of internal audit, for China's private enterprises to improve the work of internal audit in order to improve corporate governance, improve the operating performance of a very important practical significance.
This paper analyzes the family's current situation and existing problems, including a major role in the internal audit be restricted to financial supervision; internal audit of the technology and methods behind; company uneven quality of the internal audit staff; the quality of internal audit work is not high; internal audit to the main site audit, no follow-up audit.
In response to these issues, this article analyzes the causes of the problem, the appropriate response to some suggestions, the concept of corporate governance to enhance the internal audit function to enhance understanding of positioning; to improve the auditing methods; the construction of high-quality internal audit team; to enhance the independence of internal audit; importance follow-up audit; implement and improve the internal control system.
Keywords: private enterprises internal audit of internal control


目錄
摘要 I
Abstract II
目錄 III
第1章 緒論 1
1.1選題背景 1
1.2國(guó)內(nèi)外研究現(xiàn)狀 2
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 3
1.2.3研究的目的及意義 4
第2章 理論基礎(chǔ) 5
2.1內(nèi)部審計(jì)的產(chǎn)生 5
2.2內(nèi)部審計(jì)的目的及作用 6
2.2.1內(nèi)部審計(jì)的目的 6
2.2.2內(nèi)部審計(jì)在企業(yè)治理、控制中的作用 6
2.3內(nèi)部審計(jì)的職責(zé)范圍及職能 7
2.3.1企業(yè)內(nèi)部審計(jì)職責(zé)范圍的確定 7
2.3.2內(nèi)部審計(jì)的職能 8
第3章 xx公司內(nèi)部審計(jì)的現(xiàn)狀及問(wèn)題分析 8
3.1xx公司內(nèi)部審計(jì)的現(xiàn)狀 8
3.1.1對(duì)運(yùn)營(yíng)中心內(nèi)部審計(jì)的現(xiàn)狀 9
3.1.2對(duì)分公司內(nèi)部審計(jì)的現(xiàn)狀 9
3.2xx公司內(nèi)部審計(jì)的問(wèn)題分析 9
3.2.1內(nèi)部審計(jì)主要作用局限于經(jīng)濟(jì)監(jiān)督 9
3.2.2內(nèi)部審計(jì)人員素質(zhì)參差不齊 10
3.2.3內(nèi)部審計(jì)的技術(shù)與方法落后 10
3.2.4企業(yè)內(nèi)部審計(jì)工作質(zhì)量不高 11
3.2.5內(nèi)部審計(jì)以現(xiàn)場(chǎng)審計(jì)為主，未開展后續(xù)審計(jì) 12
第4章 改善并加強(qiáng)內(nèi)部審計(jì)的建議性對(duì)策 13
4.1提高內(nèi)部審計(jì)職能定位 13
4.2改進(jìn)審計(jì)方法 13
4.2.1多種審計(jì)方法相結(jié)合 13
4.2.2運(yùn)用計(jì)算機(jī)審計(jì) 13
4.2.3積極促進(jìn)新審計(jì)手段的應(yīng)用 14
4.3建設(shè)高素質(zhì)的內(nèi)部審計(jì)隊(duì)伍 14
4.4提高內(nèi)部審計(jì)的獨(dú)立性和權(quán)威性 15
4.5重視后續(xù)審計(jì) 16
結(jié)論 18
致謝 19
參考文獻(xiàn) 20