摘 要
在市場(chǎng)競(jìng)爭(zhēng)日益激烈的今天，企業(yè)若想在此環(huán)境下更好地實(shí)現(xiàn)企業(yè)目標(biāo)，良好的內(nèi)在素質(zhì)更為重要。企業(yè)內(nèi)部審計(jì)作為自我控制、自我監(jiān)督、自我調(diào)的職能機(jī)構(gòu)，作為提升企業(yè)經(jīng)營管理的一個(gè)重要手段和方法、隨著中國現(xiàn)代企業(yè)制度逐步建立和完善，越來越受到管理當(dāng)局的重視。從 1983 年成立以來，雖然在企業(yè)的經(jīng)營管理方面取得了一定的成效，但是內(nèi)部審計(jì)在我國起步較晚，在實(shí)際中仍然存在很多問題，影響其職能的發(fā)揮。同時(shí)現(xiàn)實(shí)狀況和經(jīng)營環(huán)境的變化發(fā)展越來越迫切呼喚著重塑強(qiáng)有力的內(nèi)部審計(jì)，現(xiàn)代內(nèi)部審計(jì)顯示著愈來愈大的生命力與廣闊的發(fā)展空間。內(nèi)部審計(jì)作為一個(gè)完整的內(nèi)部監(jiān)督體系，它將在改革中面臨著新的挑戰(zhàn)，發(fā)揮著舉足輕重的作用。我國目前對(duì)公司內(nèi)部審計(jì)問題的研究尚處于探索階段，愿本文能對(duì)促進(jìn)xx龍煤xx能源有限責(zé)任公司基層內(nèi)部審計(jì)作用與應(yīng)用的發(fā)展有所幫助。
本文共分為三個(gè)部分。第一章主要闡述了企業(yè)概況，第二章分析了企業(yè)內(nèi)部審計(jì)存在風(fēng)險(xiǎn)，第三章提出了企業(yè)內(nèi)部審計(jì)制度設(shè)計(jì)。

關(guān)鍵詞：內(nèi)部審計(jì) 體系設(shè)計(jì) 具體運(yùn)用

Abstract
In the more and more competitive market today, enterprise in this environment to better realize the goal of enterprise, good internal quality is more important. The enterprise internal audit as self control, self-supervision and self adjustable functional organization, enterprise management as ascending one of the important means and methods, with China's modern enterprise system gradually establish and perfect, more and more get the attention of authorities. From 1983 was founded, although in the enterprise's management had made some achievements, but internal audit started late in our country, in practice, there are still many problems, affects the elaboration of its function. Meanwhile realistic conditions and operating environment has become more and more urgent the change and development of calling to reshape the powerful internal audit, internal audit shows more modern large vitality and vast development space. Internal audit as a complete internal supervision system, it will in reform faces new challenges, plays a pivotal role. Our country at present company
This paper is divided into three a part. The first chapter mainly expounds the enterprise summary, the second chapter analyzes existing enterprise internal audit risk, the third chapter puts forward the enterprise internal audit system design.

Keywords：Internal Audit System Design Specific application

目 錄
摘 要 1
Abstract 2
第1章 xx龍煤xx能源有限責(zé)任公司概況 4
1.1 企業(yè)概況 4
1.2 企業(yè)機(jī)構(gòu)設(shè)置 4
第二章 企業(yè)內(nèi)部審計(jì)存在風(fēng)險(xiǎn)分析 5
2.1 內(nèi)部審計(jì)的概念及特點(diǎn) 5
2.1.1內(nèi)部審計(jì)的概念 5
2.1.2內(nèi)部審計(jì)的特點(diǎn) 5
2.2 內(nèi)部審計(jì)風(fēng)險(xiǎn)模型 7
2.3 企業(yè)內(nèi)部審計(jì)的風(fēng)險(xiǎn)及分析 9
第3章 企業(yè)內(nèi)部審計(jì)制度設(shè)計(jì) 11
3.1 內(nèi)部審計(jì)目標(biāo)的設(shè)計(jì) 11
3.2 內(nèi)部審計(jì)組織機(jī)構(gòu)及職責(zé)設(shè)計(jì) 12
3.3 內(nèi)部審計(jì)的范圍及權(quán)限設(shè)計(jì) 12
3.4 內(nèi)部審計(jì)流程制度設(shè)計(jì) 13
3.4.1內(nèi)部審計(jì)準(zhǔn)備階段制度設(shè)計(jì) 14
3.4.2內(nèi)部審計(jì)實(shí)施階段制度設(shè)計(jì) 15
3.4.3內(nèi)部審計(jì)報(bào)告階段制度設(shè)計(jì) 16
3.4.4內(nèi)部審計(jì)后續(xù)審計(jì)階段制度設(shè)計(jì) 17
結(jié)束語 19
致 謝 20
參考文獻(xiàn) 21