摘要

內(nèi)部審計有著社會審計不可替代的職能，它作為一種重要的經(jīng)濟監(jiān)督形式已經(jīng)日益為民營企業(yè)管理當(dāng)局所重視。本文對以青島xx旅游發(fā)展有限公司（以下簡稱xx公司）為代表的民營企業(yè)內(nèi)部審計存在的問題進(jìn)行了研究。隨著民
營企業(yè)的快速發(fā)展，內(nèi)部審計在民營企業(yè)的發(fā)展中起著越來越重要的作用，但目前我國民營企業(yè)的內(nèi)部審計工作還處在一個較低的發(fā)展階段，與國內(nèi)外其它企業(yè)相比還存在較大差距，因此，探討我國民營企業(yè)內(nèi)部審計問題，對于我國民營企業(yè)改進(jìn)內(nèi)部審計工作，從而完善公司治理、提高經(jīng)營績效具有非常重要的現(xiàn)實意義。
通過對xx公司內(nèi)部審計現(xiàn)狀及存在問題的分析，提出建議性對策，增強公司治理理念提高內(nèi)部審計職能定位的認(rèn)識；改進(jìn)審計方法；建設(shè)高素質(zhì)的內(nèi)部審計隊伍；提高內(nèi)部審計獨立性；重視后續(xù)審計；實施并完善內(nèi)部控制制度等。
關(guān)鍵詞：家族企業(yè) 內(nèi)部審計 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國內(nèi)外研究現(xiàn)狀 2
1.2.1國外研究現(xiàn)狀 2
1.2.2國內(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)部審計的產(chǎn)生 5
2.2內(nèi)部審計的目的及作用 6
2.2.1內(nèi)部審計的目的 6
2.2.2內(nèi)部審計在企業(yè)治理、控制中的作用 6
2.3內(nèi)部審計的職責(zé)范圍及職能 7
2.3.1企業(yè)內(nèi)部審計職責(zé)范圍的確定 7
2.3.2內(nèi)部審計的職能 8
第3章 xx公司內(nèi)部審計的現(xiàn)狀及問題分析 8
3.1xx公司內(nèi)部審計的現(xiàn)狀 8
3.1.1對運營中心內(nèi)部審計的現(xiàn)狀 9
3.1.2對分公司內(nèi)部審計的現(xiàn)狀 9
3.2xx公司內(nèi)部審計的問題分析 9
3.2.1內(nèi)部審計主要作用局限于經(jīng)濟監(jiān)督 9
3.2.2內(nèi)部審計人員素質(zhì)參差不齊 10
3.2.3內(nèi)部審計的技術(shù)與方法落后 10
3.2.4企業(yè)內(nèi)部審計工作質(zhì)量不高 11
3.2.5內(nèi)部審計以現(xiàn)場審計為主，未開展后續(xù)審計 12
第4章 改善并加強內(nèi)部審計的建議性對策 13
4.1提高內(nèi)部審計職能定位 13
4.2改進(jìn)審計方法 13
4.2.1多種審計方法相結(jié)合 13
4.2.2運用計算機審計 13
4.2.3積極促進(jìn)新審計手段的應(yīng)用 14
4.3建設(shè)高素質(zhì)的內(nèi)部審計隊伍 14
4.4提高內(nèi)部審計的獨立性和權(quán)威性 15
4.5重視后續(xù)審計 16
結(jié)論 18
致謝 19
參考文獻(xiàn) 20