摘要

內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濟監(jiān)督形式已經日益為民營企業(yè)管理當局所重視。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)內部審計存在的問題進行了研究。隨著民
營企業(yè)的快速發(fā)展，內部審計在民營企業(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)的內部審計工作還處在一個較低的發(fā)展階段，與國內外其它企業(yè)相比還存在較大差距，因此，探討我國民營企業(yè)內部審計問題，對于我國民營企業(yè)改進內部審計工作，從而完善公司治理、提高經營績效具有非常重要的現(xiàn)實意義。
通過對xx公司內部審計現(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部審計職能定位的認識；改進審計方法；建設高素質的內部審計隊伍；提高內部審計獨立性；重視后續(xù)審計；實施并完善內部控制制度等。
關鍵詞：家族企業(yè) 內部審計 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國內外研究現(xiàn)狀 2
1.2.1國外研究現(xiàn)狀 2
1.2.2國內研究現(xiàn)狀 3
1.2.3研究的目的及意義 4
第2章 理論基礎 5
2.1內部審計的產生 5
2.2內部審計的目的及作用 6
2.2.1內部審計的目的 6
2.2.2內部審計在企業(yè)治理、控制中的作用 6
2.3內部審計的職責范圍及職能 7
2.3.1企業(yè)內部審計職責范圍的確定 7
2.3.2內部審計的職能 8
第3章 xx公司內部審計的現(xiàn)狀及問題分析 8
3.1xx公司內部審計的現(xiàn)狀 8
3.1.1對運營中心內部審計的現(xiàn)狀 9
3.1.2對分公司內部審計的現(xiàn)狀 9
3.2xx公司內部審計的問題分析 9
3.2.1內部審計主要作用局限于經濟監(jiān)督 9
3.2.2內部審計人員素質參差不齊 10
3.2.3內部審計的技術與方法落后 10
3.2.4企業(yè)內部審計工作質量不高 11
3.2.5內部審計以現(xiàn)場審計為主，未開展后續(xù)審計 12
第4章 改善并加強內部審計的建議性對策 13
4.1提高內部審計職能定位 13
4.2改進審計方法 13
4.2.1多種審計方法相結合 13
4.2.2運用計算機審計 13
4.2.3積極促進新審計手段的應用 14
4.3建設高素質的內部審計隊伍 14
4.4提高內部審計的獨立性和權威性 15
4.5重視后續(xù)審計 16
結論 18
致謝 19
參考文獻 20