摘要
回顧歷史，自建立審計(jì)機(jī)構(gòu)始，經(jīng)過(guò)多年的努力，我國(guó)初步形成了包括國(guó)家審計(jì)、內(nèi)部審計(jì)和社會(huì)審計(jì)在內(nèi)的審計(jì)組織體系。國(guó)家審計(jì)機(jī)關(guān)，內(nèi)部審計(jì)部門，民間審計(jì)組織分工協(xié)作、相互配合、各有側(cè)重，不斷適應(yīng)我國(guó)各種所有制經(jīng)濟(jì)審計(jì)所提出的新要求，全面發(fā)揮促進(jìn)和制約作用。但是，隨著我國(guó)改革的不斷深化，市場(chǎng)經(jīng)濟(jì)環(huán)境的日趨復(fù)雜化，現(xiàn)有的內(nèi)部審計(jì)組織體系暴露出許多缺陷和不足，不僅使內(nèi)部審計(jì)工作未能發(fā)揮其應(yīng)有的作用，而且阻礙了經(jīng)濟(jì)的發(fā)展和改革的深入。所以，建立科學(xué)有效的內(nèi)部審計(jì)體系，完善內(nèi)審制度已成當(dāng)務(wù)之急。
本文以應(yīng)用設(shè)計(jì)為主，運(yùn)用了審計(jì)學(xué)、會(huì)計(jì)學(xué)等現(xiàn)代理論，在分析當(dāng)前我國(guó)企業(yè)內(nèi)部審計(jì)的現(xiàn)狀，以及企業(yè)集團(tuán)內(nèi)部審計(jì)機(jī)構(gòu)組織模式的基礎(chǔ)上，提出了適合xx礦業(yè)集團(tuán)的最佳內(nèi)部審計(jì)組織模式。針對(duì)當(dāng)前該集團(tuán)內(nèi)部審計(jì)工作存在的問(wèn)題，分別對(duì)其機(jī)構(gòu)設(shè)置、工作目標(biāo)、工作方法、人員編制四大基礎(chǔ)工作提出了一系列的改善方法和改善措施，總結(jié)出一個(gè)較符合xx礦業(yè)集團(tuán)現(xiàn)狀與長(zhǎng)遠(yuǎn)發(fā)展的內(nèi)部審計(jì)管理體系。根據(jù)xx礦業(yè)集團(tuán)的實(shí)際情況為其制定了一套系統(tǒng)的內(nèi)部審計(jì)工作制度，為內(nèi)部審計(jì)體系的建立和運(yùn)作奠定了制度基礎(chǔ)。

關(guān)鍵詞 內(nèi)部審計(jì) 審計(jì)目標(biāo) 內(nèi)部審計(jì)制度

Abstract
Looking back at history, since before the establishment of audit institutions, after years of effort, begun to take shape in China, including the national audit, internal audit and social audit of the audit, including organizational system. National audit bodies, internal audit department, civil division audit organizations to collaborate with each other, each with its own focus, and constantly adapt to various forms of ownership in our country by the new audit requirements, give full play to promote the role and constraints. However, with the constant deepening of China's reform and market economy of the growing complexity of the environment, the existing organizational system of internal audit revealed numerous shortcomings and deficiencies, not only the work of internal audit can not bring the desired effect, but also hindered the economic the development and deepening of the reform. Therefore, the establishment of a scientific and effective internal audit system and improve the internal audit system has become imperative.
This paper-based application design, use of auditing, accounting and other modern theories, China's enterprises in the analysis of the current status of internal audit, internal audit and enterprise groups organizations based on the model proposed for the best Jixi Mining Group internal the audit model. In view of the current work of the Group's internal audit problems, respectively, of their institutions, clear objectives, working methods, staffing based on the work of the four made a series of improvement measures and improvement measures, summed up a more in line with the status quo with the Jixi Mining Group long-term development of the internal audit management system. Jixi Mining Group in accordance with the actual situation of the system has developed a set of its internal audit system, internal audit system for the establishment and operation of the system has laid a foundation.

Key words Internal audit Internal audit system Audit objectives


目錄
摘要……………………………………………………………………………….Ⅰ
Abstract……………………………………………………………………….....Ⅱ

第1章 企業(yè)概況………………………………...….………………………….1
1.1xx礦業(yè)集團(tuán)概況………………………………….…………………. ..1
1.2xx礦業(yè)集團(tuán)內(nèi)部審計(jì)機(jī)構(gòu)………………..….……..………………....2
第2章 xx礦業(yè)集團(tuán)內(nèi)部審計(jì)目標(biāo)的確定…….…………………….……...3
2.1審計(jì)工作準(zhǔn)備…………………..…………………………………..…….3
2.2企業(yè)目標(biāo)的實(shí)現(xiàn)………………………..…………………………...…....3
2.3企業(yè)管理層的影響………………………..…………........……...………3
2.4.審計(jì)風(fēng)險(xiǎn)的規(guī)避與防范措施………….………....................................…3
2.4.1提高審計(jì)人員素質(zhì)，強(qiáng)化審計(jì)人員的法律風(fēng)險(xiǎn)意識(shí)，做到知法守法，依法辦事…………………………………………………………………………...4
2.4.2規(guī)范審計(jì)工作程序，強(qiáng)化審計(jì)質(zhì)量控制制度，保證審計(jì)質(zhì)量……..4
2.4.3搞好審計(jì)風(fēng)險(xiǎn)預(yù)測(cè)，增強(qiáng)自我保護(hù)意識(shí)………………………….….5
2.4.4完善審計(jì)承諾制度，界定會(huì)計(jì)責(zé)任，化解審計(jì)風(fēng)險(xiǎn)………….….…5
2.4.5建立風(fēng)險(xiǎn)責(zé)任制度與內(nèi)部激勵(lì)約束機(jī)制………………………..……6
2.4.6認(rèn)真聽取被審單位意見(jiàn)，是成功防范審計(jì)風(fēng)險(xiǎn)的保證………..……6
2.4.7建立風(fēng)險(xiǎn)防范基金及向保險(xiǎn)公司責(zé)任保險(xiǎn)…………………………..6
第3章 xx礦業(yè)集團(tuán)內(nèi)部審計(jì)基礎(chǔ)制度設(shè)計(jì)…………....……….…………7
3.1內(nèi)部審計(jì)組織機(jī)構(gòu)設(shè)計(jì)…………..………………………………...……7
3.2內(nèi)部審計(jì)崗位責(zé)任與職權(quán)設(shè)計(jì)………………..…………………...……7
3.2.1審計(jì)人員崗位責(zé)任設(shè)計(jì)………………….……….………...……...…..7
3.2.2內(nèi)審人員職業(yè)素質(zhì)設(shè)計(jì)………………….………..….……..........…....9
3.3審計(jì)工作的基本程序設(shè)計(jì)………………….……………..……....……10
第4章 xx礦業(yè)集團(tuán)內(nèi)部審計(jì)業(yè)務(wù)流程制度設(shè)計(jì)…………….….…………11
4.1審前準(zhǔn)備控制設(shè)計(jì)………………………..…………..……...…………11
4.1.1審計(jì)方案.............................................................................