摘要

內(nèi)部審計(jì)是一種獨(dú)立、客觀的監(jiān)督、控制保證與咨詢的活動(dòng)。目的是為企業(yè)增加價(jià)值并提高運(yùn)作效率，它采取系統(tǒng)化、規(guī)范化的方法對(duì)風(fēng)險(xiǎn)管理、內(nèi)部控制及企業(yè)治理程序進(jìn)行評(píng)估和改善，從而幫助企業(yè)實(shí)現(xiàn)它的目標(biāo)。在市場(chǎng)競(jìng)爭(zhēng)日益激烈的今天，企業(yè)要更好地實(shí)現(xiàn)自身目標(biāo)，良好的內(nèi)在素質(zhì)頗為重要。企業(yè)內(nèi)部審計(jì)作為自我控制、自我監(jiān)督、自我協(xié)調(diào)的職能機(jī)構(gòu)，在企業(yè)的經(jīng)營(yíng)管理方面發(fā)揮了一定的作用。
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。
本文結(jié)合x(chóng)x農(nóng)場(chǎng)內(nèi)部審計(jì)實(shí)際，對(duì)內(nèi)部審計(jì)工作進(jìn)行分析研究，指出xx農(nóng)場(chǎng)內(nèi)部審計(jì)存在的問(wèn)題，并分析其產(chǎn)生的原因，進(jìn)而提出完善農(nóng)場(chǎng)內(nèi)部審計(jì)工作的對(duì)策。

關(guān)鍵詞 審計(jì) 內(nèi)部審計(jì) 對(duì)策

Abstract
Internal Audit is an independent, objective oversight, control assurance and consulting activities. The purpose is to increase corporate value and improve operational efficiency, it takes a systematic, standardized approach to risk management, internal control and corporate governance assessment and improvement process to help enterprises achieve its objectives. Increasingly competitive in the market today, enterprises need to better achieve their own goals, good internal quality important. Internal audit as a self-control, self-monitoring, self-coordination of the functions of institutions, in corporate management has played a certain role.
With the continuous 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, and hinder economic development and the deepening of reform. Therefore, the establishment of a scientific and effective internal audit system and improve the internal audit system has become imperative.
In this paper, the actual internal audit Jiayin farms, the work of internal audit analysis, pointed out that the internal audit Jiayin farm problems, and to analyze its causes, and then put forward a sound internal audit farms response.

Key word Auditing Internal auditing Suggesion


目錄

摘要 I
Abstract II

第1章 緒論 1
1.1選題背景 1
1.2研究現(xiàn)狀 1
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 2
1.3研究目的和意義 3
1.3.1研究目的 3
1.3.2研究意義 4
第2章 內(nèi)部審計(jì)相關(guān)理論綜述 5
2.1內(nèi)部審計(jì)的定義和特征 5
2.1.1內(nèi)部審計(jì)的概念 5
2.1.2內(nèi)部審計(jì)的特征 5
2.2內(nèi)部審計(jì)的職能 6
2.3內(nèi)部審計(jì)的組織機(jī)構(gòu) 8
第3章xx農(nóng)場(chǎng)內(nèi)部審計(jì)存在的問(wèn)題及原因分析 9
3.1xx農(nóng)場(chǎng)概況 9
3.1.1xx農(nóng)場(chǎng)的自然概況 9
3.1.2xx農(nóng)場(chǎng)內(nèi)部審計(jì)的概況 10
3.2xx農(nóng)場(chǎng)內(nèi)部審計(jì)存在的問(wèn)題 11
3.3xx農(nóng)場(chǎng)內(nèi)部審計(jì)存在問(wèn)題的原因分析 12
第4章 xx農(nóng)場(chǎng)完善內(nèi)部審計(jì)方法的對(duì)策 14
4.1提高內(nèi)部審計(jì)人員專業(yè)勝任能力 14
4.2完善內(nèi)部審計(jì)配套制度 15
4.3內(nèi)部審計(jì)內(nèi)容的多元化 16
4.3.1強(qiáng)化經(jīng)濟(jì)效益審計(jì) 16
4.3.2推進(jìn)經(jīng)濟(jì)責(zé)任審計(jì) 17
4.4強(qiáng)化內(nèi)部審計(jì)組織機(jī)構(gòu)的作用 18
4.5開(kāi)展風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式 18
4.6加速內(nèi)部審計(jì)的信息化 20

結(jié)束語(yǔ) 21
致謝 22
參考文獻(xiàn) 23
附錄1 24
附錄2 29