摘 要
回顧歷史，自建立審計機構(gòu)始，經(jīng)過多年的努力，我國初步形成了包括國家審計、內(nèi)部審計和社會審計在內(nèi)的審計組織體系。國家審計機關(guān)，內(nèi)部審計部門，民間審計組織分工協(xié)作、相互配合、各有側(cè)重，不斷適應(yīng)我國各種所有制經(jīng)濟審計所提出的新要求，全面發(fā)揮促進(jìn)和制約作用。但是，隨著我國改革的不斷深化，市場經(jīng)濟環(huán)境的日趨復(fù)雜化，現(xiàn)有的內(nèi)部審計組織體系暴露出許多缺陷和不足，不僅使內(nèi)部審計工作未能發(fā)揮其應(yīng)有的作用，而且阻礙了經(jīng)濟的發(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)計為主，運用了審計學(xué)、會計學(xué)等現(xiàn)代理論，在分析當(dāng)前我國企業(yè)內(nèi)部審計的現(xiàn)狀，以及企業(yè)集團內(nèi)部審計機構(gòu)組織模式的基礎(chǔ)上，提出了適合xx礦業(yè)集團的最佳內(nèi)部審計組織模式。根據(jù)xx礦業(yè)集團的實際情況為其制定了一套系統(tǒng)的內(nèi)部審計工作制度，為內(nèi)部審計體系的建立和運作奠定了制度基礎(chǔ)。

關(guān)鍵詞 內(nèi)部審計 審計目標(biāo) 內(nèi)部控制
Abstract
The review history, from the establishment auditing office beginning, passed through many year endeavors, our country has formed initially including the state audit, the management audit and the social audit Audit organization system. The National audit body, the management audit department, the private audit organization cooperation based on division of labor, coordinates, to have the stress respectively mutually, adapts the new request which unceasingly our country each kind of system of ownership economy audit proposed, the comprehensive display promotes and restricts the function. But, reforms along with our country the unceasing deepening, the market economy environment complicates day by day, the existing management audit organization system exposes many flaws and the insufficiency, not only enables the management audit work to play its proper role, and has hindered the economical development and reform thorough. Therefore, establishes the science effective management audit system, in the consummation examines the system to become the urgent matter.
This article applies the design primarily, utilized examined modern theories and so on economics, accounting, in the analysis current Our country Enterprise management audit's present situation, as well as in the enterprise group management audit organization pattern's foundation, proposed suited the Jixi mining industry group the best management audit organization pattern. Has formulated a set of system's management audit work routine according to the Jixi mining industry group's actual situation for it, has laid the system foundation for the management audit system's establishment and the operation.

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)集團概況 1
1.2xx礦業(yè)集團內(nèi)部審計機構(gòu) 2
第2章 xx礦業(yè)集團內(nèi)部審計目標(biāo)的確定 3
2.1審計工作準(zhǔn)備 3
2.2企業(yè)目標(biāo)的實現(xiàn) 3
2.3企業(yè)管理層的影響 3
2.4審計風(fēng)險的規(guī)避與防范措施 4
2.4.1提高審計人員素質(zhì) 4
2.4.2規(guī)范審計工作程序 5
2.4.3搞好審計風(fēng)險預(yù)測，增強自我保護(hù)意識 5
2.4.4完善審計承諾制度 5
2.4.5建立風(fēng)險責(zé)任制度與內(nèi)部激勵約束機制 5
2.4.6認(rèn)真聽取被審單位意見 5
2.4.7建立風(fēng)險防范基金及向保險公司責(zé)任保險 5
第3章xx礦業(yè)集團內(nèi)部審計基礎(chǔ)制度設(shè)計 5
3.1內(nèi)部審計組織機構(gòu)設(shè)計 5
3.2內(nèi)部審計崗位責(zé)任與職權(quán)設(shè)計 5
3.2.1審計人員崗位責(zé)任設(shè)計 5
3.2.2內(nèi)審人員職業(yè)素質(zhì)設(shè)計 5
3.3審計工作的基本程序設(shè)計 5
第4章 xx礦業(yè)集團內(nèi)部審計業(yè)務(wù)流程制度設(shè)計 5
4.1審前準(zhǔn)備控制設(shè)計 5
4.1.1審計方案 5
4.1.2編制審計方案 5
4.2審計的實施階段控制設(shè)計 5
4.2.1控制測試 5
4.2.2實質(zhì)性程序 5
4.3審計報告設(shè)計 5
4.4后續(xù)審計控制設(shè)計 5

結(jié)束語 5
致謝 5
參考文獻(xiàn) 5
附錄1 5
附錄2 5