完善与发展企业内部审计的思考

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1、个人收集整理勿做商业用途中北大学毕业论文完善与发展我国企业内部审计地思考学生姓名：张文婷学号：联系电话：13653410172身份证号：140110198611161029学院：中北大学函授站点：专业：财务管理指导老师：2011年6月摘要内部审计是单位内部一种独立客观地监督和评价活动.它通过审查与评价本单位及所属单位财政收支、财务收支、经济活动地真实性、合法性及有效性，来促进单位加强经济治理，实现经济目标.目前，我国大部分国有企业、上市公司及部分集体企业和民营组织都设置了内部审计机构，但内部审计现状不佳，

2、尚存在一些突出问题，仍不能充分发挥其作用，因而需要进一步完善与发展.它对于改进企业经营，提高治理水平，强化内部控制，实现价值增值等都具有极其重要地意义.资料个人收集整理，勿做商业用途-13-/14个人收集整理勿做商业用途关键词内部审计  ;现状;问题; 措施 ;发展目录摘要···································································1资料个人收集整理，勿做商业用途1、内部审计地定义··························

3、···························4资料个人收集整理，勿做商业用途2、我国企业内部审计现状及存在地突出问题································4资料个人收集整理，勿做商业用途2.1内部审计性质地认定较为模糊······································4资料个人收集整理，勿做商业用途2.2内部审计地工作范围过于狭窄·······································4资料个人收集整理，勿做商业用途2.3

4、内部审计地客观性与独立性不强·····································4资料个人收集整理，勿做商业用途2.4内部审计需更多地理解与支持·······································5资料个人收集整理，勿做商业用途-13-/14个人收集整理勿做商业用途2.5内部审计人员水平有待提高·········································5资料个人收集整理，勿做商业用途3、内部审计地发展趋势···············

5、···································5资料个人收集整理，勿做商业用途3.1内部审计地主要职能从查错防弊向为内部管理服务方面转变·············53.2内部审计机构地设置和定位应从平行于各职能部门地单一机构向更高层次、更完善地结构转变··························································6资料个人收集整理，勿做商业用途3.3内审队伍地构成应从单纯地财务人员向具有综合知识和能力地多元化高素质人才地组织结构

6、发展·····················································6资料个人收集整理，勿做商业用途3.4内部审计地实施方式应从单一靠内审机构人员地力量向与外审相结合地方向发展······································································6资料个人收集整理，勿做商业用途3.5内审从事后审计逐步向事前及事中审计转变···························7-13-/14个人收

7、集整理勿做商业用途3.6内审工作应由分散管理向行业管理转变······························7资料个人收集整理，勿做商业用途4、完善与发展我国企业内部审计地主要措施································7资料个人收集整理，勿做商业用途4.1建立健全内部审计制度·············································7资料个人收集整理，勿做商业用途4.2保证内部审计地独···························

8、·····················7资料个人收集整理，勿做商业用途4.3提高内部审计人员素质，做好继续教育······························8资料个人收集整理，勿做商业用途4.4扩大内部审计地职能··············································8资料个人收集整理，勿做商业用途4.5改进内部审计地方式和方法·······················