企业内部控制系统审计研究

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1、北京交通大学硕士学位论文企业内部控制系统审计研究姓名：张鹏申请学位级别：硕士专业：会计学指导教师：高莹20070401些塞窑遵厶芏亟±堂僮监奎△垦§!垦△￡!ABSTRACTInternalcontrolsystemsfortheeffectiveandtimelydiscoverytheuncertaintyofthedevelopmentofenterprises，effectivemanagementoftheenterprisesbusinessgoalsandobjectiveshavebeenachieved．andadoptascientificand

2、reasonablemeasure=stocontrolthedegreeofuncertaintyunderanacceptablelevelisofvitalsignificance．ThereforeintcImalControlsystemgoodornothasadirectimpactontheriskofenterpriseandthereliabilityofthebasisoffinancialstatements．Auditoninternalcontrolsystemfortestingtheeffectivenessofthedesignan

3、doperationofinternalcontrolisofanimportantwayandcnsralR-ethattheinternalcontrolsystemtoperformitsfunctionsis趾importantmethod．Thispaperaroundtheauditoninternalcontrolsystemisdividedintofivepartsexposition．First,throughtheintroductionweknowthenecessaryoftheaudit0ninternalcontrolsystem．Th

4、eninthesecondpartofthepaperthekeyconceptsrelaledtotheinternalcontrolsystemsareintroduced．Thetllirdcomponentisthemainpartofthearticle，introducestheconceptsrelatedtotheauditoninternalcontrolsystemandtheevaluationmethodofaudition-fuzzyassessmentandoperationalflowchartanalysis．Thesetwokind

5、sofmethodsaredifferent丘啪theperspectiveevaluationoftheinternalcontrolsystemSOastoguaranteetheaccmacyandcompletenessoftheaudit．ThefourthparttakestheCompanyAinSouthChinaasanexample．ThetwomethodsRreusedtoaudititsinternalcontrolsystem．Thelastpartpayemphasisonthedifferenceoftheseauditionmeth

6、odsandothermethods，thendrawtheconclusionoftheseauditionaresuperiortoothers．Lastwepoimoutthedirectionoftheauditoninternalcontrolsystemfl

7、加researchandtheareasoffurthegresearch；thisisalsowhyauthorwrotethispaperandsignificanceofthispaper．Thispaperisuniquebe,oaBsefromthelevelofmanagcmemando

8、perationalprOCeSSitnsedaFuzzyassessmentandOperationalflowchartanalysistoaudittheinternalcontrolsystem，therebyensuringacomprehensive、accuracyandlong-termevaluationoftheinternalcontrolsystems，andprovidingaguaranteeoffinancialstatementsoflegitimacyandfairness．KEYWORDS：Internalcontrolsys