内部审计在企业管理中的重要性—以A公司为例.docVIP

第14页（共18页） 摘要及关键词 摘要:内部审计作为一种独立、客观的确认和咨询活动，具有审查与监督、鉴证、评价、确认与服务等职能。内部审计部门是企业在健全管理制度的过程中必须具备的部门之一。国内外各行业发生的各种管理不善的案例证明了内部审计在企业管理中的作用，提高了企业对内部审计的重视程度。我国的内部审计起步较晚，由于内部审计的制度不够完善，导致公司存在部门设置不科学、职责不明确、分工不合理、审查内容不全面等问题。因此，完善内部审计的制度、规范内部审计的程序、发挥内部审计的作用成为企业发展中有待解决的问题。 本文对选题的背景、意义及相关理论进行阐述后，以A公司为例，通过对案例的研究，结合有关理论。总结出该公司在内部审计工作中存在问题，提出了具有针对性的建议，明确了内部审计在企业管理中的重要性。 关键词：企业管理；内部审计；组织结构 Abstract and Key words Abstract: As an independent and objective confirmation and consulting activity, internal audit has the functions of review and supervision, verification, evaluation, confirmation and service. The internal audit department is one of the departments that an enterprise must have in the process of improving its management system. Various cases of mismanagement in various domestic and overseas industries have proved the role of internal audit in enterprise management and increased the importance that enterprises attach to internal audit. China’s internal audit started late. Due to the incomplete internal audit system, the company has problems such as unscientific department setting, unclear responsibilities, unreasonable division of labor, and incomplete review content. Therefore, improving the internal audit system, standardizing internal audit procedures, and playing the role of internal audit have become issues to be solved in the development of enterprises. After expounding the background, significance and related theories of the topic, A Company is taken as the case study in this paper and combines relevant theories. It concludes that the company has problems in the internal audit work, put forward targeted recommendations, and clarified the importance of internal audit in enterprise management. Key words: business management ；internal audit ；organization structure 目 录 TOC \o "1-3" \u 摘要及关键词 Ⅰ Abstract and Key words Ⅱ 第1章 绪论 1 1.1 研究背景及意义 1 1.2 研究内容 1 1.3 研究思路 2 第2章 相关理论研究 3 2.1 内部审计的概念 3 2.2 内部审计的范围 3 2.2.1财务审计 3 2.2.2内控制度的审计 3 2.2.3项目工程的审计 3 2.2.4经济效益审计 4 2.2.5经济责任审计 4 2