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密级：学校代码：10075分类号：学号：46010108008工商管理硕士学位论文学位申请人：尹剑指导教师：张双才教授学位类别：工商管理硕士学科专业：工商管理授予单位：河北大学答辩日期：二〇一〇年十二月ClassifiedIndex:CODE:10075U.D.C.:NO:46010108008ADissertationfortheDegreeofM.ManagementResearchofInternalControlAuditinEnterpriseCandidate:YinJianSupervisor:Prof.ZhangshuangcaiAcademicDegreeAppliedfor:Master of Business AdministrationSpecialty:Business AdministrationUniversity:HebeiUniversityDateofOralExamination:December,2010摘要I摘要随着我国社会主义市场经济体制的建立和完善，企业内部控制审计对内部控制建设的促进作用慢慢显现出来。本文就“企业内部控制审计研究”这一课题，从历史、政治、经济的角度，在宏观、微观的层面上，参考国外先进的研究发现，借鉴国外的内部控制审计的成功做法，吸取各地内部控制审计失败的经验教训，查阅大量关于企业内部控制审计的文字资料和视频介绍，从内部控制审计背景开始，追溯企业内部控制审计理论的历史，介绍我国目前企业内部控制审计研究的相关理论，在澄清相关的概念、理论发展、研究的必要性和重要性后，通过介绍内部控制、内部控制审计的概念，分析二者间关系，并在其中加入大量的相关信息介绍，特别是我国目前内部控制审计的现状、存在的问题，针对现有问题提出一些相应的对策，并详细介绍内部控制审计实施，包括其标准，途径、程序等一系列相关问题，并举出金猴集团的内部控制审计工作的探索创新的代表性案例，来说明和探寻内部控制在现代企业健康发展中的重大意义和内部控制审计在完善企业内部控制中的作用，突出内部控制审计在企业内部控制建设中扮演重要角色，并针对内部控制审计的实施和程序作了说明。关键词内部控制，内部审计，内部控制审计AbstractIIAbstractWiththedevelopingofChina'ssocialistmarketeconomy,enterprisesinestablishingandperfectingtheinternalauditfortheconstructionoftheroleofinternalcontrolgraduallyemergedintheenterprise.Fromhistorical,political,economicpointofviewandthemacroandmicrolevel,thepaperelaboratesInternalControlAuditinEnterprise.Withreferringtoforeignsuccessoftheauditofinternalcontrolpractices,lessoninglearnedfailures,accessingtolargeamountsofdata,IdescribeChina'scurrentauditofinternalcontrolrelevanttheoriesfromthebeginningtothebackgroundoftheinternalcontrolauditofinternalcontrolaudittheoryofhistory.Afterclarifyingtherelevantconcepts,theoreticaldevelopment,thenecessityandimportanceofresearch,byintroducinginternalcontrolandtheconcept,analyzingtherelationshipbetweenthem,thepapershowstheinternalcontrolauditofthecurrentsituation,problemsandthesolutionsagainstsomeexistingcountermeasures,includingtheimplementationoftheinternalcontrolaudit,standards,approaches,proceduresandaseriesofrelatedissues.ThearticlerefersMonkeyGroup’seffortsofinternalcontrolauditasacase,inordertoshowthesignificanceofinternalcontrolinthedevelopmentofenterprisesinthemodernworld.Theresearchhighlightsthattheinternalcontrolauditinenterprisesplaysanimportantroleintheconstruction.Besides,thearticlealsoexplainstheproceduresduringtheimplementation.KeywordsInternalcontrolInternalauditAuditofinternalcontrol目录III目录第1章引言·······················································································································11.1内部控制审计背景探讨·························································································11.1.1内部控制审计的重要性··················································································11.1.2内部控制审计研究的必要性···········································································11.2内部控制审计理论综述·························································································21.2.1内部控制审计的理论发展···············································································21.2.2我国企业内部控制审计领域的研究现状·······················································21.2.3内部审计在企业内部控制中的作用·······························································41.3文章研究思路·········································································································51.3.1资料调查，熟悉我国内部控制审计背景·······················································51.3.2认真分析，总结我国内部控制的主要问题···················································61.3.3初步探索，提出相关可行性建议···································································61.3.4通过有代表性的案例进行深入分析·······························································61.4本文的创新之处·····································································································61.5研究方法·················································································································7第2章内部控制与内部控制审计···················································································82.1内部控制概述·········································································································82.1.1理论发展过程··································································································82.1.2内部控制的含义······························································································92.1.3内部控制在现代企业发展中的重大意义·······················································102.2内部控制审计在企业内部控制建设中扮演重要角色··········································112.2.1内部控制审计的几个基本问题·······································································112.2.2内部审计在企业内部控制中扮演重要角色的必然性···································16第3章我国企业开展内部控制审计的主要问题、原因和解决策略·····························183.1我国企业内部控制审计的主要问题······································································183.1.1内部审计缺乏可行性强的模式·······································································18目录IV3.1.2内部审计缺乏权威性······················································································183.1.3审计工作缺乏方向··························································································183.2我国企业内部控制审计问题产生的主要原因·····································