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编号：毕业论文题目：浅议企业内部控制审计院（系）：成人教育学院专业：会计学生姓名：学号：指导教师：职称：题目类型：√理论研究实验研究工程设计工程技术研究软件开发2012年10月22日第1页共4页摘要随着经济的发展，市场竞争越来越激烈，企业面临着经营地点分散、控制跨度增加、控制权利层次增多等难题，商业欺诈、资金周转不力等经营风险与财务风险越来越大，管理任务更加艰巨，需要企业内部协调一致，加强监督和控制，防止工作差错和舞弊，提高经营效率，提高企业的竞争能力。因此企业无论在客观还是主观上都要建立起具有自我控制和自我调节功能的管理机制。且应经济的发展和社会环境的变化，受托经济责任的内涵也在拓展和变化，而受托经济责任关系的发展和变化又促使审计业务的种类的不断发展和丰富，内部控制审计业务应运而生。充分发挥内部控制审计的监督鉴证作用，可以有效降低企业经营风险，促进企业强化风险防范，不断提高经济效益。关键词：内部控制审计；认识；问题；对策第2页共4页AbstractWiththedevelopmentofeconomy,theincreasinglyfiercemarketcompetition,enterprisesarefacingthemanagementplaceisdispersive,spanofcontrol,controlrightsincreaseincreasedlevelsofproblem,commercialfraud,capitalturnoverandineffectivemanagementriskandfinancialriskmanagementismoreandmorebig,taskismoreformidable,needenterpriseinternalcoordination,strengthenthesupervisionandcontrol,topreventtheerrorandfraud,improveoperationalefficiency,enhancetheenterprisecompetitiveability.Therefore,enterprisesintermsofobjectiveorsubjectivetoestablishselfcontrolandselfadjustmentfunctionofmanagementmechanism.Shouldthedevelopmentofeconomyandthechangesofsocialenvironment,theeconomicresponsibilityconnotationalsoindevelopmentandchanges,andentrustedwiththeresponsibilityofeconomicrelationsdevelopmentandchangestoauditbusinesstypesandthecontinuousdevelopmentoftherich,theinternalcontrolauditbusinessemergeasthetimesrequire.Accordingly,makefulluseofinternalcontrolauditsupervisionassurancefunction,caneffectivelyreducebusinessrisk,promoteenterpriseaggrandizementriskisonguard,raiseeconomicbenefitsceaselessly.Keywords:internalcontrolaudit;cognition;problem;countermeasure第3页共4页目录引言................................................................................................................................11内部控制审计的产生与发展......................................................................................21.1内部控制审计在国外的产生与发展.................................................................21.2内部控制审计在我国的引进和发展.................................................................22我国企业内部控制审计的需求分析..........................................................................32.1企业内部控制审计需求动因分析.....................................................................32.1.1内部控制审计的外部需求分析..............................................................32.1.2内部控制审计的内部需求分析..............................................................32.2内部控制审计的重要性.....................................................................................33内部控制审计的概述..................................................................................................43.1内部控制审计的要素.........................................................................................43.1.1审查与评价控制环境..............................................................................43.1.2审查与评价风险管理..............................................................................43.1.3审查与评价控制活动..............................................................................53.1.4审查与评价信息与沟通..........................................................................53.1.5审查与评价监督......................................................................................53.2内部控制检查要点.............................................................................................53.2.1责任控制制度...........................................................................................53.2.2内部牵制制度..........................................................................................53.2.3会计控制制度..........................................................................................63.2.4经营方面各个循环系统的控制制度......................................................63.2.5财产、凭单管理制度..............................................................................64实施企业内部控制审计的程序和方法......................................................................64.1内部控制审计程序..............................................................................................64.1.1了解企业的内部控制情况且记录...........................................................64.1.2初步评价内部控制的健全性。..............................................................74.1.3实施符合性测试程序，证实其设计和执行的效果..............................74.2内部控制符合性测试常用的方法：.................................................................74.2.1询问法......................................................................................................74.2.2观察法......................................................................................................74.2.3证据检查法..............................................................................................74.2.4重复执行法..............................................................................................8第4页共4页4.3实施内部控制审计方案.....................................................................................85我国企业内部控制审计的案例..................................................................................85.1基本情况.............................................................................................................95.2审计中发现的问题................................................................