高级审计师论文发表,对完善我国企业内部审计的思索
On the perfection of China's internal audit thinking
The enterprise internal audit is the enterprise's own an independent evaluation system, and all economic activities of the enterprise are reviewed and evaluated, from the constraints of enterprise management, protection, authentication, promotion, construction and the role of the general staff. The present work of enterprise interior audit lack of independence, audit personnel quality is not high, the lack of attention to the internal audit function, limiting the OIA work.
The enterprise internal audit is to strengthen the internal management of enterprises and enhance the economic benefit of enterprise interior, all economic activity monitoring and evaluation, its purpose is to expose and reflect the enterprise's assets, liabilities and profits and losses and the real situation, financial investigation balance of the various illegal problem, defend a country possessory rights and interests, promoting the building of a clean government, prevent the state owned assets loss, for the government to strengthen macro-control services. The enterprise internal audit is the audit system of our country socialism the main component, its important function is the economic supervision and economic evaluation, establish the internal audit system is a common international practice, along with our country socialist market economy system establishment, internal audit is playing a more and more important role.
One, our country enterprise internal audit status
Internal audit in the international development, our country from on century 80 time metaphase since the implementation of the internal audit system, internal audit from scratch, has obtained the considerable development, for social and economic development has played a positive role. An internal audit team rapid development, already amounted to about three hundred thousand people from personnel. Two is the role of internal audit is becoming more and more important, from the initial set up to malpractice audit "check" role, to the development of market economy high level" staff" change. Three is China's internal audit and internal audit the faster cooperation. And attach importance to the successful experience of internal audit in our country, the internal audit work seriously enough, the internal audit work in our country did not produce benefits, many units have established internal audit mechanism, but it is the financial assistance, some units even their own statutes are not, some units although it has its own constitution, but most quoted some financial accounting work standards, they think that internal audit is the supervision of accounting, and neglected the internal management control functions.
In two, China's internal audit problems
With the deepening of China's reform, economic society progress gradually and organizational development and change, the existing audit and the audit organization system increasingly exposed many defects and shortcomings. On the internal audit of the enterprise, the outstanding issue that exists at present is mainly:#p#分页标题#e#
( a ) of the internal audit lack of awareness
First of all, the internal audit work due to lack of support. Some of China's enterprise management of the internal audit can provide a variety of services management, lack of understanding, not the internal audit as the organic component of the enterprise and strengthen enterprise management necessary ways and means, and the internal audit as a pick yourself trouble trouble mechanism, psychological rejection from internal audit idea, often the internal audit to give up halfway.
Secondly, the internal audit staff appointed and removed at will. Internal audit organization and personnel directly responsible to the leader of the enterprise, enterprise management of the internal audit of the understanding inadequacy can cause internal audit orgnaization setting and personnel with the use of great randomness, management layer can be removed and internal auditing, internal auditors are not reduced, and a number of internal auditors will be enterprise's specific condition about it in exchange for a new group, which makes the internal audit staff due to frequent change and cannot play its function.
Once again, the internal audit work of publicity. Cause of partial worker does not see the individual income and the relation of business economic benefits, the internal audit work is not understood, or even resentment, even some auditors also believes that the audit was" offended" job, have emotional difficulties, less work is active.
( two) the internal audit in the enterprise 's position is not accurate
高级审计师论文发表Under the condition of market economy, the enterprise internal audit is not independent status, and even with the detached position, the internal audit department in the work process, except for those involving significant economic cases and some personal problems to report directly to the principal responsible person, the enterprise management in the presence of the processing technology and the method of errors and mistakes, it should first listen to the relevant staff, the relevant personnel correct themselves. If without ventilation, report directly to main leader, is not conducive to correct the errors, is not conducive to the harmonious working relationship, but also improve the enterprise efficiency and operation level.
( three) the independence of internal audit difference
Internal audit mechanism is arranged in the unit body, the person in charge of the unit carries out its work under the leadership of the unit, to achieve the operational objectives of the service. In view of this, the internal audit of the enterprise hard to stand in objective, fair position on the financial situation of enterprises to make objective, fair, reasonable and legitimate evaluation.
( four) the internal audit mode lag
Due to the internal audit of our country still basically to audit of financial revenues and expenditures, the main purpose of the audit is to" check the wrong prevents abuses", so the audit method and technology are mainly manual audit the main. Rarely use statistical sampling method. In the risk assessment of audit, internal control system appraisal, computer audit, internal audit practice in using this method less. Audit method and technology means backward, must restrict the function of internal audit and role play.#p#分页标题#e#
( five) the quality of internal audit staff is not high
Along with the establishment and development of market economy, enterprise investment diversification, in planned economy period some enterprises merger, respectively, between the enterprise debt restructuring, non-monetary transactions acts have occurred; to serve the economic development of enterprises and enterprise economic behavior of internal audit staff must be involved in these behaviors in enterprises. While China's internal audit staff mostly from the post of accountant turned knowledge is unitary, and lack of production, operation, management knowledge and experience, so that the internal audit work from the certificate and the book to find the problem, not from the actual work deep finding problems.
Three, improve the enterprise internal auditing in our country the main strategy
In view of our country enterprise internal audit present situation and existing problems, regardless of its orientation, system or method, can further meet the requirements of modern enterprise system and economic supervision and evaluation. Internal audit and the new requirements of accession to the WTO since the widening gap, its limitations with the changing economic environment is more obvious, and thus an urgent need for internal audit to be improved and perfected, and seek to all-around, wide field, the development of high quality, the main strategy is:
( a ) of the internal audit of the nature and positioning
Internal audit in enterprise management is an extremely important and special status. Internal auditing is an important part of enterprise internal control, and supervision and evaluation of internal control in other parts of the main force, and thus its in strengthening internal control should play a positive role. Moreover, in the modern enterprise management, with the external environment changes, the increase of various kinds of risks, the company management to strengthen and internal reorganization, the internal audit work should also be on the improvement of risk management and improve the governance structure plays a review, evaluation and stimulative effect, it also gives the internal audit staff of heavier, more responsibility and the mission.
( two) the reasonable set up internal audit organization
At present, China's listed companies have internal audit organization, but basically in parallel with the other departments status, its independence, objectivity and authority to be guaranteed. With the company system innovation and governance structure is progressively and perfect, we advocate in the general meeting of shareholders, board of directors and managers are respectively set up a board of supervisors, audit committee and internal audit department, three between top-down should exist the business guidance relation, the internal audit organization should be higher than the other functional departments, the on the services to the audit committee is responsible for and report performance, in the administrative responsible and report to manager layer. Therefore, the listed company of our country internal audit institutions should be parallel to the various functional departments to higher level upgraded.#p#分页标题#e#
( three) expanding the function and role of internal auditing
Internal audit staff orientation should be to supervise the gives priority to " police"," referee" and other roles to evaluate and supervise pay equal attention to" staff"," assistant" role change, outstanding internal audit" introversion " of the characteristics of internal audit, open up broader space for survival and development.
( four) improving internal auditing method and way
In order to improve internal audit work, must insist to accomplish" three combination": one is advance audit and incidents, audit afterwards combination, to audit supervisory col reach, the problems in the bud or initial stage; two is the microcosmic and macro aspects play a role in the audit of the combination, both from macroscopical adjusting control and macro management requirements of the audit project audit arrangement, and in some specific projects, comprehensive analysis, find out the common or tendency and the causes of the problems, to solve the opinion and the suggestion, to provide a basis for leadership decision-making; three is on the audit found problems persisted in temporary and permanent binding, on the audit found problems should be properly processed, and deep analysis of the causes, from helping to build perfect each regulations system and internal control system, strengthen management, fundamentally to solve, so that no longer has recurring may.
( five) to improve the internal audit personnel's quality
Enterprises increasingly complex business environment and competition is more intense, the internal audit personnel quality raised taller requirement. Internal audit personnel not only proficient in financial accounting, also need the proper understanding of other areas of the business, master the relevant knowledge and skills, in order to better implement the audit and enterprise management services. /shenjilunwen/Along with the internal audit work by the financial field to the field of business management in the infiltration and expansion, internal audit personnel form should diversification, not only to understand the financial and audit professionals, should also be equipped with proficient in the relevant business expertise, employing a rich business experience and high level of personnel to enrich the internal audit department, in order to adapt to the audit field expanding needs, so that the internal audit mechanism under the modern enterprise system to play a greater role.
企业内部审计是企业自身的一种独立的评价体系，并对企业的一切经济活动进行审查和评价，对企业管理起制约、防护、鉴证、促进、建设性和参谋作用。目前的企业内部审计工作缺乏独立性，内审人员素质不高，对内审作用缺乏应有的重视，限制了内审工作的开展。
企业内部审计是为了加强企业内部管理和提高经济效益，对企业内部的一切经济活动进行监督和评价，其目的是揭露和反映企业资产、负债和盈亏的真实情况，查处企业财务收支中各种违法违规问题，维护国家所有者权益，促进廉政建设，防止国有资产流失，为政府加强宏观调控服务。企业内部审计是我国社会主义审计体系的重要组成部分，它的重要职能是进行经济监督和经济评价，建立内部审计制度也是国际上通行的做法，随着我国社会主义市场经济体制的建立，内部审计正发挥着越来越重要的作用。#p#分页标题#e#
一、我国企业内部审计现状
内部审计在国际上蓬勃发展，我国从上世纪80年代中期实行内部审计制度以来，内部审计从无到有，取得了长足的发展，为社会经济发展发挥了积极的作用。一是内部审计队伍迅速发展状大，从业人员已达三十多万人。二是内部审计的作用越来越重要，由建立初期以弊端审计为主的“检查者”角色，向市场经济发展过程中的高层次的“参谋”转变。三是我国内部审计与国际内部审计交流合作的速度加快。和国外重视内部审计的成功经验相比，我国对内部审计工作的重视程度不够，内部审计工作在我国并没有产生应有的效益，许多单位虽设立了内审机构，但却做的是财务的辅助工作，有的单位甚至连自己的章程都没有，有的单位虽有自己的章程，但大都引用一些财务会计的工作标准，他们认为内部审计就是监督会计，而忽视了内审的管理控制职能。
二、我国企业内部审计存在的突出问题
随着我国改革的不断深入、经济社会的日益进步及企业组织的发展变化，现有的各种审计及其构成的审计组织体系日益暴露出不少缺陷和弊端。就企业的内部审计而言，目前存在的突出问题主要在于：
（一）对内部审计认识不足
首先，内部审计工作得不到应有的支持。我国一些企业的管理层对内部审计所能提供的各种管理、服务缺乏理解，没有把内部审计看作企业的有机组成部分和加强企业管理的必要途径与手段，而把内部审计当成给自己挑毛病找麻烦的机构，从心理上排斥内部审计观念，常使内部审计半途而废。
其次，内部审计人员的任命与罢免随意。内部审计机构与人员直接对企业的领导者负责，企业管理层对内部审计的认识不足会造成内审机构设置和人员配备使用上有很大的随意性，管理层可以随意撤并内审机构、精简内审人员，还未等一批内部审计人员将企业的具体状况摸透又换来新的一批，这就使内部审计人员由于频繁更迭而不能发挥其职能作用。
再次，内部审计工作的宣传力度不够。造成部分职工不能正确地看待个人所得与企业经济效益的关系，对内部审计工作不理解，甚至有反感情绪，甚至连一些审计人员也认为审计工作是“得罪人”的差事，产生畏难情绪，工作欠主动。
（二）内部审计在企业中的地位不准确
市场经济条件下的企业内部审计没有超然独立的地位，况且即使具有超脱地位，内审部门在开展工作过程中，除涉及重大经济案件和某些个人的问题需直接报告主要负责人外，对企业管理中存在的处理技术和方法上的失误及错误，完全应该首先听取有关人员的意见，由有关人员自己纠正。若互不通气，直接报告主要领导，既不利于及时纠正错误，也不利于协调工作关系，更不利于提高整个企业的办事效率和运作水平。#p#分页标题#e#
（三）内部审计的独立性差
内部审计机构是单位内部设置机构，在本单位负责人的领导下开展工作，为本单位实现经营目标服务。 鉴于此，企业的内部审计很难站在客观、公允的立场上对企业的财务状况做出客观、公正、合理合法的评价。
（四）内部审计的方法模式滞后
由于我国内部审计主要仍以财务收支审计为主，主要审计目的是“查错防弊”，因而审计方法和技术也主要以手工查账为主。 很少运用统计抽样方法。在风险评估审计、内控制度评审、计算机审计、内部审计实务中此法运用得更少。审计方法和技术手段的落后，必然制约内部审计职能和作用的发挥。
（五）内部审计人员素质不高
随着市场经济的建立和发展，企业投资呈现多元化，在计划经济时期少有的企业购并、分设、企业间的债务重组、非货币性交易等行为时有发生；为服务企业经济发展和规范企业经济行为的内审人员必然要参与到企业这些行为中去。 而我国内部审计人员的绝大部分是从会计岗位转过来的知识面较单一，缺乏与生产、经营、管理相关的知识和经验，使得内审工作多从凭证和账面查找问题，难以从实际工作的深层次上发现问题。
三、完善我国企业内部审计的主要方略
鉴于我国企业内部审计现状及存在的突出问题，无论其定性定位、体制机制或方法方式等，都无法进一步适应现代企业制度要求与经济监督评价需要。内部审计与入世以来新要求的差距日益扩大，其局限性随着经济环境的不断变化则更加明显，因而急需对内部审计加以改进和完善，并谋求全方位、宽领域、高质量的发展，其主要方略是：
（一）明确内部审计的性质与定位
内部审计在企业经营管理中处于极其重要而又特殊的地位。 内部审计既是企业内部控制的重要组成部分，也是监督与评价内部控制其他部分的主要力量，因而其在强化内部控制方面应当发挥不可替代的积极的作用。不仅如此，在现代企业经营管理中，随着外部环境变化、各种风险增多、公司治理加强及内部组织重整，内部审计工作还应在改进风险管理和完善治理结构等方面发挥审查、评价及促进作用，由此也赋予了内部审计人员更重、更多的职责和使命。
（二）合理设置内部审计组织机构
目前，我国上市公司都设有内部审计机构，但基本上都处于与其他职能部门平行的地位，其独立性、客观性及权威性难以得到应有的保证。随着公司制度的不断创新和治理结构的逐步完善，我们主张在股东大会、董事会及经理层之下分别设立监事会、审计委员会及内部审计部门，三者之间由上而下应存在业务指导关系，内部审计机构的设置应高于其他各职能部门，其在业务上向审计委员会负责并报告业绩，在行政上向经理层负责并报告工作。因此，我国上市公司的内部审计机构应从平行于各职能部门向更高层级升格。#p#分页标题#e#
（三）扩大内部审计的职能及作用
内部审计人员的定位应从以监督为主的“警察”、“裁判”等角色向以评价与监督并重的“参谋”、“助手”等角色转变，突出内部审计“内向性服务”的特点，开拓内部审计更加广阔的生存与发展的空间。
（四）改进内部审计的方法和方式
高级审计师论文发表要提高内部审计工作水平，必须坚持做到“三个结合”：一是事前审计与事中、事后审计相结合，即将审计监督的关口前移，把问题解决在萌芽状态或初始阶段；二是微观审计与在宏观方面发挥作用相结合，既从宏观调控和宏观管理的要求出发安排审计项目，又在审计若干具体项目后，综合加以分析，找出共同性或倾向性的问题及其产生的原因，有针对性地提出解决的意见和建议，为领导决策提供依据；三是对审计发现的问题坚持治标与治本相结合，对审计发现的问题既要恰当进行处理，又要深入分析产生的原因，从帮助建立健全各项规章制度和内部控制制度、加强管理工作等方面从根本上加以解决，使之不再有重复发生的可能。
（五）提高内部审计人员的素质
企业经营环境的日益复杂和竞争的更加激烈，对内部审计人员的素质提出了更高的要求。内部审计人员不仅需要精通财务会计，还需要适当了解其他业务领域，掌握相关知识与技能，以便更好地实施审计并为企业管理服务。随着内部审计工作由财务领域向经营管理领域的渗透与扩展，内部审计人员的构成也应该趋向多元化，不仅要有懂财务及审计的专业人才，还应配备精通各项相关业务的专门人才，聘请有丰富经验和较高业务水平的人员充实内部审计部门，以适应审计领域日益拓展的需要，使内部审计机构在现代企业制度下发挥更大的作用。
