基于业审融合的T公司增值型内部审计研究

LZUFE-KMS > 会计学院

作者	宿洪艳
姓名汉语拼音	Su Hongyan
学号	2019000008151
培养单位	兰州财经大学
电话	15628601556
电子邮件	1373605175@qq.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	无
学科代码	0257
第一导师姓名	苏孜
第一导师姓名汉语拼音	Su Zi
第一导师单位	兰州财经大学
第一导师职称	教授
题名	基于业审融合的T公司增值型内部审计研究
英文题名	Research on Value-added internal audit of T company based on Integration of Business and Audit
关键词	业审融合价值增值内部审计风险管理
外文关键词	Internal Audit ; Value-added ; Integration of Business and Audit ; Risk Management
摘要	随着经济的发展，各行业不断兴起，企业间的竞争愈发激烈，导致公司经营面临着前所未有的挑战。为了满足企业的发展需要，传统的内部审计只能努力通过各种方式实现自身增值。而通信行业作为市场经济中的垄断行业,不仅业务复杂且数据量庞大,因此，其内部审计模式的转型也是迫于眉睫。近年来,专家学者在对内部审计如何实现价值增值的研究过程中探索出一条新的途径——业审融合。本文采用案例研究法，以初步开展业审融合模式增值型内部审计的 T 通讯公司为例，对其初步开展现状进行分析，阐述了该公司增值型内部审计的实施效果以及存在问题，最后据此提出改进 T 公司增值型内部审计的相关建议，并为其他企业提供经验借鉴。研究发现，T 公司依托自身先进的技术平台，将“业审融合”理念贯穿于审计全过程，形成了事前预警、事中控制以及事后监督的增值型内部审计模式，进而取得了显著地成效。如审计效率提高、风险水平降低、流程更加完善等等，表明业审融合模式下增值型内部审计的开展具有一定的现实意义。另一方面，研究还发现，该模式下增值型内部审计的开展虽然具有较高的实践价值，但对企业有一定的要求，如需满足资金充足、技术先进、内部审计独立、审计团队专业、审计氛围良好等条件，这也是企业在业审融合模式下开展增值型内部审计需要克服的困难。对于该文章的研究，一方面希望能够丰富业审融合和增值型内部审计相结合的理论框架,另一方面则希望通过对 T 公司增值型内部审计开展经验的探索分析，为其他企业的增值型内部审计发展起到一定的借鉴指导作用。
英文摘要	With the development of economy and the continuous rise of various industries, the competition among enterprises is becoming more and more fierce, which leads to the unprecedented challenges faced by the company's operation. In order to meet the development needs of enterprises, the traditional internal audit can only strive to realize its own value-added through various ways. As a monopoly industry in the market economy, the communication industry has complex business and huge amount of data. Therefore, the transformation of its internal audit model is also forced. In recent years, experts and scholars have explored a new way -Industry Audit integration in the research process of how to realize the value-added of internal audit. Using the case study method, taking t communication company, which initially carried out value-added internal audit in the integration mode of industry audit, as an example, this paper analyzes the current situation of its initial development, expounds the implementation effect and existing problems of the company's value-added internal audit, and finally puts forward relevant suggestions to improve the value-added internal audit of T company, and provides experience reference for other enterprises. It is found that relying on its own advanced technology platform, T company has run through the whole process of audit with the concept of "integration of industry and audit", formed a value-added internal audit mode of pre-warning, in-process control and post supervision, and achieved remarkable results. For example, the audit efficiency is improved, the risk level is reduced, and the process is more perfect, which shows that the development of value-added internal audit under the mode of industry audit integration has a certain practical significance. On the other hand, the study also found that although the development of value-added internal audit under this mode has high practical value, it has certain requirements for enterprises, such as sufficient funds, advanced technology, independent internal audit, professional audit team and good atmosphere of audit, which is also the difficulty that enterprises need to overcome in carrying out value-added internal audit under the integration mode of industry audit. The research of this article, on the one hand, hopes to enrich the theoretical framework of the combination of industry audit integration and value-added internal audit, on the other hand, hopes to play a cardinal role for the development of value-added internal audit of other Chinese companies by the exploration and analysis of the experience of value-added internal audit of T company.
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	61
参考文献总数	52
馆藏号	0004541
保密级别	公开
中图分类号	F239/146
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32097
专题	会计学院
推荐引用方式 GB/T 7714	宿洪艳. 基于业审融合的T公司增值型内部审计研究[D]. 甘肃省兰州市. 兰州财经大学,2022.

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