【作者】 张淑贞；

【导师】 孙文刚；

【作者基本信息】 山东经济学院 ， 会计学， 2011， 硕士

【摘要】 随着社会经济的不断发展,现代企业面临着日益复杂的市场和激烈的竞争。内部审计作为企业内部控制的重要组成部分,需要深入到企业的各种经营管理活动中,及时揭露企业存在的威胁并发出预警,为企业管理者进行正确决策和经营管理提供信息。但是,目前我国企业内部审计不论是在法律法规的建设上,还是在机构设置、人员素质上都无法满足现代企业的需要和要求,企业领导者以及内部审计人员对内部审计的本质认识不深入,对内部审计职能不明确,使得内部审计的作用得不到有效发挥,制约了企业的发展。在2007年全国审计工作会议上,刘家义审计长首次提出“现代国家审计是国家经济社会运行的免疫系统”的重要论断。2008年3月,刘家义审计长做了题为《以科学发展观为指导,推动审计工作全面发展》的报告,进一步全面、系统阐述了这一观点。审计免疫系统论的提出是对审计本质的深化发展,运用到内部审计领域,该理论认为内部审计具有预防、抵御和揭示风险的功能,能够加强企业的风险管理,帮助企业增强自身的“免疫力”,是企业经济运行的“免疫系统”。可见,这一观点的提出对内部审计来说也是重大的审计理论创新,对传统的内部审计和审计工作转型都有着极大的拓展、推动作用,对我国的内部审计建设具有较重要的理论意义与现实价值。本文采用规范研究的方法,探讨了内部审计免疫系统论的相关问题。首先,利用学科交叉的研究方法,在生物学和仿生学等多学科基础上对审计免疫系统论进行了分析,提出审计免疫系统论的内涵;其次,通过分析内部审计在“免疫系统论”下的本质、功能、作用机理、意义等一系列问题,构建了内部审计免疫系统;再次,运用归纳演绎等方法总结了目前我国企业内部审计的现状及运行过程中存在的问题;最后,针对上述问题,提出内部审计可以沿着更新观念——健全法规——改善环境——优化模式——改进方法的途径采取相应的措施,从而促进内部审计免疫系统的有效实施。更多还原

【Abstract】 With the continuous development of social economic, modern enterprises are faced with increasingly complex market situation and fierce competition. As an important part of internal control in enterprise, internal auditing needs to be involved in all the management activities of enterprises, expose the threat exiting in enterprise and issue warnings, so that it helps manager to run the entity and to make correct decisions. However, the present internal auditing is unable to meet the needs and requirements of modern businesses because it has problems in such aspects as laws and regulations, institutional arrangements, quality of personnel and so on. The leaders and internal auditors in enterprise can’t understand the essence of internal auditing deeply, and can’t clearly understand the functions of internal auditing. Consequently, these factors make the roles of internal auditing can’t be played effectively and restrict the development of enterprise.At the 2007 national audit work conference, chief auditor Liu Jiayi first proposed an important thesis that the modern state auditing was the immune system of national economic society operation. In March 2008, chief auditor Liu Jiayi made a report titled“Promote the all-round development of auditing work guided by the scientific development concept”, and expounded this view further comprehensively and systematically. Audit essence develops further by putting forward the auditing immune system theory. Applied to the internal auditing field, this theory considers that internal auditing has the function of preventing, disclosing and resisting the risk to strengthen enterprise risk management and enhance enterprise’s“immunity”. It is thus clear that, internal auditing is“immune system”of the enterprise economic operation. It is thus clear that, this theory is also a significant auditing theory innovation for internal auditing, it has great role of expanding and promoting to traditional internal auditing and auditing transformation, and it has an important theoretical significance and practical value for internal auditing construction in our country.This paper adopts the standardized method to explore the issues of internal auditing immune system theory. Firstly, this paper analyzed the auditing immune system theory based on biology, bionics and other disciplines with the use of interdisciplinary research methods, and proposed the connotation of auditing immune system theory; Secondly, it constructed the internal auditing immune system through analyzing a series of problems of the auditing immune system theory, such as the essence, the function, the function mechanism, significance and so on with the use of inductive and deductive methods; Thirdly, this paper summarized the status and problems in operation process of internal auditing in our country at present; Finally, in view of the above questions, the paper proposed that internal auditing could take corresponding measures along the way by updating concept, perfecting regulations, completing environment, optimizing model, and improving methods to promote the implementation of internal auditing immune system effectively.更多还原