【作者】 陈俊；

【导师】 郑少锋；

【作者基本信息】 西北农林科技大学 ， 农业经济管理， 2009， 硕士

【摘要】 企业管理需要制度、规范化。美国安然等大公司的会计丑闻为人们敲响了警钟,要使企业的经营效益、财务报告真实可靠,法律法规有章可循,必须建立一个贯穿于企业经营活动全过程的内部控制系统,用以自行检查、制约和调整内部业务活动,规范管理程序。本文根据如何构建完善的内部控制体系及审计测试的总体思路与目标,对我国企业的内部控制的现状进行了认真剖析,借鉴COSO模式,结合我国企业具体情况,运用内部控制理论、审计测试理论以及审计评价理论等相关理论,对内部控制体系进行研究,为构建企业有效内部控制和测试评价体系问题提出的思路与对策。论文由以下六章组成:第一章:导言。本章主要阐述本文的选题背景、目的和意义,概述国内外关于内部控制的研究动态,确立了本文研究思路和研究方法,总结了本文的可能创新之处,是本文后续研究的基础性工作。第二章:企业内部控制及审计测试的相关理论。本章从理论视角阐述了内部控制以及审计测试的理论基础,系统介绍了内部控制的相关理论以及审计在内部控制中所处的角色以及所占的地位。为本项研究提供了理论支撑。第三章:公司内部控制现状及问题。本章主要以大型集团上市公司-----上海斯米克建筑陶瓷股份有限公司的内部控制建设为例,着重介绍斯米克公司内部控制的现状以及不足,从而为本文的撰写提供良好了素材。第四章:内部控制的外部审计测试与评价。本章介绍符合性审计测试以及评价的功能,同时以注册会计师对斯米克公司的外部评审为例,从外部审计的角度重点研究斯米克公司内部控制现状中存在的不足。第五章:内部控制的内部审计测试与评价。介绍内部审计对内部控制测试与评价的功能,同时以斯米克公司内部审计报告为例,重点从内部审计的角度探讨斯米克公司内部控制存在的不足。第六章:完善企业内部控制的对策建议。更多还原

【Abstract】 The enterprise management requires normalization and standardization .the accounting scandal which occurred in some large company such as Enron Company,have waked-up for people to make business-effective, reliable financial reports, laws, regulations, rule-based。So, we must establish cross-cutting activities in the whole process of enterprise internal control system that can be used to check constraints and adjust the internal business activities and standardize management procedures.In this paper, based on the general idea and objectives of how to build a perfect internal control system and audit-tested ,combined with China’s enterprises the status of internal control conducted serious analysis ,drawing on COSO model, combined with the specific situation of China’s enterprises, the using internal control theory, audit test theory, as well as evaluating the theory of auditing, study the internal control system, in order to build effective internal controls and enterprise evaluation system made the response and countermeasures. The article composed of papers from the following six chapters Charter 1: introduced the chapter main introduce the background of the subjects ,purpose and significance。overviewed domestic and international research on the dynamics of internal control,established of thought and research methods,summed up innovation , which is basis of follow-up study s of this paper work.Charter2: This chapter mainly listed the large company in Shanghai CIMIC ---as an example of the internal control,focused on the status as well as the lack of internal controls in CIMIC company, which provide a good material for article .Charter 3: the Theory of Internal Control and Audit testing。This chapter from a theoretical perspective descript the basis of internal control and audit testing,introduced the theory of internal control system and the related audit in which the role and status of the share in internal control。The chapter provides a theoretical support for the study。status and problems of internal controlCharter 4: external audit testing and evaluation of internal control This chapter describes the audit test and evaluation functions to internal control and quote an example of the External Review of Institute of Certified Public Accountants of CIMIC in the company , focuses on study the status of CIMIC in the internal control weaknesses from the perspective of the external audit.Charter 5: internal audit testing and evaluation of internal control This chapter describes the internal audit test and evaluation functions to internal control and quote an example of the Internal audit of CIMIC in the company , focuses on study the status of CIMIC in the internal control weaknesses from the perspective of the internal audit.Charter 6: improve internal control measures recommended.更多还原