摘  要：内部审计作为现代企业管理体系的重要组成部分之一，吸引众多学者研究。随着经济的发展，现代的企业制度得到了完善，内部审计制度的构架急需重新构建，我们也需要进一步扩展内部审计的经济活动业务范围，因此对内部审计效果的研究又成为新的热点。内部审计的职责是为了确保本单位经济运行的安全和经济决策的妥当。合理的机构设置，健全的制度建设，高素质的审计人员引入及良好的审计工作坏境是做好内部审计公正工作的前提。本文以昆山好孩子集团为例，希望通过对内部审计相关理论的探讨，针对该公司出现的问题提出相应的对策，为企业的发展壮大起到帮助。67985

毕业论文关 键 词：内部审计，机构设置，公正

Abstract: Internal audit is an important part of audit supervision in China. With the continuing improvement and perfection of modern enterprise system,  the framework of internal audit needs to be rebuild and the scope of internal audit needs further expansion. The study on the effectiveness of internal audit has become a popular topic. The duty of internal audit is to ensure the safety of the unit’s Economic operation and to make the appropriate economic decisions. Therefore, setting up reasonable mechanism, perfect system, high-quality audit staff and good audit environment have become the prerequisites for the justice of  internal audit work. With the sales volume is increasing year by year, the line of customers is constantly expanding. Howerver, problems like the imperfect legal system, irrational institutional settings,etc. has been exposed in internal audit. In this essay, the author uses Goodboy company as an example,discussing the related theory of internal audit, putting forward the corresponding methods against the company’s problems. The author hopes this essay will make some contributions to development of company.

Keywords: internal audit, institutional settings, justification

目  录

1  引言 4

2  内部审计相关理论简介 4

2.1  内部审计定义 4

2.2  内部审计的内容 5

2.3  内部审计的特点 6

3  审计制度对企业集团的作用 6

3.1  制约作用 6

3.2  保护作用 6

3.3  促进作用 7

3.4  建设性作用 7

3.5  鉴证作用 7

4  好孩子集团内部审计存在的问题 7

4.1  企业管理层不够重视内部审计 8

4.2  企业内部审计机构设置不健全 9

4.3  企业内部审计人员素质低 9

4.4  企业内部审计技术、方法落后 9

5  解决好孩子集团内部审计的对策 10

5.1  提高管理层内控意识 10

5.2  健立完善的内部审计机构 10

5.3  提高企业内部审计队伍素质 11

5.4  由传统的财务审计向经济效益审计转变 11

结 论 13

参 考 文 献