本文从内部审计增值性角度出发，在内部审计的相关概念及受托责任理论、价值
链理论的基础上，基于HK发展集团的战略目标，结合公司业务经营及内部审计工作开
展情况，从平衡计分卡对公司的内部审计的增值性进行研究，构建HK发展集团内部审
计增值性评价体系，并利用层次分析法得出评价指标的权重，最后得出HK发展集团公
司的内部审计增值性等级评价
研究表明，目前HK发展集团内部审计增值性处于中等状态，根据对HK发展集团公
司高层管理者的调研及平衡计分卡的评价结果，分析得出HK发展集团公司在内部审计
内部控制、风险管理及内部审计基础能力方面增值性差。总结出目前HK发展集团增值
型内部审计体系在内部控制、风险管理、内部基础建设三方面存在的问题并查找其原
因，为对策建议的提出奠定基础。在本文的最后，为更好地实现内部审计增值性价
值，对HK集团公司的增值型内部审计体系优化提出了针对性的改进建议
关键词：内部审计；增值功能；平衡计分卡；内部审计体系OPTIMIZATION RESEARCH OF VALUE - ADDED
INTERNAL AUDIT SYSTEM FOR HK
DEVELOPMENT GROUP
ABSTRACT
With the development of economy home and abroad, operational risk of nterprise is
gradually increased. Enterprise development is continuously altered by development
environment, market and resource environment etc., which demands a set of perfect internal
management mechanism in a company. And internal auditing is an important mean to ensure
good running of this mechanism. Internal auditing is always ignored in Chinese companies
and the number of auditors is gradually compressed. So in modern business management,
internal auditing must be reformed. The role of internal auditing in internal control and risk
management must be valued in HK Development Group. Then with the strengthening of
internal auditing management, and with the guidance of inner control and risk management,
business management and operation capability would be further enforced through the
appreciation function of internal auditing, and thus to fully push and realize the transition and
upgrade of HK Group. In the process it is very important to grope for the appreciation
development of internal auditing which should be suitable to the self-growth of HK.
On the basis of internal audit concept and fiduciary duty theory , value chain theory
and so on.From the internal audit value Anglebased on strategic objectives of HK Developme
nt Group, combined with the company&39;s business operations and internal audit work, the value
of the internal audit of the company is studied from the six dimensions of the Balanced Score
card. Based on the traditional four dimensions ,we addition external auditors and risk manage
ment, this paper constructs the evaluation system of the internal audit value of the HK Develo
pment Group, and uses the analytic hierarchy process to get the weight of the evaluation index
. Finally, it draws the evaluation value of the internal audit value of HK Development Group,
the paper constructs the evaluation system of the internal audit value of the HK Development
Group, and uses the analytic hierarchy process to get the weight of the evaluation index, finall
y, draw the evaluation value of the internal audit value of HK Development Group.
The results show that the current value of internal audit of HK Development Group is
neutral, and according to the evaluation results of HK executives of HK Development Group
and the evaluation results of Balanced Scorecard, the results show poor value added of HK De
velopment Group in internal control, management and internal audit basic capacity. This paper summarizes the problems existing in the three aspects of internal control, risk management a
nd internal infrastructure construction of the valueadded internal audit system for HK Develo
pment Group and finds out the reasons for the proposal. At the end of this paper, in order to b
etter realize the value of internal audit value, the targeted improvement proposals are propose
d for valueadded internal audit system of the HK Development Group
KEY WORDS: internal auditing, appreciation function, balanced scorecard, audit system目 录
第一章 引言....1
1.1 研究背景 ........... 1
1.2 研究目的和意义 ........... 1
1.2.1 研究目的 . 1
1.2.2 研究意义 . 2
1.3 国内外研究动态 ........... 2
1.3.1 国外研究动态 ..... 2
1.3.2 国内研究动态 ..... 4
1.3.3 国内外研究动态评述 ..... 6
1.4 研究思路和方法 ...........
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