针对企业管理在当今社会面临着各方面的新的挑战，比如技术发展的多样化、市场
竞争情况的瞬息万变、内外部利益格局的错综复杂和宏观管理环境的难以预测，从企业
管理层需求的角度对内部审计的作用进行思考，指出内部审计需要提升在企业中的自身
价值，不能仅仅局限于查错纠弊的事后审计，更要在企业管理中，将审计环节前置，从
事后到事中再到事前，不只满足于审计出违反制度和法规的问题，也要能够找到问题产
生的深层次原因，最终做到内部审计部门能够介入到企业发展规划和战略制订，为管理
层提供审计咨询服务
结合现代企业治理和风险管理的相关理论，主要从审计目的、审计服务对象、审计
方法等方面，分析内部审计中的不同审计类型在作用上的差异以及内部控制审计在企业
内部审计和外部审计中的差异，指出内部控制审计在完成内部审计价值提升作用中的独
特作用和优势。本文并不局限于对个案问题进行分析，而是站在管理层关心的企业发展
方向的角度来审视全流程和全领域的情况。从风险管理理论着手，结合 A 企业的管理实
践，以具体案例为载体，着重从审计方法优化、大样本数据分析、以因果关系为目标的
审计实施等纬度研究企业内审中内部控制审计的组织实施优化
本文详细介绍了审计项目的前期准备、各实施环节的内容及各种改进的审计方法
首先，本审计案例查阅大量关于工程建设投资的法规和规章。其次，为了更准确地判断
一个企业已有内部控制措施的有效性，在审前阶段，审计小组的所有成员都总结不同业
务流程的详细操作
关键词：内部控制审计，实施，优化v
ABSTRACT
The purpose of this study is to find out the concrete measure to promote the value of
internal audit. The government sectors, such as the Ministry of Finance and the National
Audit Office, have enacted a number of statutes to administrate the audit actions in China. In
addition, there are some guilds also formulate a series of standards. this paper sums up the
characteristics of the contemporary internal audit, in terms of the type of
organization ,measures ,the requirement of administration, and so on.
Today, the business administration will be confronted with a large number of new
challenges in all aspects, such as the diversified development of technology, the constantly
changing of market competition, the complexity of internal and external interest structure and
the macro management environment which is difficult to predict. As a result, the managers are
more concerned about the content of the existing operating that can’t be contented with the
needs of the enterprise&39;s future than the mistakes what have happened previously.
In order to meet the enterprise managers&39; needs, the internal audit will be not only to
check out the departed error, but also to seek out the embedded and genuine factors what
probably give rise to tremendous risks. The internal audit should reconsider its role in the
enterprise and should help the managers to enact the planning for the enterprise development
and provide audit consulting services.
Rather than telling the readers how to find out the accidents which might have brought
enormous losses to the company, this paper is to check the overall or all-business operations
from the business controllers’point of view. Speaking of the risk management, combined with
management practice and specific cases of the A enterprise, this paper will research on the
optimization of internal control audit in enterprise internal audit mainly from three
perspectives --- the optimization of audit methods, large sample analysis and the causal
auditing implementations.
This paper illustrates the preliminary preparation for the audit project, the substance of
every implementary segment and various improved audit methods in details. First of all, this
audit case is based upon a great deal of regulations and rules about the investment of
engineering construction. Secondly, for the sake of verifying the effectiveness of the existing
internal control measures for an enterprise more accurately, in the preparation stage, all the
members of the audit team have summarized the detailed operations of different businessvi
process.
Key word: internal control audit; implementation; optimalvii
目录
1 绪论.....1
1.1 研究背景...........1
1.2 研究的理论意义..........3
1.3 研究的现实意义...........4
2 研究综述..........5
2.1 国外研究综述...5
2.2 国内研究综述...5
3 案例的管理背景和主要审计方法优化..........9
3.1 工程建设项目的特点和管理背景.......9
3.2 A 公司情况简介.........10
3.3 主要审计方法的优化.11
3.3.1 人员穿插与业务交叉优化访谈...
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