随着社会经济的快速发展、市场经济体制的不断深入，审计已经成 为现代企业提高管理能力的一种有效工具，内部审计的功能日益凸现， 并且成为审计监督体系的重要内容之一，对提高企业内部管理能力起着 重要作用。随着企业规模的不断扩大，企业集团已经成为一种常态，由 于自身复杂的股权和业务结构导致集团内部审计具有相当的复杂性。此 种状况下，企业集团更要加强内部审计，通过内部审计工具提升对企业 的监督能力，保障组织目标的顺利实现。国内企业集团虽然已经建立了 内部审计制度，但是内部审计的功效并没有得到充分发挥，各种问题频 频出现。 在阅读大量文献的基础上，本文以BG集团内部审计的开展情况为 研究对象，深入的分析了该集团内部审计工作的现状、存在的问题，具 体问题体现在缺乏独立性、功能得不到有效发挥、未有效开展信息化审 计、内部审计发现的问题无法得到闭环纠正等。文章详细分析了问题存 在的原因，主要有审计部在BG集团隶属层级较低、集团内部对内部审 计缺少正确理解、内部审计管理制度不完善、内部审计人员业务能力不 足、未开展后续跟踪审计等。并从提升内部审计机构独立性、提升内部 审计人员多元化知识水平、进一步完善内部审计管理制度、着力关注集 团重点业务领域风险、加强对内部审计发现问题的整改监督力度、加强 内部审计信息化建设等六方面对BG集团内部审计工作提出优化建议。 关键词：企业集团，内部审计，审计流程 辽宁石油化工大学硕士学位论文 II ResearchofBGGroupInternalAuditIssues ABSTRACT WiththedevelopmentofChina'smarketeconomyandthecontinuous improvementofmodernenterprisesystem,asanimportantpartoftheaudit supervisionsystem,theimportanceofinternalaudithasbecomeincreasingly prominentanditplaysanincreasinglyimportantroleinthecompany's internalmanagement.Asahigh-levelorganizationalformoftoday's enterprise,enterprisegroup'sinternalauditisquitecomplexduetoits complexshareholdingandbusinessstructure.Therefore,theenterprisegroup needstostrengthentheinternalaudit,inordertosuperviseandevaluatethe economicactivitiesoftheenterprisegroup,promotetheorganizationto achievethegoalsmoothlyandrealizethevalueincrement.Althoughthe internalauditofChina'senterprisegroupshasacertainhistoryof development,theroleofinternalaudithasnotbeenfullyperformedanda varietyofproblemsarecommon. Onthebasisofreadingalotofliterature,thispapertakesthe developmentofBGgroup'sinternalauditastheresearchobjectandconducts adetailedanalysisofthecurrentstatusofthegroup'sinternalauditwork.And itisfoundthattheinternalauditofBGgrouphassomeproblems,suchasthe independenceofinternalauditinstitutions,theinsufficientfunctionofinternal audit,theunevenqualityofinternalaudit,theineffectiveinformationalized auditandtheproblemsdiscoveredbyinternalauditwhichcannotbecorrected byclosedloop.Thispaperanalyzesthecausesoftheproblemsindetail, mainlyincludingthelowlevelofsubordinationoftheauditdepartmentinBG group,thelackofcorrectunderstandingofinternalauditwithinthegroup,the imperfectionofinternalauditmanagementsystem,theinsufficientbusiness capacityofinternalauditorsandthefailureoffollow-upaudit.Inaddition, thispaperproposesoptimizationsuggestionsforBGgroup'sinternalaudit workinsixaspectswhichincludesenhancingtheindependenceofinternal 辽宁石油化工大学硕士学位论文 III auditinstitutions,improvingthediversifiedknowledgelevelofinternalaudit personnel,furtherimprovingthemanagementsystemofinternalaudit, focusingonrisksinkeybusinessareasofthegroup,strengtheningthe rectificationandsupervisionofproblemsfoundininternalauditand strengtheningtheconstructionofinformatizationofinternalaudit. KEYWORDS: Enterprisegroup,Internalaudit,Auditprocedure 辽宁石油化工大学硕士学位论文 IV 目录 1 绪论 .................................................................................................................1 1.1研究背景和研究意义..............................................................................1 1.1.1研究背景............................................................................................1 1.1.2研究意义............................................................................................1 1.2国内外研究现状分析..............................................................................2 1.2.1国外研究现状....................................................................................2 1.2.2国内研究现状....................................................................................3 1.2.3文献评述............................................................................................4 1.3研究内容与方法......................................................................................5 1.3.1研究内容............................................................................................5 1.3.2研究方法............................................................................................5 1.4创新点.......................................................................................................6 2 相关理论基础 ................................................................................................7 2.1内部审计的概念和特点..........................................................................7 2.1.1内部审计的概念................................................................................7 2.1.2内部审计的特点................................................................................7 2.1.3企业集团内部审计的特点................................................................9 2.2相关理论基础..........................................................................................9 2.2.1委托代理理论....................................................................................9 2.2.2公司治理机制..................................................................................10 2.3内部审计模式........................................................................................11 2.3.1账项基础审计模式..........................................................................11 2.3.2制度基础审计模式..........................................................................12 2.3.3风险导向审计模式..........................................................................13 2.4内部审计工作流程................................................................................14 3BG 集团内部审计现状 ................................................................................17 3.1BG集团概述...........................................................................................17 3.2BG集团内部审计现状分析..................................................................17 3.2.1BG集团组织架构.............................................................................17 辽宁石油化工大学硕士学位论文 V 3.2.2BG集团内部审计人员情况............................................................18 3.2.3BG集团审计范围.............................................................................19 3.2.4BG集团内部审计流程....................................................................20 3.2.5BG集团内部审计组织体系............................................................22 3.2.6BG集团内部审计制度体系............................................................23 3.2.7BG集团内部审计与内控整合机制................................................24 4BG 集团内部审计存在问题分析 ................................................................27 4.1调查问卷分析........................................................................................27 4.1.1调查设计与实施..............................................................................27 4.1.2调查结果分析..................................................................................27 4.2BG集团内部审计存在问题..................................................................31 4.2.1内部审计机构独立性不强..............................................................31 4.2.2内部审计没有充分发挥职能..........................................................32 4.2.3内部审计质量参差不齐..................................................................33 4.2.4未有效开展信息化审计..................................................................34 4.2.5内部审计发现的问题无法得到闭环纠正......................................35 4.3BG集团内部审计存在问题的原因分