关于企业内部审计价值增值的探讨.doc

PAGE PAGE 13 摘 要 为了更好的适应新时期经济全球化的发展趋势，企业一直在积极探索新的内部审计发展途径。增值型内部审计是以实现价值增值为目标，以确认和咨询为主要增值方式的全新审计理念，对于提高企业内部控制水平、实现企业价值增值具有重要作用。基于此，本文以万达企业集团为研究对象，以企业内部审计价值增值为目标，对万达企业集团内部审计工作进行探讨，在对内部审计的含义与作用进行介绍的基础上，深入分析万达企业集团内部审计存在的问题，包括企业内部审计机构设置不合理、审计基础薄弱、审计人员缺乏专业素养、有关内部审计的法律法规不够健全，并提出企业内部审计价值增值功能的实现策略与价值增值的方法，在实现策略方面，进行转变企业内部审计职能、整体提高审计人员素质、完善企业业绩考核系统；在价值增值方法方面，通过增加企业业务类型、审计工作贯穿企业运营全过程、提升内部审计队伍能力水平来提高万达企业集团内部审计水平，从而更好地发挥内部审计的促进作用，实现企业价值增值的职能，为万达企业集团持续健康稳定发展提供保障。 关键词：万达集团 内部审计 价值增值 Abstract In order to better adapt to the development trend of economic globalization in the new era, enterprises have been actively exploring new ways of internal audit development. The value-added internal audit is a new audit concept with the goal of achieving value-added and confirming and consulting as the main value-added method. It plays an important role in improving the internal control level of the enterprise and realizing the value-added of the enterprise. Based on this, Wanda Enterprise Group is taken as the research object, and the internal audit value of the enterprise is taken as the goal. The internal audit work of Wanda Enterprise Group is discussed. Based on the introduction of the meaning and role of internal audit, the Wanda Enterprise Group is deeply analyzed. The problems existing in the audit include the unreasonable establishment of internal audit institutions, weak audit foundation, lack of professional quality of auditors, inadequate laws and regulations on internal audit, and the implementation strategies and value-added methods of value-added functions of internal audits. In terms of implementing strategies, we will transform the internal audit function of the enterprise, improve the quality of auditors as a whole, and improve the performance appraisal system of the enterprise; in terms of value-added methods, increase the type of business, audit work throughout the entire operation of the enterprise, and improve the ability of the internal audit team. To improve th