新常态下内部审计的转型研究—以武钢为例.doc

四川外国语大学本科学位论文 6研究结论 新常态下内部审计的转型研究 ——以武钢为例 摘 要: 在目前全球发展如此高速的情况下，所处的大环境情况越来越多变，企业运营状况风险显著增加。我国在全球中作为快速发展的国家，在新常态下，对经济质量要求也越来越高，对于我国钢铁这一产业目前出现的供给大于需求的状况，各个生产部门针对这一情况将进行整改。公司价值链上必不可少的一步，内部审计的作用日益受到关注。传统审计方式已难以适应“新常态”下钢铁行业经营管理的需要，为适应经济环境的变化、谋求自身的生存与发展，内部审计必须转型。顺应当前大环境所需，企业内部审计正在从方法、手段、领域、队伍等方面着手，逐渐完成了从传统内部审计向增值型内部审计的转型，最后达到提升企业管理水平，提高企业效益的目的。 关键词: 新常态；内部审计；转型；ADDIN CNKISM.UserStyle A Study on the Transformation of Internal Audit under the New Normal Conditions: A Case Study of WISCO Abstract：At present, with the rapid development of the world, the environment is changing more and more, and the risk of business operation is increasing significantly. As a fast developing country in the world, China is also demanding higher and higher economic quality under the new normal conditions. For the situation that supply exceeds demand in the steel industry in China, various production departments will rectify this situation. As an essential step in the companys value chain, the role of internal audit has attracted increasing attention.Traditional auditing methods have been difficult to adapt to the needs of iron and steel industry management under the new normal. In order to adapt to the changes of economic environment and seek their own survival and development, internal auditing must be transformed. To meet the needs of the current environment, the internal audit of enterprises is gradually completing the transformation from traditional internal audit to value-added internal audit from methods, means, fields and teams,and finally achieved the goal of improving enterprise management level and enterprise efficiency. Key words: New Normal, Internal Audit, Transformation 目 录 TOC \o 1-3 \u 1 导论 1 1.1研究背景 1 1.2研究意义 1 1.3研究方法和内容 1 1.3.1 研究方法 2 1.3.2 研究内容 2 1.4国内外文献综述 2 1.4.1 国内文献综述 3 1.4.2 国外文献综述 3 2 内部审计及其类型理论概述 5 2.1内部审计概念及其职能 5 2.1.1 内部审计概念 5 2.1.2 内部审计职能 5 2.2内部审计影响企业价值的基础理论 6 2.2.1 受托责任理论 6 2.2.2 价值链