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| 内部控制审计基本理论及其实用性研究 摘 要 内部控制审计在我国起步较晚，直至2008和2010年我国五部委联合发布《企业内部控制基本规范》和《企业内部控制审计指引》，才开始严格监管审核上市公司的内部控制有效性，并制定相关制度要求上市公司必须聘请第三方会计师事务所对其内部控制有效性进行审查并发表审计意见。2012年这一要求扩展到了所有在我国上海证券交易，所和深圳证券交易所上市的公司，且具有强制性，同时还鼓励非上市中小企业提前进行。尽管经过了十多年的发展，内部控制审计相较于财务报表审计还是处于劣势，发展时间较晚且仍处于起步阶段。 在这样的研究背景下，本文采取了文献分析和宏观分析的方法，在研究内部控制审计的基本理论基础上，结合近些年来的实施情况从宏观角度对内部控制审计的实用性进行了研究。首先介绍了内部控制审计的相关概念如内部控制、内部控制审计和内部缺陷，并对内部控制审计的流程和内容进行阐释，接着辨析了内部控制审计和财务报表审计的关系，还对内部控制基本理论做了详细的说明。接着就从宏观的角度，结合历年来内部控制审计实施的情况，对其中出现的问题进行主体的分类，这些主体分别是上市公司、会计师事务所和制度本身。其中上市公司的问题主要是内部控制设计不合理、执行不到位，对内部审计的轻视以及内部控制队伍整体素质不高；会计师事务所则体现在事务所内控制度不完善、机构设置不合理及审计人员素质不达标等方面上；而制度本身的问题则出在相关的法律法规不配套，无法律依据，在实施中也缺乏相应的规范和标准。最后则是针对现状分别提出建议对策：对于上市公司应当提高内控设计水平，切实保证内控有效执行，重视内部审计并给予其该有的独立性，最后加强内控队伍整体素质建设；对于会计师事务所，应积极完善内部控制机制，创新设置事务所机构并重视审计人员的专业素质建设；而对于内部控制审计制度本身，相关部门应完善内控审计的法律体系，大力推进内部控制审计的标准化、规范化。最后总结本文的观点得出结论：内部控制审计还面临着诸多问题，仍需要公司、会计师事务所以及国家部门的共同努力来将之克服，并对内控审计未来的发展予以期望。 关键词：内部控制审计；内部控制；问题；对策 目 录 引 论························································································································································5 （一）本选题研究目的及意义····································································································5 （二）国内外研究状况综述·········································································································6 （三）研究内容和方法···················································································································7 一、内部控制审计相关理论···································································································7 （一）内部控制审计的相关概念·······························································································7 （二）内部控制审计的方法和流程··························································································8 （三）内部控制审计和财务报表审计的关系······································································9 （四）内部控制理论基本理论··································································································10 二、内部控制审计存在的问题···························································································11 （一）公司自身存在的问题·······································································································11 （二）会计师事务所存在的问题·····························································································12 （三）内部控制审计制度本身的问题···················································································13 三、针对问题的解决对策·······································································································14 （一）对公司存在问题的建议··································································································14 （二）对会计师事务所存在问题的建议··············································································15 （三）对内部控制审计制度的期望························································································16 结 语······················································································································································17 主要参考文献····································································································································17 |
