哈尔滨理工大学学士学位论文 娃哈哈集团有限公司内部审计问题研究

摘要

国际内部审计师协会修订了《内部审计实务框架标准》，新的标准规定：一是要加强公司管理过程中的内部审计；二是内部审计部门要为实现企业的最终目标提供有力协助。由此看来，内部审计的基础和依据在于企业的各种管理控制机制，因此，企业的成功发展离不开有效的内部审计。

本文以大型民营企业娃哈哈集团有限公司为例，通过研究内部审计在娃哈哈集团有限公司中所存在的问题，从更深更广的角度来思考这些问题，并结合企业的实际情况，为解决娃哈哈集团有限公司内部审计中存在的问题提供新的思路与新的方法。本文分别从四个部分展开论述，第一章为绪论部分，介绍了研究的目的和意义、国内外研究的现状、研究的内容及方法；第二章为内部审计相关理论概述，本章主要论述了内部审计理论的内容及其发展情况、内部控制理论的内容和内部审计与内部控制之间的关系；第三章简单介绍了内部审计在娃哈哈集团的概况以及存在主要问题，并简单分析了问题产生的原因，此章节为论文的主体部分，提出了内部审计中所存在的问题；第四章娃哈哈集团有限公司内部审计问题的改善对策和建议，分别从制度、人员、工作内容和审计业务方面介绍了如何完善娃哈哈集团有限公司的内部审计。

关键词：娃哈哈集团；民营企业；内部审计

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哈尔滨理工大学学士学位论文 Research on Wahaha Group co., LTD. Internal

Audit Problems Abstract

International institute of internal auditors revised the \audit practice framework\new standards: the first is to strengthen the company management in the process of internal audit; The second is to make the internal audit department to achieve the ultimate goal of the enterprise to provide powerful assistance. It seems that internal audit is the foundation and basis of enterprises of all kinds of management control mechanisms, as a result, the successful development of the enterprise without effective internal audit.

In this paper,we treat the Wahaha Group co., LTD as an example based on the large private enterprises.Through the study of internal audit in the Wahaha Group co., LTD., the existing problems, from a deeper and wider perspective to think about these problems, and combined with enterprise's actual situation, to solve the Wahaha Group co., LTD., the problems existing in the internal audit to provide new ideas and new methods. This paper respectively from four parts, the first chapter is the introduction part, introduced the research purpose and significance, domestic and foreign research present situation, research content and method; Chapter 2 for internal audit summary of relevant theories, this chapter mainly discusses the content and development of the theory of internal audit, internal control theory and the content of the relationship between internal audit and internal control; The third chapter introduces the general situation of the internal audit in the Wahaha Group as well as main problems, and a simple analysis of the causes of the problem, the chapters as the main body of the paper, put forward the problems in the internal audit; Chapter 4 Wahaha Group co., LTD. Of the internal audit problems, improve the countermeasure and the

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哈尔滨理工大学学士学位论文 suggestion, respectively from the system, personnel, work content and audit services introduced how to perfect the internal audit of Wahaha Group co., LTD.

Key words Wahaha Group; Private Enterprises; Internal Audit

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哈尔滨理工大学学士学位论文 目录

摘要 ...................................................................................................................... I Abstract ............................................................................................................... II

第1章 绪 论 ...................................................................................................... 1 1.1 研究的目的和意义 ................................................................................... 1 1.1.1 研究的目的 ........................................................................................ 1 1.1.2 研究的意义 ........................................................................................ 1 1.2 国内外研究的现状 ................................................................................... 2 1.2.1国外研究的现状 ................................................................................. 2 1.2.2国内研究的现状 ................................................................................. 2 1.3 研究的内容及方法 ................................................................................... 3 1.3.1 研究的内容 ........................................................................................ 3 1.3.2 研究的方法 ........................................................................................ 3 第2章 相关理论概述 ........................................................................................ 4 2.1 内部审计理论概述及其发展情况 ........................................................... 4 2.1.1 内部审计理论概述 ............................................................................ 4 2.1.2 内部审计发展情况 ............................................................................ 4 2.2 内部控制理论的内容及要素 ................................................................... 5 2.2.1 内部控制的含义 ................................................................................ 5 2.2.2 内部控制各要素的介绍 .................................................................... 5 2.3 内部审计与内部控制的联系 ................................................................... 6 第3章 娃哈哈集团内部审计现状及主要问题 ................................................ 7 3.1 娃哈哈集团有限公司简介 ....................................................................... 7 3.2 娃哈哈集团有限公司内部审计概况 ....................................................... 7 3.2.1 娃哈哈集团有限公司治理结构 ........................................................ 7 3.2.2 内部审计部门的相关情况 ................................................................ 8 3.2.3 内部审计人员的职能安排 ................................................................ 8 3.2.4 内部审计在娃哈哈集团的作用 ........................................................ 9 3.3 娃哈哈集团有限公司内部审计存在的问题 ......................................... 10 3.3.1 内部审计定位不准确 ...................................................................... 10 3.3.2 内部审计人员的不足 ...................................................................... 10 3.3.3 内部审计业务的不足 ...................................................................... 11 3.3.4 内部审计技术手段落后 .................................................................. 12 3.4 娃哈哈集团有限公司内部审计问题原因分析 ..................................... 13

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