內部審計對內部控制有效性評價研究.pdf

1、學校代號：10731學號：P0412020103密級：內部蘭州理工大學碩士學位論文內部審計對內部控制有效性評價研究堂焦由遣厶姓名；丞渲昱匝熊名廈驅鏊；韭互邑熬援埴差望僮；國睡經(jīng)疊籃堡堂隧童些芻整；會讓堂監(jiān)塞提窒旦塑；2QQ2生鯉目’詮塞鳘避旦塑12堂笙噬目簦鰱堊雖金圭廑；AbstractTheUnitedStatesFederalGovernmenthasenactedtheSarbanesOxleyAct(sox)of2002，acc

2、ountingandcorporationgovemmentofAmericanandevenallovertheworldhavebeeninfluencedbySOX，andenterprise’smanagementenvironmentandlegalenvironmentalsohavebeenenolllnonschangedInordertoimprovethemanagementconditionofcompanyand

3、finallystrengthentheaccountabilityofcompanybystrengtheningtheinternalcontrol，theinternalcontrolassessmenthasbeenproposedbysection404ofSOXWithoutdoubtsection404ofSOXcausedtheroleandthefunctionoftheinternalaudittochangeonc

4、eagainatthebeginningof21stcenturyTheinternalauditorsassessexistinginternalcontroltohelpthemanagerseffectivelyachievethecontrolgoal，andassisttoimprovetherelatedinternalcontr01Thispapermakesascientificstudyandaimstoanswert

5、hefollowingquestion：Whatstandardd0theinternalauditorsadopttoaSSeSStheeffectivenessofinternalcontrolWhatmethoddotIleintemalanditOrsusetoaSsesstheeffectivCheSSofinternalcontrolHowdotheinternalauditorstoconstructtlleeffecti

6、venessofinternalcontrolassessmenttargetsystemThispaperusingcorpormiongovernment，accountingauditingandcorporationfinancialmanagementtheorymakesasystematicstudyoneffectivenessofinternalcontrolassessmentbyinternalauditWehop

7、ethispapercouldheaffluentintheresearchofeffectivenessofinternalcontrolassessmentandgivesomesigoificativeideatointernalauditorsThispapermainlydiscussed：First，thepaperanalysestheexistingtheoriesoninternalcontr01Second，thep

8、apertriestoanalyzeinternalaudit’sstatusinorganization，anditsassessmentfunctiontointernalcontrol。Third，thepapercomparesCOSOCUbiTCoCoTumbullframework，andproposesthattheinternalcontrolassessmentstandardisCOSOframeworkThenth