上市公司内部审计存在的问题及对策研究–以安踏为例

上市公司内部审计存在的问题及对策研究-一以安踏为例中文摘要内部审计作为公司规避风险的主要手段，不仅可以对公司的发展进行全方位的监测，同时也是公司运营发展与科学管理的基础。本文结合实际案例介绍安踏集团的内部设计机构、具体的内部审计方式、审计范围以及内部审计监督。通过研究安踏集团内部审计的发展情况，并针对集团现场审计工作占比过重、业务财务信息相互分离、审计人才缺失等问题，造成的集团审计方式、审计方法、审计范围、审计机构乃至企业审计监督等方面出现的困难，给出了相对应的培育具备新思维和新技术的审计人才、进行非现场审计与场内审计结合，主动拓宽内部审计服务范围、加强对财务信息系统的整体控制等改善方法，为安踏集团如何更高效地开展内部审计提供了理论支持。关键词：安踏集团：内部审计：优化AbstractInternal audit,as the main means for companies to avoid risks,not only providescomprehensive monitoring of the company's development,but also serves as thefoundation for the company's operational development and scientific management.This article combines practical cases to introduce Anta Group's internal designorganization,specific internal audit methods,audit scope,and internal auditsupervision.By studying the development of internal audit in ANTA Group andaddressing the difficulties caused by the heavy proportion of on-site audit work,separation of business and financial information,and lack of audit talents,such asgroup audit methods,audit methods,audit scope,audit institutions,and evenenterprise audit supervision,corresponding improvement methods were proposed tocultivate audit talents with new thinking and technology,combine off-site audit withon-site audit,actively expand the scope of internal audit services,and strengthenoverall control of financial information systems.This provides theoretical support forANTA Group to carry out internal audit more efficiently.Keywords:Anta Group;Internal audit;optimization目录摘要.....IIAbstract.............III1.绪论.12.安踏集团股份有限集团概况及内部审计的现状·12.1安踏集团概况.…2.2安踏集团内部审计现状......22.2.1安踏内部审计的发展.....…22.2.2安踏集团审计机构设置..2.2.3安踏集团内部审计方式...................32.2.4安踏集团内部审计方法..............…42.2.5安踏集团内部审计范围...2.2.6安踏集团内部审计监督.....3.安踏集团股份有限集团内部审计存在的问题.…·53.1审计人员素质有待提高..53.2审计流程不够完善......53.3审计方式滞后.....53.4审计范围覆盖度不足...63.5缺乏内部监督.........................64安踏集团股份有限集团内部审计问题的优化对策....64.1提高内部审计人员的素质.………64.2完善内部审计流程，实现非现场审计和现场审计相结合.....·74.3全面管控财务信息系统…75结论...8参考文献：....8心