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增值:集团公司内部审计实务与技巧

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《增值:集团公司内部审计实务与技巧》作者长期从事内部审计实务工作,本书按照“流程+方法+技巧+方案”四位一体的集团公司内部审计实操过程,全面阐述内部审计作业流程及实务技巧,深入披露内部审计精髓及实战秘诀。大量的案例带你掌握内审全套技术与方法,快速成为行业精英。
Catalogue

前言
第一章内部审计导论/ 1
第一节内部审计的概念/ 1
第二节内部审计的作用/ 3
第三节内部审计的发展/ 5
本章精粹/ 8
第二章内部审计范畴/ 9
第一节内部审计范围/ 9
第二节内部审计特性/ 11
第三节内部审计流程/ 14
本章精粹/ 14
第三章内部审计过程/ 16
第一节全面风险分析/ 16
第二节选择审计对象/ 20
第三节制订审计方案/ 24
第四节实施审计作业/ 36
第五节编制审计报告/ 47
第六节后续跟踪审计/ 59
第七节评估审计结果/ 62
本章精粹/ 63
第四章内部审计实务精要/ 64
第一节采购业务审计操作方案/ 66
第二节销售业务审计操作方案/ 79
第三节建设工程审计操作方案/ 86
第四节技改维修审计操作方案/ 95
第五节物流业务审计操作方案/ 101
第六节财务业务审计操作方案/ 108
第七节会计业务审计操作方案/ 116
第八节会计基础工作审计操作方案/ 121
第九节预算业务审计操作方案/ 128
第十节增值税业务审计操作方案/ 132
第十一节生产循环审计操作方案/ 137
第十二节材料仓库审计操作方案/ 142
第十三节辅助材料审计操作方案/ 148
第十四节固定资产审计操作方案/ 152
第十五节不良资产审计操作方案/ 157
第十六节合同业务审计操作方案/ 161
第十七节信息系统审计操作方案/ 166
第十八节内部控制审计操作方案/ 173
第十九节舞弊专项审计操作方案/ 182
第二十节贪污专项审计操作方案/ 189
第二十一节公司战略审计操作方案/ 195
第二十二节人力资源审计操作方案/ 200
第二十三节经理离任审计操作方案/ 206
第二十四节机构岗位审计操作方案/ 213
本章精粹/ 218
第五章常用的审计方法/ 223
第一节审核法/ 224
第二节分析法/ 227
第三节访谈法/ 231
第四节复算法/ 234
第五节观察法/ 235
第六节盘存法/ 239
第七节函证法/ 241
第八节穿行测试法/ 243
第九节顺查法/ 244
第十节逆查法/ 246
本章精粹/ 248
第六章常用的分析方法/ 251
第一节流程分析法/ 251
第二节分析性复核法/ 254
第三节审计抽样法/ 257
第四节风险评估法/ 264
第五节内控自评法/ 269
第六节问卷调查法/ 273
本章精粹/ 278
第七章内部审计实战技巧/ 281
第一节审计线索查找技巧/ 282
第二节访谈提问的技巧/ 285
第三节现金盘点技巧/ 289
第四节审计证据分析技巧/ 290
第五节确定审计重点与目标技巧/ 292
第六节审计程序编写技巧/ 296
第七节工作底稿编写技巧/ 300
第八节审计报告大纲编写技巧/ 303
第九节审计报告编写技巧/ 304
第十节审计资源整合技巧/ 307
第十一节提高审计效率技巧/ 309
第十二节审计质量控制技巧/ 313
本章精粹/ 315
附录Ⅰ年度内部审计计划表/ 317
附录Ⅱ内部审计各岗位职责表/ 318
附录Ⅲ《集团公司内部审计章程》/ 320
附录Ⅳ现场监察岗位职责/ 326
后记/ 329
参考文献/ 330
Introduction

前言内部审计,增值势不可挡精读本书,你将:
成为公司内部审计精英分子。
掌握整套内部审计方法及程序。
熟悉内部审计常用的108个技巧。
摄取企业内部审计经验秘诀精粹。美国心理学家赫伯特·西蒙建立的10年法则表明:要成为任何领域的大师,一般需要大约10年的艰苦努力。也就是说只要你专注某个行业,刻苦研究,精耕细作,经过大量作业研究,从量变到质变,你就会成功,成为专家,成为大师。所以,我们从事任何一个行业,做任何一项工作,要有“5年成为专家,10年成为教授”的决心与恒心,否则事情永远都做不好,永远都不能超越,更不用说卓越了。同理,如果你从事内审工作5~10年,对内审业务还是迷迷茫茫,每天工作按部就班,日子得过且过,没有深入地研究审计工作,审计业务没有经过系统归纳与总结,没有自己的一套方法与绝招,那么,可以说你在业务上是失败的。内部审计在中国是一个新兴而又年轻的职业,在中国的发展也就几十年,俗话说年轻就是资本,年轻就有机会,内部审计这个职业就存在很大的机会。再从中国现阶段内部审计实施的情况看,真正意义上的内部审计,能充分发挥作用、体现其价值的就是企业组织内审。而在国外,内部审计已经是一个炙手可热、社会组织中必不可少的职业,从政府到企业,从国际大集团到私营小企业,从营利组织到非营利组织,到处都有内部审计的存在,这充分说明内部审计的广泛性与重要性。同时,也从另外一个方面说明了“经济越发达,内审越重要”这个事实。
随着中国经济的高速发展,中国的企业得到了长足的发展,大量的公司发展演变成集团公司或大企业集团、上市公司等,对企业运营管理提出了更高的要求,需要的管理也越来越规范,管控的力度也越来越严格。但是快速裂变发展壮大的企业,由于国情、人情、经验、文化等各种原因,管理工作往往跟不上,在企业管理中存在许多问题与漏洞。作为内部审计工作者,作为隐形的管理者,作为管理层的左右手,你有没有静下心来考虑,有没有实地访谈调查,有没有扪心自问过以下问题:
1每笔收入藏有多少水分?2每笔支出包含多少猫腻?3每个流程存在多少隐患?4每个制度存在多少漏洞?5每个决策存在多少缺陷?6每个环节存在多少风险?……笔者通过研究几百个案例发现:每个问题都有无数让我们触目惊心的舞弊案例,每个案例都会让我们看到事关企业内控缺陷或操作失控,我们平常看到的表面问题只是冰山一角,平静的冰山之下,隐藏着多少风险,谁也无法窥视。无知的风险,才是最大的风险。如果你置内部控制、风险管理于不顾,而只关注表面现象与数据,那么,公司的管控是缺失的,内审机构是无能的,你的公司因为没有很好的内控而漏洞百出,企业的失败将在所难免。以上问题,内部审计部门将会作为日常工作给予关注,并及时汇总汇报给管理者,及时调整管理策略,避免集团公司的经营运转偏离目标。同时,为了加强企业内部管理,更好地满足企业所有者或公众群体的需要,根据有关章程或法律法规规定,企业均需设立内部审计机构并配置相关人员,对企业的运营过程进行鉴定与确认。
内部审计就是内审人员通过一系列规范化的程序与方法,对企业风险管理、控制及治理过程进行综合的评价,提出合理化的建议,以提高企业的效率,从而帮助企业实现目标。我们分解这个概念,就是通过一定的方法,对企业进行评估,提出建议,帮助企业实现目标,这就是内部审计的概念。概括为一句话,就是企业的所有者(老板)为了明察企业毫厘,了解内部管理真相,而要在企业内部设立具有监督、评价权力的“钦差大臣”。而充当“钦差大臣”这个角色的就是内部审计。
纵观中国企业内部审计实施现状,稍微有长远目光与见识的企业家,对于发展越来越快、不断扩张的企业,均不同层面地设立有内部审计部门,并且不断地发展与壮大内部审计部门的机构与权力。例如有些企业集团的内审人员达到几百人,国外的内审机构人员达到几千人甚至几万人。国内的企业也越来越重视内部审计这项工作,招聘的内部审计人员也越来越多,面对新兴的职业,不断扩大的内审机构,不断增加的内审人员,有经验的内审人员显得越来越少,远不能满足社会急速扩张的需要。而内部审计精英人员,更显得少之又少,可以说有时达到一将难求的局面,我们也就不难理解网络上、报纸上时有用20万~100万元年薪来招纳内审英才的情况。这种人才供需矛盾造成内审人才的缺口加大,企业迫切需要有经验的内审人才,但从企业外部、社会不能得到满足,企业内部又没有此类人才,所以只能从本机构内部的财务、工程、法务甚至采购或销售部门抽调,成立一个由非专业人员领导的专业性很强的企业组织。有些内审机构像溃败的部队、无头苍蝇,乱打乱撞,没有任何计划和目标,东一枪西一炮,其战果与成绩可想而知。曾经有个内审经理不懂如何开展工作,平常也不知应做什么事,就跑到工厂去检查员工是否戴安全帽,是否穿拖鞋等。你想想,这不是用大炮打蚂蚁吗?偌大一个内审经理去做一个工厂纪律监督员的工作。
基于以上事实,笔者结合中国内审现状,并与诸多一线内审人员在QQ群、博客上交流,共同发出感慨:中国内审事业刚起步,无规则可遵守,无实务经验可借鉴,无可行案例参考,存在诸多问题。作为内审人员,由于缺乏经验及方法,不能鉴定、识别存在的风险,无法完全、及时、准确地将决策信息和管理建议呈送给上层领导,致使企业在运营决策、管理过程中出现重大失误或失败,造成经济损失,更有严重的会导致企业经营中断、公司破产等,这是我们不愿意也不想看到的。企业之成败,内审之责任。
若想内审工作游刃有余,达到临事不惑、胸有成竹的境界,必须具备以下三点:一是要掌握一套内部审计的先进理念和方法、流程与技巧,并深思熟虑,大胆设想,小心求证,严谨评估,细致分析,不断地揭示企业运营的漏洞,提出可行的整治方案,且对潜在的运营风险进行提示,预见性地提出防患措施,使企业在平稳中发展,在发展中壮大。二是业精于专,术业有专攻,作为内审人员要结合企业实际,深入基层,了解操作情况,熟悉现场管理,对每个工作流程、操作规程、制度规定、人员心态做深入分析与研究,才能有针对性地提出合理的建议。否则,管理建议脱离实际,偏离管理原则,整个方案不具有操作性和可行性,则内审的作用与效果大打折扣。三是与时俱进,世界上唯一不变的就是变化,内审人员要紧跟时代发展步伐,按照IIA标准的要求,不断学习先进经验,总结实战技巧,以全局思维与眼光、高度的责任心与品格,将内审工作推行圆满。
“授之以鱼,不如授之以渔”,我希望通过本书的归纳与总结,使你能在极短的时间内掌握一套内部审计的流程、方法与技巧,业务上能举一反三,不断归纳总结经验方法,以满足不同组织对内部审计的需要,让你服务的企业高效增值。同时,让你个人迅速成为内审专家,身价倍增,实现你的职业与人生梦想,达到个人与组织的双重增值目标。
增值,势不可挡。
中国内审事业,必将因你的贡献而更加辉煌。
最后,真诚感谢家人、同事、朋友们的帮助。
衷心感谢过去、现在、未来帮助我和关爱我的人。
梁雄

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Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折
Yami
欣葉
2种选择
欣叶 御大福 芋头麻薯 180g

周销量 600+

$1.66 $1.99 83折

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Jingdong book