摘 要
随着经济全球化和市场竞争的加剧，企业内部控制体系的完善成为保障可持续发展的重要基础。内部审计作为内部控制的核心组成部分，在提升企业治理水平、防范风险及优化资源配置方面发挥着不可替代的作用。本研究以企业内部控制中的内部审计职能与作用为切入点，旨在探讨其在现代企业管理中的定位及其对组织绩效的影响。研究采用文献分析法、案例研究法和实证分析法相结合的方式，通过构建理论框架并选取典型企业进行深度剖析，揭示内部审计在风险识别、控制监督及价值增值等方面的独特功能。研究表明，内部审计不仅能够有效识别和评估企业运营中的潜在风险，还能通过提供独立客观的建议促进管理层决策的科学化与规范化。此外，研究发现内部审计职能的拓展与创新是提升其效能的关键所在，特别是在数字化转型背景下，数据驱动的审计模式为企业带来了新的发展机遇。本研究的主要贡献在于提出了内部审计从传统监督向战略支持转型的路径，并强调了技术赋能的重要性，为相关理论研究和实践应用提供了有益参考。研究成果可为企业优化内部控制体系、提升内部审计价值创造能力提供指导，同时为监管部门制定相关政策提供理论依据。
关键词：内部审计；内部控制；企业风险管理
Abstract: With the deepening of economic globalization and intensifying market competition, the improvement of corporate internal control systems has become a crucial foundation for ensuring sustainable development. As a core component of internal control, internal auditing plays an indispensable role in enhancing corporate governance, mitigating risks, and optimizing resource allocation. This study focuses on the functions and roles of internal auditing within corporate internal control systems, aiming to explore its positioning in modern enterprise management and its impact on organizational performance. By integrating literature analysis, case studies, and empirical research, this study constructs a theoretical fr amework and conducts in-depth analyses of selected representative enterprises, revealing the unique functions of internal auditing in risk identification, control supervision, and value creation. The findings indicate that internal auditing not only effectively identifies and evaluates potential risks in corporate operations but also promotes the scientific and standardized decision-making of management through independent and ob jective recommendations. Furthermore, the study highlights that the expansion and innovation of internal auditing functions are critical to enhancing its effectiveness, particularly in the context of digital transformation, where data-driven auditing models offer new opportunities for enterprises. A key contribution of this research is the proposal of a transition path for internal auditing from traditional oversight to strategic support, emphasizing the importance of technology-enabled capabilities. This provides valuable references for both theoretical research and practical applications. The research outcomes can guide enterprises in optimizing their internal control systems and enhancing the value-creation capacity of internal auditing, while also offering a theoretical basis for regulatory authorities in formulating relevant policies.
Keywords: Internal Audit; Internal Control; Enterprise Risk Management
目 录
1绪论 1
1.1企业内部控制与内部审计的研究背景 1
1.2研究意义 1
1.3国内外研究现状综述 1
1.4本文研究方法与创新点 2
2内部审计在企业内部控制中的理论基础 2
2.1内部控制的基本概念与框架 2
2.2内部审计的定义与核心职能 3
2.3内部审计与内部控制的关系分析 3
2.4内部审计在风险管理中的角色定位 4
2.5内部审计对企业治理的价值体现 4
3内部审计在企业内部控制中的具体职能分析 5
3.1监督职能在内部控制中的应用 5
3.2评价职能对内部控制有效性的影响 5
3.3咨询职能促进内部控制优化的作用 6
3.4预防职能降低企业风险的具体方式 6
3.5内部审计职能的综合效应评估 7
4内部审计在企业内部控制中的实践与改进策略 7
4.1当前内部审计实践中存在的问题 7
4.2提升内部审计独立性的路径探索 8
4.3加强内部审计技术手段的应用研究 8
4.4构建内部审计与管理层的协作机制 9
4.5内部审计职能优化的未来发展方向 9
结论 11
参考文献 12
致 谢 13
