我国企业内部审计存在的问题及对策分析

发展我国内部审计事业是市场经济条件下完善公司治理结构、加强企业内部控制的重要环节,也是当前企业改善经营管理、提高经济效益的必由之路。我国的内部审计是在政府行政命令下建立和发展起来的。虽然在近二十年来内部审计有一定的发展,但与国外的审计制度相比,我国内部审计不论是在法律、法规制度的建立上,还是在机构设置和审计质量上都存在着许多不足。本文对内部审计存在的问题进行了分析,并针对这些问题提出了相应的解决对策。     

完善企业内部审计的思考

内部审计在企业经营管理中处于极其重要又特殊的地位，它是内部控制系统的重要组成部分，也是检查与评价内部控制的主要手段。有效的内部审计可以形成对企业强有力的约束力，可以通过事前预测、事中监控和事后检查，为企业经营者提供及时有效的管理决策信息，从而推动和促进企业利益的实现。然而我国企业内部审计的现状却不容乐观，突出的表现在我国企业内部审计的独立性差，内部审计的职能定位不明确，内部审计机构设置不合理等问题。为了满足企业经营管理水平提高的需要，本文试图对如何完善企业内部审计从以下几个方面作出一定的探讨。     

浅析企业内部审计

内部审计是企业管理中的一项重要控制活动,其目的是提高企业的管理水平,确保企业经营目标的实现。虽然企业内部审计制度在我国建立已有20多年,但其对于现代企业的重要意义并未得到全面的认识,在现代企业管理中的作用更未充分发挥。企业内部审计失效有复杂的原因,有针对存在的种种弊端,采取切实的必要措施来加强内部审计才能促使审计内部失效取得实质的纠正。     

如何做好企业内部财务审计的思考

本文分析了企业内部财务审计存在的问题和在企业管理中的作用,提出了如何做好企业内部财务审计的几点建议,供大家参考.     

内部审计质量面临挑战及应对策略

随着我国经济不断发展,企业制度也不断改革,内部审计部门在企业管理中起到的作用越来越大,其中审计质量是审计工作的重要部分。全面提高审计质量不仅有利于提高财务信息质量,也起到监督审计作用。由于国内的内部审计工作开展的时间较短,致使国内企业的内部审计质量控制存在了很多问题。本文针对内部审计质量问题提出了相应的对策。     

浅议内部审计在企业中面临的问题及对策

本文通过对内部审计职能和发展趋势的思考和总结，结合某大型冶金化工企业内部审计工作开展现状，分析了内部审计在企业面临的问题，提出了解决问题的对策与具体措施。     

浅析包装企业信息化建设中的问题和对策

加入WTO后，为了提高包装企业的核心竞争力，企业信息化建设已势在必行。本文简要介绍了我国包装企业目前在信息化建设中存在的主要问题以及应采取的对策。     

煤炭施工企业内部审计存在的问题及对策

分析内部审计在我国煤炭施工企业中的现状,存在很多问题。如何有效的利用审计资源,节约成本,发挥审计的职能作用,为企业发展服务是我们亟待解决的课题。     

对企业内部审计的探讨

内部审计是企业管理中的一项重要控制活动,其目的是提高企业的管理水平,确保企业经营目标的实现。本文探讨了企业内部审计的作用、现在及策略。     

现代企业管理审计的特征、方法、难点和对策分析

随着经济的发展和现代企业制度的完善,企业之间竞争日益激烈,追使企业管理者更加讲求管理效益。作为新形势下的内部审计如何适应现代企业制度是摆在审计人员面前刻不容缓的新课题。这就要求内部审计在现代企业制度下,必须要借助管理审计的职能作用来满足企业在现代市场竞争中的新需求。了解新形势下管理审计的特征、内容、方法、难点、分析存在的问题、研究相应的对策就成现代审计的研究重点。     

浅论检测实验室内部审核工作的改进方向

内部审核是检测实验室内部质量管理和控制的重要手段之一,切实有效地开展内部审核能够帮助实验室实现自我完善的目的。本文主要从本实验室组织内审的概况,内审不符合项的意义和作用,以及内审员管理与能力提升等方面,简要论述了检测实验室内部审核工作可以关注和改进的方向。     

An Empirical Study on the Internal Control Efficiency of Listed Engineering Companies

The authors carried out an empirical study on the internal control efficiency of publically listed engineering companies in China. This study presents an exploration of the relationship of independent director ratios, audit committee quality and auditor independence with the internal control efficiency of publically listed engineering companies and forward suggestions and recommendations on raising the internal control efficiency of publically listed engineering companies.     

Clinical audit: Development of the criteria of good practices

Clinical audit is a systematic review of the procedures in order to improve the quality and the outcome of patient care, whereby the procedures are examined against agreed standards for good medical RADIOLOGICAL procedures. The criteria of good procedures (i.e. the good practice) are thus the cornerstones for development of clinical audits: these should be the basis of assessments regardless of the type of the audit--external, internal, comprehensive or partial. A lot of criteria for good practices are available through the recommendations and publications by international and national professional societies and other relevant organisations. For practical use in clinical audits, the criteria need to be compiled, sorted out and agreed on for the particular aims of an audit (comprehensive or partial, external or internal). The national professional and scientific societies can provide valuable contribution to this development. For examination--or treatment-specific criteria--preliminary consensus needs to be obtained with the help of clinical experts, while clinical audits can be useful as a benchmarking tool to improve the criteria.     

Incorporation measurements in Switzerland: the approved internal dosimetry service at PSI

The Swiss radiation protection regulation requires approval of external and internal dosimetry laboratories. The Swiss Personal Dosimetry Ordinance specifies the terms of approval, the survey methods and the standard interpretation to assess the committed effective dose. Specific information is given for 25 radionuclides concerning metabolism, methods of measurement, survey interval and interpretation of the results. On successful completion of a technical audit by an external expert, the dosimetry service of PSI was approved for internal dosimetry by the Swiss authorities by 1 January 2001. The scope of approval includes five different measuring methods for 30 radionuclides.     

Internal audit for a publicly owned treatment works enforcement response plan

A properly functioning wastewater treatment Pretreatment Program will protect the Publicly Owned Treatment Works (POTW), its employees, and the environment from the hazards (i.e. plant upsets, expensive sludge disposal, or discharge variances) resulting from the acceptance of industrial wastewater. However, from time to time a nondomestic user of the POTW may become out of compliance with the Pretreatment Program. When this happens, the POTW needs to take some kind of enforcement action, as detailed in the POTW's Enforcement Response Plan (ERP), to assist the user in returning to compliance. The Approval Authority (i.e. State or Federal EPA) periodically conducts a review to ensure that the Pretreatment Program is operating in accordance with the applicable (State and Federal) regulations. However, the Control Authority (i.e. the POTW) should not rely solely on this inspection of its program to determine how well its program is operating. In order to prevent the negatives that are associated with the Approval Authority identifying a deficiency in the Control Authority's Pretreatment Program, this paper proposes an internal review program for the POTW. The purpose of the internal review is to identify deficiencies in the Pretreatment Program before they become a problem and/or are identified by the Approval Authority. In addition, the internal audit program will allow the Control Authority to identify portions of the Pretreatment Program that are in compliance with the regulations but are not producing the desired results. This will give the Control Authority an opportunity to improve the Pretreatment Program and allow the program to operate to its fullest potential. Electronic Publication     

谈质量监督抽样国家标准在实际工作中的应用

阐述在全国实施统一质量监督抽样方法的必要性,叙述质量监督抽样国家标准应用到实际工作中的具体方法,如选择标准的原则,监督质量水平的确定方法、实施程度及应注意的几个问题。通过实施质量监督抽样国家标准,使质量监督行为更科学,更合理。     

The role of field auditing in environmental quality assurance management.

Environmental data quality improvement continues to focus on analytical laboratoryperformance with little, if any, attention given to improving the performance of field consultants responsible for sample collection. Many environmental professionals often assume that the primary opportunity for data error lies within the activities conducted by the laboratory. Experience in the evaluation of environmental data and project-wide quality assurance programs indicates that an often-ignored factor affecting environmental data quality is the manner in which a sample is acquired and handled in the field. If a sample is not properly collected, preserved, stored, and transported in the field, even the best laboratory practices and analytical methods cannot deliver accurate and reliable data (i.e., bad data in equals bad data out). Poor quality environmental data may result in inappropriate decisions regarding site characterization and remedial action. Field auditing is becoming an often-employed technique for examining the performance of the environmental sampling field team and how their performance may affect data quality. The field audits typically focus on: (1) verifying that field consultants adhere to project control documents (e.g., Work Plans and Standard Operating Procedures [SOPs]) during field operations; (2) providing third-party independent assurance that field procedures, quality assurance/ quality control (QA/QC)protocol, and field documentation are sufficient to produce data of satisfactory quality; (3) providing a defense in the event that field procedures are called into question; and (4) identifying ways to reduce sampling costs. Field audits are typically most effective when performed on a surprise basis; that is, the sampling contractor may be aware that a field audit will be conducted during some phase of sampling activities but is not informed of the specific day(s) that the audit will be conducted. The audit also should be conducted early on in the sampling program such that deficiencies noted during the audit can be addressed before the majority of field activities have been completed. A second audit should be performed as a follow-up to confirm that the recommended changes have been implemented. A field auditor is assigned to the project by matching, as closely as possible, the auditor's experience with the type of field activities being conducted. The auditor uses a project-specific field audit checklist developed from key information contained in project control documents. Completion of the extensive audit checklist during the audit focuses the auditor on evaluating each aspect of field activities being performed. Rather than examine field team performance after sampling, a field auditor can do so while the samples are being collected and can apply real-time corrective action as appropriate. As a result of field audits, responsible parties often observe vast improvements in their consultant's field procedures and, consequently, receive more reliable and representative field data at a lower cost. The cost savings and improved data quality that result from properly completed field audits make the field auditing process both cost-effective and functional.     

包装企业ERP系统模型的细化与实现

ERP的思想最早由美国的Gartner Group公司于1990年提出,而在近几年才在我国包装企业中引入,国内研究和开发包装企业ERP系统也才刚刚起步.在这种情况下,企业如何引入ERP、如何开发适合我国包装企业的ERP系统?基于实际调研的基础上,对包装企业ERP系统进行详细的模块分析,而后再规划并实现该系统,已经成为时代和包装企业发展的必然要求.     

Changing from image intensifier to flat detector technology for interventional cardiology procedures: a practical point of view

A small-scale internal audit has been used to evaluate the impact of the use of a dynamic flat panel detector in the clinical routine in the National Interventional Cardiology Centre in Luxembourg. The parameters tested during commissioning and constancy control of an X-ray system, the introduction of new clinical protocols, the patient and the personal staff dosimetry were considered. The technical parameters tested by the hospital physicist stay the same as for the image intensifier. No innovative protocols have been adopted due to the existence of the flat panel detector. A reduction in dose was noted after the installation of a flat detector, due mostly to the continuing education of the interventional cardiologists as well as the initial calibration of the radiological system. The understanding of the X-ray system and its possibilities is vital for the optimisation of clinical procedures in patient and staff exposure.     

以国标GB1.7为指导编制“变流器包装”企业标准

介绍了某企业在变流器包装的设计和制定其企业标准的过程中执行ＧＢ１．７（标准工作导则）的情况，论述了在充分考虑产品特点和流通环境条件下，企标增补的内容，这些内容是对变流器包装有关标准的深化和创新。新企标不仅注重标准深度，而且考虑标准广度方面的拓展，代表了当前较好的生产水平，可作为生产过程中控制质量，评价和检验质量的依据。