内部审计在中小企业中的应用

内部审计在中小企业中的应用(论文9000字)
The Application of Internal Audit in the Small and Medium-sized Enterprises (smes)
内容摘要
随着市场变化和企业竞争日益激烈，内部审计成为企业管理的需求。中小企业虽然在高速的发展中，但其内部审计相对不够完善，长此以往其发展必将会遇到许多问题和阻力，因此内部审计在中小企业中的应用研究显得迫在眉睫。国际上对于内部审计在中小企业中的应用研究比较充分，而我们国内的重视度明显不够，我们需要在这个方面努力研究，充分认识到内部审计是中小企业成长的必经之路，要充分发挥内部审计在中小企业中的功能和作用。本文通过内部审计与中小企业之间的关联进行研究，内部审计对中小企业起到约束的作用，可以减少企业面临的风险和问题。本文第四部分主要是对内部审计在中小企业的现状分析，指出内部审计在中小企业中的应用的不足之处。在第五部分针对这些不足之处提出与之相应的建议。最后一部分是通过此次研究得出的一些总结。

关键词：内部审计；中小企业；建议

       Abstract
As the market changes and enterprises increasingly fierce competition, the enterprise management of internal audit to demand. Small and medium-sized enterprises in the development of high speed, but its relative imperfect internal audit, in the long term the development will encounter many problems and resistance, so the application of internal audit in the small and medium-sized enterprise appears imminent. International for the application of internal audit in the small and medium-sized enterprise research relatively full, and our domestic values obviously not enough, we need to study hard in this aspect, fully aware of the internal audit is small and medium-sized enterprise growth path, to give full play to the function and role of internal audit in the small and medium-sized enterprises. This paper to study the correlation between internal audit and the small and medium enterprises, small and medium-sized enterprises have the effect of constraint, can reduce the risk of enterprises and problems. The fourth part of this paper mainly analyzes the current situation of internal audit in small and medium-sized enterprises and points out the shortcomings of internal audit in smes. In the fifth part, the author puts forward corresponding Suggestions on these deficiencies. The last part is a summary of the research.

Key Words: Internal audit    Small and medium-sized enterprises (smes)    Advice

目    录
内容摘要I
AbstractII
1  导言1
1.1 研究背景    1
1.2 研究意义    1
1.3 研究方法    2
2  内部审计概述    2
2.1 内部审计定义    2
2.2 内部审计特点    2
2.3 内部审计的作用    3
3  中小企业概述    4
3.1 中小企业定义    4
3.2 中小企业特点    4
3.3内部审计与中小企业的关联    4
4  内部审计在中小企业的现状分析    5
4.1 中小企业对内部审计缺乏重视    5
4.2 中小企业内部审计定位混乱    5
4.3 中小企业内部审计范围狭窄    5
4.4 中小企业内部审计人员专业水平不高    6
5  完善中小企内部审计建议    6
5.1 加强内部审计认识    6
5.2 明确内部审计定位    7
5.3 扩大审计工作范围    7
5.4 提高内部审计人员素质    7
6  结论    8
参考文献    9
致谢10