This thesis attempts to have an analysis and study of the interior audit ' s functions in the basic point of fact , which also attempts to search after the hypostasis , the introversion of the service and structure of the auidt . it must be designed to the enterprise ' s flow to settle the matters of the interior audit in the luhua corporations and other corporations which have the same matters in our country . for improving interior control and risk management , this thesis makes research and design to the means and process to the system guiding and risk guiding audit using viewpoint of cybernetics and systemics into the enterprise ' s basic system and key flows ' design . for the sake of adapting new position of the audit , the auther bring forward many advices and plans to improve it . it may have helpful for the corporation to enhance and improve their management , perfect their structure too . in this thesis , the auther point out that it is not a perfect structure without interior audit . do more things about audit to the management of corporations and do less to financial affairs 本文作者以內(nèi)部審計的實務(wù)為基點,對內(nèi)部審計的職能作了進一步的分析和研究,針對魯化企業(yè)內(nèi)部審計中存在的主要問題,并結(jié)合國內(nèi)大中型企業(yè)內(nèi)部審計中揭露出的普遍問題,進行了分析、研究和流程設(shè)計;對內(nèi)部審計的本質(zhì)、服務(wù)上的“內(nèi)向性”以及組織形式進行了探索;從企業(yè)基礎(chǔ)制度重建和關(guān)鍵流程設(shè)計的角度,以完善內(nèi)部控制和改善風(fēng)險管理為目標,運用控制論與系統(tǒng)論的觀點,對系統(tǒng)導(dǎo)向、風(fēng)險導(dǎo)向內(nèi)部審計、經(jīng)濟責(zé)任審計等的方法和程序進行了研究與設(shè)計;并為適應(yīng)內(nèi)部審計新形勢、完善內(nèi)部審計建設(shè)提出了自己的政策建議,以期對改善企業(yè)管理、加強內(nèi)部控制、完善公司治理結(jié)構(gòu)有所借鑒。
百科解釋
In the context of systems science and systems philosophy, the term systemics refers to an initiative to study systems from a holistic point of view. It is an attempt at developing logical, mathematical, engineering and philosophical paradigms and frameworks in which physical, technological, biological, social, cognitive, and metaphysical systems can be studied and modeled.