摘 要
回顧歷史，自建立審計(jì)機(jī)構(gòu)始，經(jīng)過(guò)多年的努力，我國(guó)初步形成了包括國(guó)家審計(jì)、內(nèi)部審計(jì)和社會(huì)審計(jì)在內(nèi)的審計(jì)組織體系。國(guó)家審計(jì)機(jī)關(guān)，內(nèi)部審計(jì)部門，民間審計(jì)組織分工協(xié)作、相互配合、各有側(cè)重，不斷適應(yīng)我國(guó)各種所有制經(jīng)濟(jì)審計(jì)所提出的新要求，全面發(fā)揮促進(jìn)和制約作用。但是，隨著我國(guó)改革的不斷深化，市場(chǎng)經(jīng)濟(jì)環(huán)境的日趨復(fù)雜化，現(xiàn)有的內(nèi)部審計(jì)組織體系暴露出許多缺陷和不足，不僅使內(nèi)部審計(jì)工作未能發(fā)揮其應(yīng)有的作用，而且阻礙了經(jīng)濟(jì)的發(fā)展和改革的深入。所以，建立科學(xué)有效的內(nèi)部審計(jì)體系，完善內(nèi)審制度已成當(dāng)務(wù)之急。
本文以應(yīng)用設(shè)計(jì)為主，運(yùn)用了審計(jì)學(xué)、會(huì)計(jì)學(xué)等現(xiàn)代理論，在分析當(dāng)前我國(guó)企業(yè)內(nèi)部審計(jì)的現(xiàn)狀，以及企業(yè)集團(tuán)內(nèi)部審計(jì)機(jī)構(gòu)組織模式的基礎(chǔ)上，提出了適合x(chóng)x礦業(yè)集團(tuán)的最佳內(nèi)部審計(jì)組織模式。根據(jù)xx礦業(yè)集團(tuán)的實(shí)際情況為其制定了一套系統(tǒng)的內(nèi)部審計(jì)工作制度，為內(nèi)部審計(jì)體系的建立和運(yùn)作奠定了制度基礎(chǔ)。

關(guān)鍵詞 內(nèi)部審計(jì) 審計(jì)目標(biāo) 內(nèi)部控制
Abstract
The review history, from the establishment auditing office beginning, passed through many year endeavors, our country has formed initially including the state audit, the management audit and the social audit Audit organization system. The National audit body, the management audit department, the private audit organization cooperation based on division of labor, coordinates, to have the stress respectively mutually, adapts the new request which unceasingly our country each kind of system of ownership economy audit proposed, the comprehensive display promotes and restricts the function. But, reforms along with our country the unceasing deepening, the market economy environment complicates day by day, the existing management audit organization system exposes many flaws and the insufficiency, not only enables the management audit work to play its proper role, and has hindered the economical development and reform thorough. Therefore, establishes the science effective management audit system, in the consummation examines the system to become the urgent matter.
This article applies the design primarily, utilized examined modern theories and so on economics, accounting, in the analysis current Our country Enterprise management audit's present situation, as well as in the enterprise group management audit organization pattern's foundation, proposed suited the Jixi mining industry group the best management audit organization pattern. Has formulated a set of system's management audit work routine according to the Jixi mining industry group's actual situation for it, has laid the system foundation for the management audit system's establishment and the operation.

Key words Internal audit Internal audit system Audit objectives

目 錄
摘 要 I
Abstract II

第1章 企業(yè)概況 1
1.1xx礦業(yè)集團(tuán)概況 1
1.2xx礦業(yè)集團(tuán)內(nèi)部審計(jì)機(jī)構(gòu) 2
第2章 xx礦業(yè)集團(tuán)內(nèi)部審計(jì)目標(biāo)的確定 3
2.1審計(jì)工作準(zhǔn)備 3
2.2企業(yè)目標(biāo)的實(shí)現(xiàn) 3
2.3企業(yè)管理層的影響 3
2.4審計(jì)風(fēng)險(xiǎn)的規(guī)避與防范措施 4
2.4.1提高審計(jì)人員素質(zhì) 4
2.4.2規(guī)范審計(jì)工作程序 5
2.4.3搞好審計(jì)風(fēng)險(xiǎn)預(yù)測(cè)，增強(qiáng)自我保護(hù)意識(shí) 5
2.4.4完善審計(jì)承諾制度 5
2.4.5建立風(fēng)險(xiǎn)責(zé)任制度與內(nèi)部激勵(lì)約束機(jī)制 5
2.4.6認(rèn)真聽(tīng)取被審單位意見(jiàn) 5
2.4.7建立風(fēng)險(xiǎn)防范基金及向保險(xiǎn)公司責(zé)任保險(xiǎn) 5
第3章xx礦業(yè)集團(tuán)內(nèi)部審計(jì)基礎(chǔ)制度設(shè)計(jì) 5
3.1內(nèi)部審計(jì)組織機(jī)構(gòu)設(shè)計(jì) 5
3.2內(nèi)部審計(jì)崗位責(zé)任與職權(quán)設(shè)計(jì) 5
3.2.1審計(jì)人員崗位責(zé)任設(shè)計(jì) 5
3.2.2內(nèi)審人員職業(yè)素質(zhì)設(shè)計(jì) 5
3.3審計(jì)工作的基本程序設(shè)計(jì) 5
第4章 xx礦業(yè)集團(tuán)內(nèi)部審計(jì)業(yè)務(wù)流程制度設(shè)計(jì) 5
4.1審前準(zhǔn)備控制設(shè)計(jì) 5
4.1.1審計(jì)方案 5
4.1.2編制審計(jì)方案 5
4.2審計(jì)的實(shí)施階段控制設(shè)計(jì) 5
4.2.1控制測(cè)試 5
4.2.2實(shí)質(zhì)性程序 5
4.3審計(jì)報(bào)告設(shè)計(jì) 5
4.4后續(xù)審計(jì)控制設(shè)計(jì) 5

結(jié)束語(yǔ) 5
致謝 5
參考文獻(xiàn) 5
附錄1 5
附錄2 5