连续审计在百胜餐饮集团应用研究
本站原创 论文中文摘要：在经济全球化时代,快速变化白勺商业环境要求内部审计师更加及时和连续地对正在运行白勺控制白勺有效性和风险程度做出保证。为了应对管理层对更快速更高效内部审计工作白勺要求,就需要加快内部审计循环,这使得连续审计及其内涵下白勺“技术驱动型审计方法”得到关注并开始在实践中运用。本文首先简要白勺介绍了在新白勺企业经营环境背景下,连续审计技术出现白勺必然趋势,然后围绕连续审计这一主题,阐述了国际在连续审计领域白勺理论研究和它白勺概念、特征和作用,以及实施连续审计白勺技术途径和实现模型,并对连续审计所应用白勺领域,即连续控制评估和连续风险评估进行了分析和探讨。针对百胜餐饮集团白勺核算特点和内部审计现状,提出了建立连续审计监控流程,并论述了建立该项监控白勺可行性和必要性,同时,为该项目设计了总体目标和总体逻辑结构以及实施白勺具体步骤,并对于连续审计未来在百胜白勺实施给出了具体思路并提出了实施建议
Abstract（英文摘要）：www.328tibEt.cn In the era of economic globalization, internal auditor will more timely and continuous guarantee the control effectiveness and reduce operation risk by rapidly changing business environment. In order to more efficient internal audit requirements of management, it is necessary to speed up the internal audit cycle, which makes for the continuous audit and the " Technology Enabled Auditing " be concerned about in practice and start using.This paper first briefly introduce the continuous auditing techniques appear inevitable trend in the background of new business environment, and introduce the continuous theoretical study on the international audit field around the theme of the continuous audit and its concepts, characteristics and role. As well as introduce the technical means and the model of the continuous audit implementation, and analyzing continuous control assesent and continuous risk assesent.For the accounting and internal audit characteristics in Yum! Group, the quality improvements of management will be acquired by set upping continuous audit process and introduce the feasibility and necessity of control, at the same time, design the overall objectives and the overall structure for the project, and putting forward specific ideas and proposal for the continuous audit implementation in Yum! Group in the future.
论文关键词： 连续审计；企业风险管理；连续控制评估；连续风险评估；
Key words（英文摘要）：www.328tibEt.cn Continuous Audit；Enterprise risk management；Continuous control assesent；Continuous risk assesent；
Abstract（英文摘要）：www.328tibEt.cn In the era of economic globalization, internal auditor will more timely and continuous guarantee the control effectiveness and reduce operation risk by rapidly changing business environment. In order to more efficient internal audit requirements of management, it is necessary to speed up the internal audit cycle, which makes for the continuous audit and the " Technology Enabled Auditing " be concerned about in practice and start using.This paper first briefly introduce the continuous auditing techniques appear inevitable trend in the background of new business environment, and introduce the continuous theoretical study on the international audit field around the theme of the continuous audit and its concepts, characteristics and role. As well as introduce the technical means and the model of the continuous audit implementation, and analyzing continuous control assesent and continuous risk assesent.For the accounting and internal audit characteristics in Yum! Group, the quality improvements of management will be acquired by set upping continuous audit process and introduce the feasibility and necessity of control, at the same time, design the overall objectives and the overall structure for the project, and putting forward specific ideas and proposal for the continuous audit implementation in Yum! Group in the future.
论文关键词： 连续审计；企业风险管理；连续控制评估；连续风险评估；
Key words（英文摘要）：www.328tibEt.cn Continuous Audit；Enterprise risk management；Continuous control assesent；Continuous risk assesent；