管理费用的内部审计

文档编号:KJ1392 文档字数:10885

管理费用的内部审计

 摘要
 近年来，企业管理费用，是企业经营者为组织和管理企业生产经营活动所发生的各项费用，归类于期间费用，在发生当期就计入损益。管理费用是企业经营成本的重要组成部分。虽然它在企业的总成本中所占比例不大，但由于管理费用的使用效率引导着企业的经营效率，因此管理费用的控制水平在企业各项经营管理中起着至关重要的作用。
 面对市场的竞争，如何提高经营利润、改善管理水平成为了企业必须解决的问题。管理费用是企业支出的重要组成部分之一，管理费用的高低直接影响到了企业的经济效益水平，本文围绕企业管理费用进行探讨，并提出相应管理费用的内部审计方法，内部审计作为公司经营管理的重要环节，对企业的经济效益起到了举足轻重的作用，所以，我们应当不断加强和完善企业的管理费用内部审计工作。在企业实际的经营管理活动中，审计部门严格按照内部审计制度执行工作，但是，随着改革的不断推进，管理费用内部审计体制不能完全满足公司发展的需求。人员设置和审计重点等方面还不是很完善，管理费用内部审计工作还需要进一步的改进。内部审计工作不仅仅能够查错防弊，还能为公司提供经营管理的有效意见。
关键词：管理费用，审计，内部审计，审计方法，建议

ABSTRACT
 In recent years , corporate management fees, the fees business owners to organize and manage production and business activities occurred during the period classified as expenses in the period in respect of profit or loss. Management fees are an important part of business costs. While it is not the proportion of the total cost of the enterprise, but because of the efficiency of the management fee to guide the operational efficiency of enterprises, thus controlling the level of management fees plays a vital role in the operation and management of the enterprise .
 Face competition in the market , how to improve operating margins, improve enterprise management level has become a problem that must be addressed .             Management costs are an important component part of corporate spending , will directly affect the level of management fees to the economic efficiency of enterprises , the paper discusses about the corporate management costs and make the appropriate internal audit methodology management fees , internal audit as company management an important part of the economic efficiency of enterprises has played a pivotal role , so we should continue to strengthen and improve the management fee of internal audit work. In actual business operations and management , the audit department in strict accordance with the implementation of internal audit system , however , with the reform of the internal audit system management costs can not fully meet the needs of the company. Personnel structure and focus on other aspects of the audit is not perfect , internal audit management fees need further improvement. Internal audit work is not only capable of troubleshooting a variety of measures , but also to provide effective advice for the management of the company .
 
Key  words :management fees; audit; internal audit; audit methods;the proposed

目录
前言 5
第一章 研究的意义和背景 5
第二章 管理费用的相关概念 7
2.1 管理费用的概念 7
2.2 审计的概念 7
2.3 内部审计概念 7
第三章 管理费用的内部审计 8
3.1 管理费用超支原因的探究 8
3.2 管理费用审计的内容 9
3.3 管理费用审计的实质性测试程序 11
3.4 管理费用内部审计的方法 15
第四章 结论建议 16
4.1 加强内部审计机构须履行的职责 16
4.2 设立独立的内部审计的权威机构 16
4.3 切实改进内部审计的工作方法 16
4.4 认真抓好内部审计的队伍建设 17
结论 17
参考文献 18
致谢词 20

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