如何构建增值型内部审计以及完善的公司价值增值型...

发布时间：2021-10-26

如何构建增值型内部审计以及完善的公司价值增值型内部审计体系？

最佳答案

增值型内部审计在控制中主要是通过鉴证和咨询功能为组织增加价值：
1.鉴证增值
新修订的《内部审计实务标准》第2120条指出“内部审计应该在风险评价结果的基础上，评价覆盖机构治理、运营及信息系统等内容的控制程序的充分性与有效性。”检查、评价内部控制系统的充分性，就是要确定现行控制系统能否适当地保证组织的任务和目标经济有效地完成，检查、评价控制系统的有效性就是要确定现行控制系统是否能取得预期的效果，具体包括:(1)控制环境。重点关注员工的正直性、道德价值观和能力、管理当局的理念、组织结构、授权方式、人事政策、国家政策法规、经营风格和权威性等方面的变化及其对内部控制的影响。（2）控制活动。企业各项经营活动的适当授权、不相容职务的分离、一般授权与特殊授权的划分、会计计量和记录的真实可靠、资产的安全完整等。
2.咨询增值
（1）内部审计在发现问题的同时，积极提出对内部控制的改善建议。
（2）开展内部控制培训。比如内部审计师可以将在企业采购过程的控制、成本管理控制、存货控制、订单履行控制中发现的问题及解决办法向员工进行培训
（3）开展内部控制的自我评价。内部控制自我评估是公司管理人员和内部审计师合作评价内部控制有效性的一种方法。内部控制自我评估是组织监督和评估内部控制系统的主要工具，它将运行和维持内部控制的主要责任赋予公司管理层，同时使员工、内部审计师与管理层一道承担对内部控制评估的责任。这使以往由内部审计师对控制的充足性及有效性进行独立验证发展到全新阶段，即通过设计、规划和运行内部控制自我评估程序，由组织整体对管理控制和治理负责。

下面小编为大家准备了 国际内部审计师(CIA考试) 的相关考题，供大家学习参考。

The indemnity may be ______.

A．used whenever there are discrepancies in the documents

B．presented when the shipping company intends to release the goods to the applicant

C．presented to the issuing bank of the L/C under which there are unimportant discrepancies in the documents

D．used in lieu of shipping documents

正确答案：A
解析：文章最后提到the indemnity for minor discrepancies in the documents, 由此可知A选项符合题意。

A credit may be advised to a beneficiary through another bank (the advising bank) without engagement on the part of the advising bank, but that bank, if it elects to advise the credit, shall ______.

A．inform. the issuing bank of the credit which it advises without delay

B．endorse the amount negotiated on the reverse of the credit which it advises

C．add his confirmation to the credit which it advises

D．take reasonable care to check the apparent authenticity of the credit which it advises

正确答案：D
解析：通知行(advising bank)有对其通知的信用证辨别真实性的责任。beneficiary受益人，endorse在(票据)背面签名。on the reverse of the credit信用证背面。authenticity真实性。

Repayment of the term loan relies on

A．the net inflow of future funds of the assets financed

B．the net outflow of the future funds of the assets financed

C．the total assets of the borrowing firm

D．the total liabilities of the borrowing firm

正确答案：C
解析：第三句指出Thus, term loans look...to amortize and retire the credit, 意思是说定期贷款的偿还指望借款企业未来一系列收益。amortize and retire the credit偿还贷款。look to指望。倒数第三句Term loans normally are secured by fixed assets…意指固定资产可以保证贷款的偿还。结合两者可以推出定期贷款的偿还依靠借款企业的全部资产。

When the stock market turns down, holders of common stocks traditionally begin to move some portion of their (61) out of stocks and into (62) to protect themselves against further declines in the market, PI programs attempt to hedge against the possibility of a market decline by (63) stock index futures contracts or stock index options (buying stock index put options). The more the market falls, the more futures and options contracts are sold by PI programs. If the market continues to fall, the rise in the value of the portfolio' futures and option positions cushions the decline in the value of the portfolio' common stocks. PI managers believe that such hedging programs using futures and options involve lower transaction costs and provide greater (64) than the traditional method of actually selling stocks and buying treasury (65)

(46)

A．treasure

B．assets

C．investment

D．capital

正确答案：B
解析：资产应该用assets来表示，所以选B。treasure财富。investment投资。capital资本，资金。

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