阅读量：

886

作者：

李敏

展开

摘要：

中国移动是我国移动通信最大的运营商,2000年在海外资本市场成功上市.上市以来,公司坚持"正德厚生,臻于至善"的核心价值观,树立了全新的经营和管理理念.内部审计作为中国移动经营管理和内部控制的重要组成部分,在公司运营管理过程中处于极其重要而又特殊的地位.随着日益激烈的国内外竞争以及国际资本市场更高的监管要求和国资委对大型国有企业实行全面风险管理的要求,中国移动积极开展了风险内控审计,强化内部控制,实施风险管理等方面的实践活动. 公司内部审计工作在企业的业务发展和精确化管理过程中发挥了积极的作用.但随着中国移动管理体制和机制的不断调整,内部审计潜在的问题亦日益凸显:内部审计的定位不清晰,审计力度不够,审计技术手段相对落后,审计力量薄弱,后续审计认识不足等问题的存在影响了内审作用的进一步发挥.随着公司流程重组,集中管理,办公信息化等工作的推进,内审工作又面临着许多新的挑战.本文从内部审计基本理论出发结合中国移动的实际情况,对公司内部审计工作的现状,存在问题进行了详细的剖析,同时结合国际内部审计发展的趋势提出了重新定位,拓宽内容,手段创新,提高审计人员素质等一系列改进内部审计工作的思路和措施,以期对中国移动内部审计未来发展有所帮助.CMCC is the largest mobile communication corporation in China, which came into the market in 2000. Since then, CMCC set up a new management philosophy with its core view of "working with high responsibility and keeping rolling till perfect". As an important part of CMCC's inside control, inside audit plays a key and special role in CMCC's running management process. As competition is becoming more and more fierce both in domestic and oversea environment, with higher supervision requirement of international capital market and with overall risk management requirement of SASAC, CMCC actively carried out a lot of practice activity of inside risk audit, inside control and risk management. Inside audit plays positive role in business development and refined management in the corporation. However, with continuous adjustment of CMCC's management system, there are more and more questions, including that orientation of inside audit is not clear, the effort of audit is not enough, the technical means of audit is disadvanced, the audit team is weak, the follow-up audit questions are not emphasized, which influences the audit function. While with fulfilling of corporation flow reorganization, management centralization and OA, there are more challenges for inside audit. With basic theory of inside audit and actual status of CMCC, this article analyzes the present status and problems of CMCC's inside audit in detail, and presents a series of ideas and methods to improve inside audit, including redefining, widening content, innovating method, improving the quality of inside audit team, in order to improve CMCC's inside audit.

展开

年份：

2012