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1、摘 要 随着中国市场经济的快速发展，大中小型企业都呈现出相对蓬勃的发展态势。内部控制审计作为市场经济条件下企业进行其内部信息披露的重要流程，对于提高企业的制度设计的完整程度以及确保企业经济效益的实现有着十分重要的意义。企业的内部控制审计是现代企业管理的重要构成内容，不仅可以保证了企业的健康经营和发展，它还确保了公司所提供的财务信息的真实性和客观性。企业内部控制是企业各项制度措施有效实施的重要依据，也是实现企业经济目标与发展战略的前提。加强企业内部控制审计对于加强企业内部控制相关工作的实施有所帮助，同样也有助于提高企业内部控制水平。内部控制审计的实施可以帮助企业有效地加强其内部监督管理，改善企业
2、的内部管理环境，对提高企业市场竞争力和实现经济效益有着重要的意义。本文主要采用文献综合研究法和实例分析法分析北京智风广告公司内部控制审计现状及存在问题。首先去广泛的阅读国内外的文献，为本次论文打好理论基础。在本文第三部分分析北京智风广告公司内部控制审计存在问题中采用了实例分析法，通过实例分析法，针对北京智风广告公司内部控制审计的具体状况，分析形成问题的原因，提出优化对策。本文主要分析了北京智风广告有限公司内部控制审计的现状，以及其内部控制审计存在的问题，并针对北京智风广告公司内部控制审计中存在的问题，提出优化对策，以便提高北京智风广告公司的市场竞争力和经济效益，同时也维护、促进我国市场经济的良
3、性运转。北京智风公司通过健全审计机构、加强人才建设，完善审计目标，可加强企业内部监督，强化内部控制审计，提高企业的经济效益。在北京智风广告有限公司的内部控制审计工作形成了较为完善的审计流程，采取有效措施，提高内部控制审计工作质量后，必定将助推企业不断发展强大，提升企业竞争力。关键词：北京智风广告公司；内部控制审计；经济效益AbstractWith the rapid development of Chinas market economy, large and small enterprises are showing a relatively vigorous development tre
4、nd.Internal control to its internal audit as a market economy under the conditions of enterprise information disclosure of important processes, to improve the integrity of the system design level of enterprises and to ensure the realization of the enterprise economic benefits have very important sig
5、nificance. Enterprise internal control audit is an important content of modern enterprise management, it can not only ensure the healthy operation and development of the enterprise, also can guarantee the authenticity and objectivity of financial information provided by the company. Enterprise inter
6、nal control is the important basis of the effective implementation of the system of measures, and realize the premise of enterprise economic goal and development strategy. Strengthen enterprise internal control audit to strengthen enterprise internal control will help the implementation of the relat
7、ed work, also helps to improve the level of internal control. The implementation of the internal control auditing can help enterprises to effectively strengthen the internal supervision and management, improve the internal management environment of enterprises, to improve market competitiveness and
8、achieve economic benefit of enterprises has important significance.In this paper, using the method of literature research and instance analysis Beijing zhifeng advertising company audit the status quo and existing problems of internal control. First of all, the relevant theoretical literature at hom
9、e and abroad should be widely read, and the existing research results should be professionally screened and analyzed through literature survey and combing, so as to comprehensively and correctly understand the relevant issues of this topic, form a general impression of the research topic, understand
10、 the whole picture of things, and lay a good theoretical foundation. In the third part of this paper, the author analyzes the problems existing in the internal control audit of Beijing zhifeng advertising company by using the case analysis method. Based on the specific situation of internal control
11、audit of Beijing zhifeng advertising company, the author analyzes the causes of the problems and puts forward optimization countermeasures. This paper mainly analyzes the status quo of internal control audit of Beijing zhifeng advertising company, as well as the problems existing in its internal con
12、trol audit, and puts forward optimization countermeasures in view of the problems existing in the internal control audit of Beijing zhifeng advertising company, in order to improve the market competitiveness and economic benefits of Beijing zhifeng advertising company, and at the same time to mainta
13、in and promote the benign operation of Chinas market economy Beijing zhifeng company through improve the audit institutions, strengthening the construction of talent, perfect the audit goal, to enhance the enterprise internal supervision, strengthen the internal control audit, improve the economic b
14、enefits of enterprises. The internal control audit work of Beijing zhifeng advertising co., ltd. has formed a relatively complete audit process. After taking effective measures to improve the quality of internal control audit work, it will surely boost the enterprises continuous development and enha
15、nce its competitiveness.Key words: Beijing Zhifeng advertising company; internal control audit;Economic performance目 录引言1一、内部控制审计的意义1（一）内部控制审计对企业的意义1（二）内部控制审计对广告行业的意义2二、北京智风广告公司内部控制审计现状2（一）北京智风广告公司概况2（二）北京智风广告公司内部控制审计现状31.北京智风广告公司内部控制审计目标32.北京智风广告公司内部控制审计质量33.内部控制审计人员素质现状44.内部控制审计制度体系现状4三、北京智风广告公司内部
16、控制审计存在的问题及原因5（一）内部控制审计存在的问题51.企业内部控制审计机构不完善52.内部控制审计重点不明确53.内部控制审计人才素质有待提高64.内部控制审计制度、审计流程不完善6（二）内部控制审计形成问题的原因71.领导阶层重视不足72.跟踪管理制度不完善73.员工培训机制不健全7四、优化北京智风广告公司内部控制审计的对策8（一）加强内部控制审计人才体系建设8（二）加强企业内部控制审计机构建设8（三）明确企业内部控制审计目标和重点9（四）完善企业内部控制审计制度和健全监督机制9五、结束语10参考文献11致谢12引言随着中国市场经济的快速发展，我国企业也呈现出良好的发展势头，无论从企业规模还是企业数量都呈现出很好的发展态势。内部控制审计在公司管理、内部财务信息的披露和公司的内部控制水平提高等方面发挥着关键性作用。近些年随着我国对外改革开
