摘要
I
摘要
内部控制评价在企业管理过程中发挥着全面体检、堵塞漏洞、查错防弊的功
能，对上市公司本身而言还可以增加投资者的信任。沪深交易所在总结国内外经
验基础上出台了内控指引，要求上市公司对内控情况作出评价并及时披露。DQ 公
司作为沪港上市的 DF 股份公司的核心子企业，根据要求开展内控评价并将审计报
告上报上级单位

本文撰写以 DQ 公司内控评价案例为研究主线：首先介绍上市公司内控审计的
整体趋势情况，然后在聚焦介绍 DQ 公司内控审计概况，形成整体印象和具体实例
的相结合的效果。其次分别研究 COSO、财政部、内审协会等国内外机构的内部控
制理论，从内控的本质定义、组成要素、板块划分、评价程序等方面展开研究，
为 DQ 公司内控评价体系改进寻找理论基础。第三简介 DQ 公司内控评价具体工作，
然后顺着评价程序介绍内部控制重点板块的选取和通知书的下达、现场测试和底
稿编制、缺陷评价和综合认定、内部控制审计报告等阶段，然后通过对比内控审
计结果与外部监督检查发现问题进而从中发现 DQ 内控评价体系的不足并分析问题
产生的原因。最后分析 DQ 公司内控评价体系改进的条件和局限性，提出基于 COSO
整合框架的三个内控目标内控评价改进思路，提出基于 COSO 整体框架的四种风险
管理审计方式的改进思路，然后补充子企业的内控审计改进建议

在论文研究方法方面，运用文献研究法，对国内外相关组织的理论进行研究
寻找内部控制评价应该怎么开展的理论基础；运用案例分析法，对 DQ 公司的内控
评价体系进行梳理呈现这项工作的全貌；运用对比分析法，通过内外部监督检查
机构发现的问题和 DQ 公司的内控审计结果对比，发现 DQ 公司内控审计的问题；
最后针对 DQ 公司内控评价的问题提出改进建议。本文运用理论研究和案例剖析相
结合的方式提出改进建议，促进 DQ 公司内控审计体系能够发现财务报表内控缺陷、
提升内控效率效果、强化风险防控能力，降低违规风险，提升风险管控能力

关键词：DQ 公司，内部控制，审计体系，改进ABSTRACT
II
ABSTRACT
Internal control audit in the process of enterprise management to play a
comprehensive physical examination, plug loopholes, check the error prevention
function, the listed company itself can also increase the trust of investors. Shanghai and
Shenzhen Stock Exchange on the basis of summing up the experience of domestic and
foreign on the introduction of internal control guidelines, requiring listed companies to
assess the internal control and timely disclosure. DQ company as the core subsidiary of
DF listed company in Shanghai and Hong Kong stock market, according to the
requirements of internal control audit and report to the higher level unit.
This paper is based on DQ company&39;s internal control audit case, the research
framework is divided into five parts:Firstly, the paper introduces the general situation of
internal audit of listed companies, and then focuses on the general situation of DQ
internal control audit, a combining effect of forming an overall impression with a
specific instance..Followed by the study of COSO, the Ministry of finance, China
Institute of internal audit of internal control theory of domestic and foreign institutions,
launches the research from the aspects of definition, essence of internal control elements,
plate division, audit procedures, provide a theoretical basis for the improvement of
internal audit system of DQ company.Third introduction of DQ company&39;s internal
control auditing work, then followed the writing and approval stage of the audit
procedures introduced internal control key plate selection and notice issued, the field
test and the manuscript preparation, defect evaluation and comprehensive identification,
report, and then by comparing the results of internal audit and external supervision and
inspection found the problem that causes lack of DQ internal audit system and analysis
of the problem from.The final analysis of internal audit system of DQ company
improved conditions and the limitations of the COSO, then the theory of internal audit
system of DQ company put forward four proposals based on the final realization of
improved internal control audit system of DQ company.
By using the method of literature review, this paper studies the theory of relevant
organizations at home and abroad to find out the theoretical basis of how internal
control audit should be carried out；The case analysis method is used to analyze the
internal audit system of DQ company;By using the method of comparative analysis,ABSTRACT
III
through the comparison of the problems found in the internal and external supervision
and inspection institutions and the internal control audit results of DQ company, we find
out the problems of internal audit in DQ company；The conditions and limitations of the
final analysis of the internal control evaluation system of DQ company improved, put
forward three ideas to improve the internal control objectives of internal control
evaluation based on COSO integrated framework, put forward four ways of
improvement of risk management audit framework based on COSO, and then add
subsidiary enterprise internal audit recommendations, reduce illegal risk, improve risk
control ability.
Keywords: DQ company，internal controls，Auditing system，Improvement目录
IV
目录
第一章 绪论. 1
1.1 选题背景..... 1
1.2 研究目的..... 2
1.3 研究思路及论文框架 ........ 2
1.3.1 研究基本思路 ......... 2
1.3.2 论文框架 ..... 3
第二章 基本理论概述 ........ 4
2.1COSO 内部控制理论 ......... 4
2.1.1 COSO《内部控制—整合框架》 . 4
2.1.2 COSO《企业风险管理—整体框架》..... 4
2.1.3COSO 内部控制最新理论.. 5
2.2 国内内部控制理论5
2.2.1《企业内部控制基本规范》概述 . 5
2.2.2 内审协会内控审计理论概述 ........ 6
2.3 本章小结..... 6
第三章 DQ 公司内部控制审计工作......... 7
3.1DQ 公司内部控制审计简介.......... 7
3.2DQ 公司内控审计流程 ...... 8
3.2.1 内控板块选取及审计通知书下达 8
3.2.2 现场工作底稿编制及测试 .......... 10
3.2.3 缺陷认定和影响程度评估 ......... 13
3.2.4 内控审计报告 ..
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