集团公司,内部连续审计,XBRL环境,XBRL环境下连续审计在集团公司内部的应用探讨
XBRL环境下连续审计在集团公司内部的应用探讨
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XBRL环境下连续审计在集团公司内部的应用探讨

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  • 集团公司,内部连续审计,XBRL环境,
    正文开始
    步入21世纪以来,随着公司规模的不断扩大,公司之间竞争越来越激烈,公司的管理者对信息的需求也就越来越高,这不仅体现在信息的数量上,更体现在信息的质量上,管理者对信息的及时性、可靠性和相关性也越来越重视。近几年来,在中西方都频繁爆发财务报表舞弊、风险管理失控事件,例如中国的郑百文、银广厦、中航油(新加坡)等,美国的安然、世通、房利美与房地美、雷曼兄弟等。大量的案例说明,传统的内部审计逐渐无法满足集团公司内部管理的要求。在当今的信息技术条件下,连续审计这一全新概念可以很好地应用在集团内部审计中。内部连续审计不仅可以很好地实现集团总部与子公司的信息共享、信息交流,子公司的财务状况、经营成果等财务信息也能以很快的速度反馈到集团总部,便于管理层站在更高的层次做出对企业有利的决策;而且内部连续审计能够实现风险预警,对于子公司出现的经营风险、财务风险,内部连续审计会以相应指标出现较大波动进行反映,进而以审计报告形式告知管理层。基于此,针对目前国内的近况对连续审计在我国企业集团内部应用进行研究很有必要。本文主要研究XBRL环境下连续审计在集团公司内部的应用,包括集团公司内部连续审计的理论基础与技术背景浅析浅析,XBRL环境下集团公司内部连续审计的总体设计,以及系统主要模块的编码实现,并用实际的数据检验了系统的可用性和有效性。但是,本文也存在一些不足:首先,由于集团公司XBRL实例文档数据获取困难,致使系统并不能马上推广使用;其次,企业风险预警体系中各要素的构成指标研究不够深入,有些具体指标的设置可能存在瑕疵;最后,本文在研究中,并未将整个连续审计流程都编码实现,这些都有待我们在以后的研究中解决。

    【Abstract】WwW.zIdiR.coM Into the 21st century, with the size of the company continues to expand, more and more intense competition between companies, the company’s managers will increasingly high demand for information, not only in the quantity of information, but also in The quality of information on the timeliness of information management, reliability and relevance of more and more attention. In recent years, frequent outbreaks of the West are engaged in corrupt financial statements, risk management, control events, such as China Zhengbaiwen, Yinguangxia, China **iation Oil (Singapore), etc., United States, Enron, WorldCom, Fannie Mae and Freddie Mac, Lehman Brothers. Large number of cases shows that the traditional internal audit increasingly unable to meet the requirements of the internal management of the company.In today’s information technology conditions, the new concept of continuous auditing can be well applied to internal audits. Continuous internal audit of the Group not only can realize the sharing of information between headquarters and subsidiaries, information exchange, a subsidiary of the financial position, operating results and other financial information can also be a very high speed feedback to the group headquarters, to facilitate better management of stand high-level decision-making to make good for business; and internal audit to achieve continuous risk warning, appeared for the subsidiaries operating risk, financial risk, internal audit will be continuously greater volatility in the corresponding indicators reflect, and then in the form of audit report inform management.Based on this, for the current domestic situation, the continuous internal audit in the application of our research enterprise is necessary. This paper studies XBRL environment of continuous auditing in the Group internal applications, including intra-group continuous audit of the theoretical foundation and technical background analysis, XBRL environment group within the continuous auditing of the overall design, and system main modules of code implementation, and use test the actual data availability and effectiveness of the system.However, the paper also has some disadvantages: First, since the company XBRL instance document data capture difficult, leading to promote the use of the system and not immediately; Secondly, the enterprise risk early warning system indicators of the composition of various elements not thorough enough, some settings may be specific targets defective; Finally, the study did not have the whole process of encoding to achieve continuous auditing, which we have yet to be resolved in future studies.

    【关键词】 集团公司; 内部连续审计; XBRL环境;
    【Key words】 Group Company; internal continuous audit; XBRL environment;
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