CAJ | 학술논문

随着生产管理方式的不断发展，人们对质量的要求越来越高，审计抽样技术基本停留在标准型抽样阶段，且不能做到实时监控，导致许多企业管理上的漏洞不能及时发现，造成不同程度的损失。将连续型抽样方案的特点和实施的具体要求，与企业内部审计的特征、职能相对比，发现连续型抽样方案在企业内部审计中的应用是具备可行性的。结合审计案例，对其原有内部审计工作进行对比，发现运用连续型抽样，不仅可以对企业的运营实现实时监控，而且在一定程度上降低了企业工作人员犯错的几率。对企业内部审计抽样理论进行了大胆的创新，将连续型抽样引入企业内部审计，对扩大连续型抽样的应用范围，提高企业内部审计人员的工作效率都起到了积极的作用。
수착생산관리방식적불단발전，인문대질량적요구월래월고，심계추양기술기본정류재표준형추양계단，차불능주도실시감공，도치허다기업관리상적루동불능급시발현，조성불동정도적손실。장련속형추양방안적특점화실시적구체요구，여기업내부심계적특정、직능상대비，발현련속형추양방안재기업내부심계중적응용시구비가행성적。결합심계안례，대기원유내부심계공작진행대비，발현운용련속형추양，불부가이대기업적운영실현실시감공，이차재일정정도상강저료기업공작인원범착적궤솔。대기업내부심계추양이론진행료대담적창신，장련속형추양인입기업내부심계，대확대련속형추양적응용범위，제고기업내부심계인원적공작효솔도기도료적겁적작용。
With the rapid development of the method of operative management, our requests for quality are more and more, However, audit sample methods are using standard sample procedures. It makes for many problems in the management of corporation. This paper contrasted the characteristic of continuous sampling procedures to the characteristic of internal audit. And we found it is feasible to use continuous sampling procedures in internal audit. Then we use the internal audit work of a corporation as an example, adopted the continuous sampling procedures to audit some internal control. This article is an innovation in internal audit sample method. It has enlarged the using area of continuous sampling procedures. It has active effect to enhance the work efficiency of internal auditors.