风险导向内部审计与企业风险管理整合研究

发布时间：2018-01-04 08:03

本文关键词：风险导向内部审计与企业风险管理整合研究　出处：《河北大学》2011年硕士论文　论文类型：学位论文

【摘要】：近年来,由于一系列重大事件、财务丑闻的频出,相关法律法规的出台,风险管理成为全球关注的焦点,世界上许多国家和相关的国际机构都认识到加强风险管理的重要性。而作为保证委托受托责任实现的有效控制机制,内部审计是公司治理的重要要素之一。而随着风险的渗入,公司治理关注焦点逐渐转向了风险管理。相应地,内部审计目标也开始面向风险管理。最新修订的内部审计定义明确了内部审计以评价风险管理、控制及公司治理流程从而为组织增加价值为其主要作用。它合理的组织模式和职能的发挥,能帮助企业评估各种风险、优化公司风险管理流程,为完善公司治理提供支持。我国企业越来越与世界紧密联系,面对环境变化、不确定因素等潜在风险所需要投入的风险成本的不断增加,如何认识、评估以及应对企业运营中所存在的各种风险因素成为当代企业亟待解决的课题。基于此,本文以规范研究、定性分析和案例研究相结合的研究方法,首先概括了风险导向内部审计历史溯源及其最新发展,然后在对风险管理相关理论进行介绍的基础上,在受托经济责任理论和价值链理论指导下,将风险导向内部审计置于企业风险管理框架下,进行风险管理对内部审计的需求分析,认为内部审计是企业风险管理的重要的价值实现手段,在改善组织运营、提高风险管理和公司治理、增加组织价值等方面发挥着重要作用,并在对二者的整合的必要性和可行性研究基础上,从治理层面、管理层面以及执行层面和事后改进几个方面展开风险导向内部审计和企业风险管理的整合研究。最后以青岛海尔集团风险导向内部审计与企业风险管理的成功案例再次论证了内部审计在风险管理中的重要作用,为之后我国企业开展风险导向内部审计和风险管理提供借鉴。
[Abstract]:In recent years, due to a series of major events, frequent financial scandals, the introduction of relevant laws and regulations, risk management has become the focus of global attention, many countries in the world and the relevant international organizations to strengthen awareness of the importance of risk management. As a mechanism to ensure effective control of entrusted responsibility, internal audit is one of the important factors corporate governance. With the infiltration of the risk of corporate governance, the focus gradually shifted to the risk management. Accordingly, the internal auditing for the beginning of the risk management. The latest revision of the internal audit clearlydefined internal audit to evaluate risk management, control and governance processes to add value to the organization as the main function of it. Reasonable organization model and function, can help companies to assess the risks, optimize the company's risk management processes, to provide support for the improvement of corporate governance The enterprises of our country. More and more closely linked with the world, in the face of environmental change, uncertainty is increasing, the potential risk factors need to invest the risk cost of the various risk factors, how to understand, assess and respond to the operation of the enterprises has become an urgent issue for the contemporary business.
Based on this, this paper use normative research, research methods of qualitative analysis and case analysis, firstly summarized the risk oriented internal audit history and its latest development, and then based on the theory of risk management are introduced, the accountability theory and value chain theory, the framework of risk management oriented the internal audit in the enterprise, the demand for risk management of internal audit of internal audit is that enterprise risk management the important value means in improving organizational operations, improve risk management and corporate governance plays an important role to increase organization value, and the integration of the two necessity and feasibility on the basis of the research, from the governance level, management level and execution level and later improved aspects of risk management oriented internal audit and enterprise integration Research together.
Finally, taking the successful case of risk oriented internal audit and enterprise risk management in Qingdao Haier group as an example, it demonstrates the important role of internal audit in risk management, and provides reference for Chinese enterprises to carry out risk oriented internal audit and risk management.

【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

【引证文献】