基于免疫系统视角对内部审计功能及实现途径的重构

发布时间：2018-02-07 16:44

本文关键词： 内部审计免疫系统功能　出处：《浙江工商大学》2011年硕士论文　论文类型：学位论文

【摘要】：随着华尔街金融危机的爆发,全球的金融遭受重大的打击,金融市场的动荡,引发了多方面的危机,多米诺骨牌效应随之显现。中国的金融行业也随之遭受冲击,进而引起各经济实体的危机频频出现。企业在金融危机之下,经营风险增强,企业所面临的各种风险迎面袭来,加强对风险的预测和识别,成了企业经营与投资的关键任务。需求决定生产,内部审计免疫系统就是在这样的背景下提出的。内部审计免疫功能主要是指内部审计在接受风险信号时,主动地发挥自身的免疫功能,预先预测出潜在的风险,并及时采取措施加以控制和消除,以减少企业经营运行中面临的风险,为企业建立免疫安全网。但由于内部审计免疫系统提出的时间较短,其理论还是未成体系。对于免疫系统如何在内部审计领域运用还处于研究和探索阶段。因此,本文通过对人体免疫系统进行深入的研究和分析,并将其和内部审计理论相结合,采用“由点到面再到行”的方式进行剖析。在遵循内部审计免疫机理的原则上,先对内部审计的免疫功能进行分析和总结,再对免疫功能的载体企业免疫系统的组成要素进行分析,最后建立内部审计应答机制来实现内部审计免疫功能。具体内容为,首先对人体的免疫系统及其功能进行分析和总结,将免疫系统的免疫机理同内部审计运作方式结合起来,得出内部审计的免疫功能和免疫机理；然后在此基础上对内部审计免疫系统的预防、监视、自稳和修复四个基本功能进行深入的分析,挖掘它们之间的联系,取长补短,共同构成企业免疫系统三大的整体功能；再基于上述的免疫系统的整体功能和人体免疫系统的结构,建立以内部审计为核心的,由内部控制机制、针对性的风险预警的监控和内部审计的持续性监督和检查三道防线组成的企业免疫系统。人体的免疫系统功能主要通过免疫应答机制实现的,而企业免疫系统的免疫功能的实现途径主要是融合人体的免疫应答机制和风险管理理论,具体通过风险感知、风险特异性识别和评估、风险预警和应对、信息和沟通、监控五个程序来实现。
[Abstract]:With the Wall Street financial crisis, global financial markets suffered a major blow to the financial market turmoil, resulted in many aspects of the crisis, the Domino effect will appear. Chinese financial industry also suffered a shock caused by various economic entities of the crisis occur frequently. Enterprises in the financial crisis, business risk increased risk enterprises are facing hit, to strengthen the forecast and identification of risk, has become a key task of enterprise management and investment.
Demand determines production, internal audit of the immune system is put forward under this background. The internal audit immune function mainly refers to the internal audit in accepting the risk signal, actively play their immune function, to predict the potential risks, and take timely measures to control and eliminate, to reduce the risk of facing business operation the establishment of immune safety net for the enterprise.
But due to the internal audit of the immune system in a relatively short time, the theory is still not formed a system. For how the immune system in the use of internal audit is still in the field of research and exploration stage. Therefore, this paper through in-depth research and Analysis on the human immune system, and the theory of internal audit and the combination of the "from the point to the surface again to the" way of following the internal audit immune mechanism principle, first to the internal audit immune function were analyzed and summarized, then the components of carrier Enterprise immune system on the immune function in the analysis, finally to realize the internal audit function to establish the internal audit immune response mechanism.
The concrete content is, firstly, the body's immune system and its function analysis and summary, combining the immune mechanism of the immune system with the operation of internal audit, immune function and immune mechanism of internal audit; and then based on the internal audit of the immune system of prevention, monitoring, in-depth analysis from four basic functions stability and repair, mining the relationship between them, learn from each other, constitute three of the whole function of enterprise immune system; based on the structure of the overall function of the immune system and immune system, set up internal audit as the core, the internal control mechanism of enterprise immune system according to the composition of continuous supervision and inspection of risk early warning the monitoring and internal audit of the three line of defense. The function of the body's immune system mainly through the mechanism of immune response, immune system and enterprise The main way to achieve immune function is to integrate human body's immune response mechanism and risk management theory. It is realized through five processes: risk perception, risk identification and evaluation, risk warning and response, information and communication monitoring.

【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45

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