内部审计机制与企业风险管理

发布时间：2018-05-11 06:10

本文选题：内部审计 + 企业风险管理　；参考：《暨南大学》2010年硕士论文

【摘要】：20世纪80年代后期,全球经济出现一体化趋势,由此产生了新的市场、产品和技术,这些都加速了工商业的发展,同时,资本市场的波动性也加大了。21世纪初,公司破产和治理危机频繁爆发,严重损害了投资者、公司员工和相关利益者,风险管理的序幕由此拉开。企业需要规避风险,并以风险管理为公司治理的核心策略之一,这种需求已经日趋成熟。内部审计迎来了新的发展机遇,在全球经营风险日渐严重的大环境下,为了使得内部审计能和风险管理同步前进,1999年,IIA赋予了内部审计全新的定义,内部审计如何渗入风险管理,发挥其在风险管理中的作用,成为了全球学者研究的热点。本文通过分析国内外内部审计参与风险管理的研究文献,回顾内部审计的发展历程,述评现代风险管理方法——全面风险管理,分析内部审计介入风险管理领域的现实动因,讨论基于风险管理的内部审计机制分析,然后着重分析我国内部审计在风险管理中的现状和存在的主要问题,并对主要问题产生的原因进行了剖析,最后讲述了以风险管理为核心改进我国企业内部审计的对策。研究思路遵循从历史演进的回顾出发,分析现实景象后隐藏的事物发展的必然性,通过对现状的剖析,为发挥内部审计在风险管理中的作用找到准确定位和解决方法。
[Abstract]:In the late 1980s, there was a trend of integration in the global economy, resulting in new markets, products and technologies, all of which accelerated the development of industry and commerce. At the same time, the volatility of capital markets also increased at the beginning of the 21st century. The frequent breakout of corporate bankruptcy and governance crisis has seriously damaged investors, company employees and related stakeholders, and the prelude of risk management has been opened. Enterprises need to avoid risks and take risk management as one of the core strategies of corporate governance. The internal audit has ushered in a new development opportunity. In order to make the internal audit advance simultaneously with the risk management, in 1999, IIA gave the new definition of the internal audit under the global environment of increasingly serious business risks. How internal audit infiltrates risk management and exerts its role in risk management has become a hot research topic of scholars all over the world. This paper reviews the development of internal audit, reviews the modern risk management method-comprehensive risk management, and analyzes the realistic causes of internal audit intervention in the field of risk management through the analysis of domestic and foreign internal audit involved in risk management research literature, the review of the development of internal audit, the modern risk management method-comprehensive risk management. This paper discusses the analysis of internal audit mechanism based on risk management, then analyzes the present situation and main problems of internal audit in risk management in China, and analyzes the causes of the main problems. Finally, the paper discusses the countermeasures to improve the internal audit of Chinese enterprises by taking risk management as the core. Based on the retrospect of historical evolution, this paper analyzes the inevitability of the development of the hidden things after the reality scene, and through the analysis of the present situation, finds the accurate orientation and solution for the role of internal audit in risk management.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.45

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