内部审计在外包风险管理中的角色和应用

发布时间：2018-06-05 00:52

本文选题：内部审计 + 外包　；参考：《天津财经学院》2005年硕士论文

【摘要】：随着 20 世纪 90 年代以来各大企业“纵向变短”经营实践的发展,外包逐渐成为企业治理层对“新竞争环境”的一种应变方式。其内涵不再是简单的降低成本,而是企业实现资源战略的一部分。外包在带来丰厚收益的同时,也隐藏着巨大的风险。如何识别、控制外包决策和实施过程中产生的风险,是企业需要面对的又一难题。公司丑闻、投资者对财务报表信心下降,迫使各大企业董事会把公司治理和内部审计放在首要的位置上。理论界与实务界的共同关注,使得内部审计有了较大发展,内部审计的对象从传统的内部控制拓展到风险管理和公司治理领域:整合风险管理和公司治理,提供实时而持续的监控,并参与战略规划,从而将重心转向公司的风险结构,是内部审计的新范式。一方面,外包过程中存在着不断扩大的新风险;另一方面,内部审计将风险管理作为今后发展的目标。但在目前的实际工作中,外包的风险管理往往并没有为内部审计所重视。上述的经济环境引出了本文所要研究的问题:外包风险管理与内部审计之间存在相结合的契机、内部审计在外包风险管理中的作用和内部审计在外包风险管理中的具体应用。与此同时,理论界对内部审计以及风险管理的研究也是方兴未艾。首先是内部审计师协会(IIA)于 2003 年 3 月,修改了对内部审计的定义,开始探讨内部审计职能上的嬗变。接着又将风险管理纳入内部审计的体系,将其界定为内部审计的发展方向。并且随着萨班斯审计(Sox Audit)进行,对内部审计进行外包风险管理的文章也逐渐多了起来。本文第 1 章论述了外包的基本内涵和与之相关的风险;第 2 章论述了内部审计角色的嬗变以及在风险管理中的作用、职能;第 3 章结合作者在内部审计工作的感受,探讨了在外包风险管理中应用内部审计的具体方法和程序;第 4 章,是对内部审计外包这一特殊问题单独讨论,并阐述了作者的观点。
[Abstract]:With the development of the practice of "lengthwise shortening" in every big enterprise since 1990s, outsourcing has gradually become a kind of contingency mode for the "new competitive environment" in the corporate governance layer. Its connotation is no longer a simple cost reduction, but a part of the enterprise resource strategy. Outsourcing brings huge profits, but also hides huge risks. How to identify and control the risks arising in the process of outsourcing decision and implementation is another difficult problem that enterprises need to face. Corporate scandals and investor confidence in financial statements have forced corporate boards to give top priority to corporate governance and internal audit. The common concern of theory and practice makes the internal audit develop greatly. The object of internal audit extends from the traditional internal control to the field of risk management and corporate governance: integrating risk management and corporate governance. It is a new paradigm of internal audit to provide real-time and continuous monitoring and participate in strategic planning, so as to shift the focus to the risk structure of the company. On the one hand, there are new risks in the process of outsourcing, on the other hand, internal audit regards risk management as the goal of future development. However, in the actual work, the risk management of outsourcing is often not paid attention to by internal audit. The above economic environment leads to the problems to be studied in this paper: the opportunity to combine outsourcing risk management with internal audit, the role of internal audit in outsourcing risk management and the specific application of internal audit in outsourcing risk management. At the same time, the theory of internal audit and risk management is also in the ascendant. First, in March 2003, the Institute of Internal auditors (IIA) revised the definition of internal audit and began to explore the evolution of internal audit function. Then the risk management is brought into the internal audit system, which is defined as the development direction of internal audit. And as Sarbanes audit Sox Auditto, there are more articles on outsourcing risk management of internal audit. The first chapter discusses the basic connotation of outsourcing and related risks; the second chapter discusses the evolution of the role of internal audit and the role and function in risk management; the third chapter combines the author's feelings in the internal audit work. This paper discusses the specific methods and procedures of applying internal audit in outsourcing risk management, chapter 4 discusses the special problem of internal audit outsourcing separately, and expounds the author's viewpoint.
【学位授予单位】：天津财经学院
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.45

【引证文献】