基于风险导向的CY公司内部审计研究

发布时间：2018-03-10 22:05

本文选题：CY公司　切入点：风险导向　出处：《东北石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：科学技术的快速发展,使人类社会取得进步;市场经济飞速前进,各种新的商业模式层出不穷,使得国有企业的发展面临更多机遇与挑战,企业在各个方面也都发生了巨大的改变。越来越多的企业开始全面重视风险管理,将风险融入企业管理当中,内部审计就是经济责任关系的产物,而风险导向内部审计将风险管理的新概念融入到企业的内部审计工作中,通过先进的内部审计方法将风险控制在可接受的水平内,从而帮助企业实现经营目标。本文首先对风险导向内部审计的国内外研究现状进行归纳和总结,然后对内部审计的内涵和发展以及风险导向内部审计的内涵、特征、目标、对象、职能进行了分析,最后根据CY公司的实际情况以及内部审计的现状,分析内部审计存在的问题,设计符合CY公司的风险导向内部审计模式,并分析实施的效果怎么样。基于风险导向的内部审计模式既能克服CY公司内部审计所存在的问题,同时又能满足企业未来内部审计发展需要。通过该模式的应用不仅可以增强CY公司在市场竞争中抵御风险的能力,为企业实现战略目标提供坚实的保障,而且推动了我国企业内部审计发展。
[Abstract]:With the rapid development of science and technology, the progress of human society, the rapid advance of market economy and the emergence of various new business models, the development of state-owned enterprises is faced with more opportunities and challenges. More and more enterprises begin to pay more and more attention to risk management and integrate risk into enterprise management. Internal audit is the product of economic responsibility. Risk-oriented internal audit integrates the new concept of risk management into the internal audit of enterprises, and controls the risk to an acceptable level through advanced internal audit methods. In order to help enterprises achieve their business objectives, this paper first summarizes and summarizes the domestic and foreign research status of risk-based internal audit, and then summarizes the connotation and development of internal audit, as well as the connotation, characteristics and objectives of risk-based internal audit. Finally, according to the actual situation of CY Company and the present situation of internal audit, the problems existing in internal audit are analyzed, and the design conforms to the risk oriented internal audit mode of CY Company. And analyzes the effect of the implementation. Risk-based internal audit model can not only overcome the CY company's internal audit problems, The application of this model can not only enhance CY's ability to resist risks in the market competition, but also provide a solid guarantee for enterprises to achieve their strategic goals. And promoted our country enterprise internal audit development.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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