伊泰集团基于风险导向的内部审计模式构建

发布时间：2018-04-29 09:18

本文选题：风险 + 全面风险管理　；参考：《内蒙古财经大学》2016年硕士论文

【摘要】：早在1997年,美国学者麦克宁(McNamee)和塞林(SeLim)就提出,内部审计应以风险为导向,认为内部审计在公司中的价值已经从“独立的评价职能”转向“整合风险管理和公司治理”职能。2001年国际内部审计师协会(IIA)颁布《内部审计职业实务标准》,重新定位内部审计,将内部审计目标拓展到风险管理和内部控制层面,标志传统内部审计开始向风险导向内部审计模式转变。2008年,美国金融危机逐步演化为全球性金融危机,发达国家和中国经济增长速度大幅下降甚至出现负增长,许多国内外知名企业倒闭,引起了各国企业对风险及风险管理的重视。而风险导向内部审计模式作为内部审计与全面风险管理的有机结合,受到各界广泛关注。风险导向内部审计作为现代审计模式,国际上先进公司已经广泛运用,而我国相关的理论研究和实践活动正处于初步发展阶段。如何将风险导向内部审计模式与中国特色企业制度结合起来,实现内部审计工作的价值,是需要中国理论界和实践界深入思考和探讨的问题。伊泰集团目前总资产超千亿元,主要以生产、销售煤炭为主,以铁路运输、煤制油为产业延伸,以房地产开发等非煤产业为互补的大型能源公司。随着公司规模的迅速扩展和多元化战略的实施,公司面临的风险愈发复杂,传统的内部审计模式已经不能完全适应公司发展的需要。因此,构建符合伊泰集团实际情况的风险导向内部审计模式,以风险为导向制定审计计划、配置审计资源并实施内部审计活动来应对日益增加的风险,成为伊泰集团的必然选择。本文在总结风险导向内部审计理论研究和实践活动的基础上,剖析伊泰集团内部审计现状、存在的问题和产生原因。后结合伊泰集团的实际经营情况,从风险导向内部审计的框架设计、目标定位、执行步骤和资源管理等方面探索构建了伊泰集团风险导向内部审计模型,并提出了保障其顺利执行的措施。笔者希望通过风险导向内部审计模式提升伊泰集团内部审计工作价值,同时也为国内其他企业内部审计工作的改善提供一定借鉴。
[Abstract]:Back in 1997, American scholars McNameeand SeLimsuggested that internal audits should be risk-based, It is considered that the value of internal audit in the company has changed from "independent evaluation function" to "integrating risk management and corporate governance" function. In 2001, the International Institute of Internal auditors (IIA) promulgated the Standards for the Professional practice of Internal Audit to reposition internal audit. The goal of internal audit is extended to the level of risk management and internal control, which marks the transition from traditional internal audit to risk-based internal audit. In 2008, the American financial crisis gradually evolved into a global financial crisis. The economic growth rate of developed countries and China has dropped sharply and even negative growth has appeared. Many well-known enterprises at home and abroad have closed down, which has aroused the attention of enterprises in various countries to risk and risk management. As an organic combination of internal audit and total risk management, the risk-oriented internal audit model has been widely concerned by all walks of life. As a modern audit model, Risk-Oriented Internal Audit (RIA) has been widely used by advanced companies in the world, while the related theoretical research and practical activities in China are in the initial stage of development. How to combine the risk-oriented internal audit mode with the enterprise system with Chinese characteristics and realize the value of internal audit work need to be deeply considered and discussed by Chinese theorists and practitioners. At present, the total assets of Yitai Group are more than 100 billion yuan, mainly to produce and sell coal, to railway transportation, coal to oil as the industrial extension, to real estate development and other non-coal industries as complementary large energy companies. With the rapid expansion of the scale of the company and the implementation of diversification strategy, the risks faced by the company are becoming more and more complex. The traditional internal audit model can no longer fully meet the needs of the development of the company. Therefore, it is necessary to construct a risk-oriented internal audit model in accordance with the actual situation of Itay Group, formulate audit plans with risk orientation, allocate audit resources and implement internal audit activities to cope with the increasing risks. Become the inevitable choice of Itai Group. On the basis of summarizing the theoretical research and practical activities of risk-based internal audit, this paper analyzes the present situation, existing problems and causes of the internal audit of Yitai Group. Then combining with the actual operation of Itay Group, this paper explores and constructs the Risk-Oriented Internal Audit Model of Itay Group from the aspects of frame design, target orientation, execution steps and resource management, etc. And put forward the measures to ensure its smooth implementation. The author hopes to promote the value of the internal audit work of Yitai Group through the risk-based internal audit mode, and at the same time to provide some reference for the improvement of internal audit work of other domestic enterprises.
【学位授予单位】：内蒙古财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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