企业风险基础内部审计研究
发布时间：2018-10-18 19:06
【摘要】：内部审计的起源和历史由来已久。然而,其真正发展壮大却是近代以来的事情。美国著名的内部审计学家、现代内部审计之父——劳伦斯.索耶曾说过,内部审计的建设作用比保护和检测作用更能帮助企业增加收益或减少成本。风险基础内部审计正是通过从风险分析入手,以向企业提出控制风险和降低风险的具有建设性意义的建议为目标,使企业能在风险基础内部审计的参与下有效面对各种风险,加速自身的发展,增加企业的价值。、现代内部审计作为一项独立、客观的确认和咨询活动,在风险管理、内部控制和公司治理等方面帮助企业实现其目标,为企业价值的增加和组织运营的改善发挥了重要的促进作用。进入二十一世纪,我国市场经济体制不断完善,经济全球化步伐加快,科学技术迅猛发展,内部审计也得到了空前的发展,风险基础内部审计则是最新形成的内部审计发展成果。 本文从企业风险基础内部审计的研究背景和研究意义入手,对国内外研究这一领域的主要文献进行了阐述,简要介绍了文章的研究思路和框架并指出创新之处和不足。之后,分析了企业实施风险基础内部审计的理论基础,包括内部审计的定义、产生和发展,内部审计在企业整体运营中的作用,并由此引出企业风险基础内部审计的定义、特点以及企业风险基础内部审计与相关概念之间的关系界定。接下来,阐述了我国企业实施风险基础内部审计的现实意义和必要性,对企业风险基础内部审计的实施方法和实施程序进行了具体分析。通过M公司执行风险基础内部审计的案例分析使读者对企业风险基础内部审计有了整体的认识和把握,并由此引出对我国企业风险基础内部审计的发展现状和存在问题的分析。本文认为,目前我国企业风险基础内部审计虽然已进入迅速发展的阶段,但仍然存在一些问题和改善空间,如内部审计人员整体素质水平仍然有待提高,企业对风险的关注度依然有待加强,风险基础内部审计在我国企业内部并没有得到普遍的推广和实施等。据此提出一些可供参考的建议和措施如下：在企业管理层和治理层方面,进一步强化风险管理理念；内部审计机构还需要进一步加强对企业风险的持续关注和重视,同时借鉴西方发达国家开展风险基础内部审计的成功经验;内部审计机构还需要与企业内部其他各部门之间加强沟通和交流；内部审计人员也需要继续不断扩大其知识广度和深度等,希望能够在对我国企业内部审计的发展和提升起到一定的促进作用。
[Abstract]:The origin and history of internal audit has a long history. However, its true development and growth is a matter of modern times. Lawrence, the famous American internal auditor and father of modern internal audit. Sawyer has said that the construction role of internal audit can help companies increase revenue or reduce costs more than the role of protection and detection. It is through risk analysis that internal audit based on risk aims to put forward constructive suggestions to enterprises to control risk and reduce risk, so that enterprises can face all kinds of risks effectively with the participation of internal audit based on risk. As an independent, objective confirmation and consulting activity, modern internal audit helps enterprises achieve their goals in risk management, internal control and corporate governance. It plays an important role in promoting the increase of enterprise value and the improvement of organization operation. In the 21 century, China's market economic system has been continuously improved, the pace of economic globalization has been accelerated, science and technology have developed rapidly, and internal audit has also been unprecedented development. Risk-based internal audit is the latest development result of internal audit. This paper starts with the research background and significance of internal audit on the basis of enterprise risk, expounds the main literatures in this field at home and abroad, briefly introduces the research ideas and framework of the article, and points out the innovation and deficiency. After that, the paper analyzes the theoretical basis of implementing internal audit based on risk, including the definition, production and development of internal audit, the role of internal audit in the whole operation of enterprise, and the definition of internal audit based on enterprise risk. The definition of the relationship between internal audit and related concepts. Then, this paper expounds the practical significance and necessity of implementing internal audit based on risk in Chinese enterprises, and analyzes the implementation methods and procedures of internal audit based on risk. Through the case analysis of implementing internal audit based on risk in M Company, readers have a whole understanding and grasp of internal audit based on enterprise risk, and the present situation and existing problems of internal audit of enterprise risk base in our country are analyzed. This paper holds that although the internal audit of enterprise risk base in our country has entered the stage of rapid development, there are still some problems and room for improvement, such as the overall quality level of internal auditors still needs to be improved. The risk-based internal audit has not been popularized and implemented in our country. Based on this, some suggestions and measures for reference are put forward as follows: further strengthening the concept of risk management in the management and governance level of the enterprise; the internal audit organization also needs to further strengthen the continuous attention and attention to the enterprise risk. At the same time, we should learn from the successful experience of risk based internal audit in western developed countries, and strengthen the communication and exchange between internal audit institutions and other internal departments of enterprises. Internal auditors also need to continue to expand their knowledge breadth and depth, hoping to play a certain role in promoting the development and promotion of internal audit in our country.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45
本文编号：2280095
[Abstract]:The origin and history of internal audit has a long history. However, its true development and growth is a matter of modern times. Lawrence, the famous American internal auditor and father of modern internal audit. Sawyer has said that the construction role of internal audit can help companies increase revenue or reduce costs more than the role of protection and detection. It is through risk analysis that internal audit based on risk aims to put forward constructive suggestions to enterprises to control risk and reduce risk, so that enterprises can face all kinds of risks effectively with the participation of internal audit based on risk. As an independent, objective confirmation and consulting activity, modern internal audit helps enterprises achieve their goals in risk management, internal control and corporate governance. It plays an important role in promoting the increase of enterprise value and the improvement of organization operation. In the 21 century, China's market economic system has been continuously improved, the pace of economic globalization has been accelerated, science and technology have developed rapidly, and internal audit has also been unprecedented development. Risk-based internal audit is the latest development result of internal audit. This paper starts with the research background and significance of internal audit on the basis of enterprise risk, expounds the main literatures in this field at home and abroad, briefly introduces the research ideas and framework of the article, and points out the innovation and deficiency. After that, the paper analyzes the theoretical basis of implementing internal audit based on risk, including the definition, production and development of internal audit, the role of internal audit in the whole operation of enterprise, and the definition of internal audit based on enterprise risk. The definition of the relationship between internal audit and related concepts. Then, this paper expounds the practical significance and necessity of implementing internal audit based on risk in Chinese enterprises, and analyzes the implementation methods and procedures of internal audit based on risk. Through the case analysis of implementing internal audit based on risk in M Company, readers have a whole understanding and grasp of internal audit based on enterprise risk, and the present situation and existing problems of internal audit of enterprise risk base in our country are analyzed. This paper holds that although the internal audit of enterprise risk base in our country has entered the stage of rapid development, there are still some problems and room for improvement, such as the overall quality level of internal auditors still needs to be improved. The risk-based internal audit has not been popularized and implemented in our country. Based on this, some suggestions and measures for reference are put forward as follows: further strengthening the concept of risk management in the management and governance level of the enterprise; the internal audit organization also needs to further strengthen the continuous attention and attention to the enterprise risk. At the same time, we should learn from the successful experience of risk based internal audit in western developed countries, and strengthen the communication and exchange between internal audit institutions and other internal departments of enterprises. Internal auditors also need to continue to expand their knowledge breadth and depth, hoping to play a certain role in promoting the development and promotion of internal audit in our country.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45
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