风险管理审计及其在企业经营中的应用研究

发布时间：2019-01-21 08:53

【摘要】： 随着经济的发展,新技术革命的推动以及市场从卖方市场向买方市场的转变,生产者之间的竞争日益激烈。竞争的加剧,使企业经营的不稳定因素越来越多,再加上企业管理人员对周围世界认识差异的客观存在,使得企业处在一个充满风险的环境之中。因此,企业风险管理便成为备受关注的焦点问题。企业能否在存在各种不确定性因素影响的环境中有序、有效的运转,在很大程度上取决于企业风险管理的有效性,而企业风险管理的有效性在一定程度上取决于企业对风险管理工作的监督和评价,也即风险管理审计。它通过“目标—风险—管理—审计”这样的一个路线将审计对象与企业目标直接联系,并采用系统化、规范化的方法来测试企业的风险管理信息系统,通过对企业的风险管理及控制过程进行评价而提高过程效率,从而帮助企业实现目标。与传统内部审计相比,风险管理审计较多涉及对企业的风险管理做出分析、评价和提出管理建议。鉴于经营风险的普遍性,本文在对风险管理审计进行上述阐述的基础上还进行了其在企业经营中的应用研究,即在企业经营风险组成介绍的基础上,对审前准备与调查、审计计划的编制和审计的实施分别进行了论述。最后针对我国内部审计的现状就风险管理审计在我国的实施提出了强化公司的治理结构和企业的风险意识、加强对内审人员的培训等方面的建议。
[Abstract]:With the development of economy, the promotion of new technology revolution and the change of market from seller's market to buyer's market, the competition among producers is becoming increasingly fierce. With the aggravation of competition, there are more and more unstable factors in the management of enterprises. In addition, the managers of enterprises have different understanding of the world around them, which makes the enterprises in an environment full of risks. Therefore, enterprise risk management has become the focus of attention. Whether an enterprise can operate orderly and effectively in an environment where there are various uncertain factors depends to a great extent on the effectiveness of enterprise risk management. To a certain extent, the effectiveness of enterprise risk management depends on the supervision and evaluation of risk management, that is, risk management audit. It connects the audit object directly with the enterprise objective through a route such as "goal-risk-management-audit", and uses systematic and standardized methods to test the enterprise's risk management information system. The process efficiency is improved by evaluating the risk management and control process of the enterprise, which helps the enterprise to achieve its goal. Compared with the traditional internal audit, the risk management audit involves the analysis, evaluation and management of the enterprise risk management. In view of the universality of business risk, this paper also carries on the application research of risk management audit on the basis of the above exposition, that is, on the basis of introducing the risk composition of enterprise management, the preparation and investigation of pre-trial is carried out. The preparation of audit plan and the implementation of audit are discussed separately. Finally, in view of the present situation of internal audit in our country, the paper puts forward some suggestions on how to implement risk management audit in our country and how to strengthen the corporate governance structure and the risk consciousness of enterprises, and strengthen the training of internal audit personnel.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【参考文献】