内部审计在企业风险管理中的作用研究

发布时间：2018-03-14 15:58

本文选题：风险　切入点：风险管理　出处：《苏州大学》2006年硕士论文　论文类型：学位论文

【摘要】： 企业作为市场竞争的主体,在其生产经营活动中,客观地存在着风险。随着市场经济的快速发展,我国经济开始全面实现与国际经济接轨,国内市场和国际市场将融为一体,市场、金融以及经济全球化扩张,导致企业面临的不确定性因素越来越多,加之信息的不完整与不对称,更加加大了企业风险的形成。因此,如何防范和化解企业在生存和发展过程中面临的各种风险,使企业在市场竞争中健康发展、立于不败之地就成为了企业管理者所面对的首要问题。内部审计正是企业加强风险管理的重要手段,随着我国现代企业制度的建立和发展,内部审计的这一职能得到了不断的强化。在当前社会主义市场经济环境下,市场竞争趋于规范、有序,激烈的竞争使企业的经营面临困境,企业只有不断加强内部管理,从管理中要效益;必须始终关注风险,控制和规避风险,将风险降低到企业可以接受的水平。正如,我们所知道的内部审计的定义:“内部审计是一种独立、客观的保证工作与咨询活动,它的目的是为组织增加价值并提高组织的运作效率。它采取系统化、规范化的方法对风险管理、控制及治理程序进行评价,提高它们的效率,从而帮助实现组织目标。”内部审计一方面可以发挥查错、防弊作用,尽可能地减少舞弊和失误等风险所带来的损失;另一方面还可以发挥内部审计人员的顾问、咨询作用,积极规避企业风险,提高企业的综合经济效益,从而促进企业目标的实现。本文从风险、风险管理以及内部审计的含义入手,结合实际工作中遇到的实例以及其他相关的案例,对内部审计在企业风险管理中有哪些作用以及如何才能有效地发挥这些作用进行了探讨,同时就内部审计工作中存在的问题,主要从建立、健全风险管理制度;建立、健全内部审计机制的角度,提出了一些改进建议。
[Abstract]:As the main body of market competition, enterprises objectively exist risks in their production and management activities. With the rapid development of market economy, our economy begins to fully realize the integration with international economy, and the domestic market and international market will be integrated into one. The expansion of market, finance and economic globalization leads to more and more uncertain factors faced by enterprises, coupled with incomplete and asymmetric information, which further increases the formation of enterprise risks. How to prevent and resolve the various risks faced by enterprises in the process of survival and development so that enterprises can develop healthily in the market competition and stay in an invincible position has become the most important problem faced by enterprise managers. Internal audit is an important means for enterprises to strengthen risk management. With the establishment and development of modern enterprise system in China, this function of internal audit has been continuously strengthened. The market competition tends to be standardized, orderly and fierce competition makes the enterprise face the predicament, the enterprise must constantly strengthen the internal management, from the management to benefit, must always pay attention to the risk, control and avoid the risk, Reduce the risk to an acceptable level for the enterprise. As we know the definition of internal audit: "Internal audit is an independent, objective assurance and consulting activity designed to add value to the organization and to improve its operational efficiency... it is systematized. Standardized methods evaluate risk management, control and governance procedures to improve their efficiency, thereby helping to achieve organizational goals. "on the one hand, internal audit can play a role in detecting errors and preventing abuse," he said. On the other hand, it can also play the role of internal auditors as a consultant, actively avoid enterprise risks, and improve the overall economic benefits of enterprises, as far as possible to reduce the losses caused by risks such as fraud and error; on the other hand, they can also play the advisory role of internal auditors. So as to promote the realization of enterprise objectives. This paper starts with the meaning of risk, risk management and internal audit, and combines the practical examples and other relevant cases. This paper discusses the role of internal audit in enterprise risk management and how to play these roles effectively. At the same time, it discusses the problems existing in the internal audit work, mainly from establishing and perfecting the risk management system, establishing, From the point of view of perfecting internal audit mechanism, some suggestions for improvement are put forward.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【引证文献】