YL家电公司内部审计风险及控制研究

发布时间：2018-04-17 23:16

本文选题：YL家电公司 + 审计风险　；参考：《河北工业大学》2006年硕士论文

【摘要】： 现代企业制度离不开内部审计。内部审计是审计监督体系的重要组成部分,它是企业发展的自身需要,是检查企业内部各项既定的政策、程序是否贯彻、建立的标准是否遵循、资源的利用是否合理有效,以及企业的目标是否达到的重要手段,更是公司治理有效性的基本保证。复杂多变的经营环境使现代企业面临众多不确定性,而这些不确定性也必然给内部审计带来影响,从而加大审计风险。如何防范和化解内部审计风险,成为内部审计研究的现实课题。内部审计风险管理正是从影响审计效果的各种系统风险和非系统风险出发,以全过程审计控制对象,将内部审计业务置于企业管理的框架中,对审计风险的成因、现象进行分析,并提出控制措施,以防范和降低审计风险,帮助企业实现全面有效管理。本文将从审计活动的决策风险,到内部控制设计是否健全、是否有效的经营风险,再到关键控制点的执行是否合规的作业层次风险,评价审计风险对审计效果和组织目标实现的影响程度,并提出有效的改进建议。 YL家电公司是一家上市不久的民营企业,内部审计还很不完善,存在着许多问题。本文拟以YL家电公司为研究对象,围绕降低企业内部审计风险这一主题,从审计风险的基本问题着手,运用审计和风险控制理论与方法,剖析审计风险形成的原因,并给出了有针对性的改进措施。其中特别针对YL家电目前阶段审计方面存在的具体问题,分析可能发生的审计风险,使措施更具有可操作性和实战性,希望能以此来提高和促进YL家电的内部审计水平,同时对同类企业产生借鉴意义。
[Abstract]:Modern enterprise system can not do without internal audit.Internal audit is an important part of the audit supervision system. It is the need of the development of the enterprise. It is to check whether the established policies, procedures, standards are followed, whether the utilization of resources is reasonable and effective, whether the internal audit is carried out, whether the established standards are followed, and whether the utilization of resources is reasonable and effective.As well as the enterprise's goal whether to achieve the important means, is the basic guarantee of the effectiveness of corporate governance.The complex and changeable operating environment makes modern enterprises face many uncertainties, and these uncertainties will inevitably affect the internal audit, thus increasing the audit risk.How to prevent and resolve the risk of internal audit has become a realistic subject in the research of internal audit.The internal audit risk management is based on all kinds of systematic and non-system risks that affect the audit effect, and puts the internal audit business in the framework of the enterprise management with the object of the whole process audit control, and analyzes the causes of the audit risk.In order to prevent and reduce the audit risk and help the enterprise to realize the overall effective management, this paper analyzes the phenomenon and puts forward the control measures.From the decision risk of audit activities to the operational risk of whether the internal control design is sound or not, whether the management risk is effective or not, and to the operational level risk of whether the implementation of the key control point is compliant or not,To evaluate the impact of audit risk on audit effectiveness and organizational goals, and put forward effective suggestions for improvement.YL Home Appliance Company is a newly listed private enterprise, the internal audit is not perfect, there are many problems.This paper takes YL Home Appliance Company as the research object, focusing on the theme of reducing the internal audit risk of enterprises, starting with the basic problems of audit risk, using the theory and method of audit and risk control, analyzing the causes of the formation of audit risk.The corresponding improvement measures are also given.In particular, aiming at the specific problems existing in the audit of YL household appliances at the present stage, this paper analyzes the audit risks that may occur in order to make the measures more operable and practical, hoping to improve and promote the level of internal audit of YL appliances.At the same time for similar enterprises to produce reference significance.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

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