风险导向内部审计基本问题研究
发布时间：2018-09-13 08:02
【摘要】： 历经了美国内战、两次世界大战、经济大萧条、“9·11”袭击和一次收购,一直屹立不倒,被纽约大学金融教授罗伊·史密斯形容为“有19条命的猫”,有着158年历史的美国顶级投行—雷曼兄弟终于在此次席卷全球的次贷危机中轰然倒塌。作为2006年次贷证券产品的最大认购方(占有11%的市场份额)的雷曼兄弟在2008年2月到8月间,损失接近70亿美元;在截至8月31日之前的3个月里,又损失39亿美元,雷曼兄弟股价一路暴跌。而在韩国开发银行终止收购雷曼兄弟60亿美元股票资产的当天,雷曼兄弟股价再次直线下挫43%,资产缩至29亿美元,身价甚至不及美国几家规模较小的地区性银行。在美国财长保尔森宣布政府不救助雷曼兄弟之后,失去一切救助力量的雷曼兄弟只能走上破产的不归路。 雷曼兄弟一直以其完善的风险管理体系为傲,可依然逃避不了破产的命运,人们不禁要问:它的风险管理到底在企业高风险的业务中起到了什么作用,谁来监督和评价企业的风险管理活动?无独有偶,几乎在雷曼兄弟宣布破产的同时,中国爆发了震惊全国的三鹿奶粉事件,这次事件使中国的乳业遭到了严重的打击。中国奶业的龙头企业,奶粉销量连续11年位居全国第一,液态奶产量国内排名第四,经营了52年的三鹿集团濒临倒闭。人们除了谴责企业的不道德和其经营者的违法行为之外,也对企业的战略风险、价值观风险、质量风险和法律风险等的风险管理进行了广泛的讨论和研究。 风险管理不仅仅是对高风险的金融行业企业,对传统的行业企业同样至关重要。在市场化、国际化的进程中,我国的企业在日趋激励的市场竞争中,在风险越来越复杂的经营环境中,在普遍尚未建立完善的风险管理体系的情况下,如何建立健全企业的风险管理体系,如何有效的管理风险,确保风险在可接受的水平之内,是企业管理人员必须要面对并解决的问题。 本文的研究正是基于当前社会对企业风险管理的要求,着眼于如何充分发挥价值增值审计的功能,确保全面有效的实现风险管理目标,解脱受托管理者的风险管理责任。在总结国内外研究成果的基础上,本文研究了审计模式的发展演变以及风险导向内部审计产生的根源,提出风险导向内部审计的理论基础,并构建了风险导向内部审计的理论框架。将审计嵌入企业风险管理过程之中,通过企业战略评估及经营风险分析,确定审计资源的合理配置,提高审计的效率和效果。同时,为了加强对实务工作的指导,本文对风险导向内部审计技术和基本流程进行了探讨。 本文共分六章。 第一章,导论。对本文的参考文献进行了综述,介绍了本文的研究背景、研究问题和研究方法。 第二章,风险导向内部审计理论分析。本章阐述受托经济责任理论,分析了审计目标从传统受托经济责任拓展成现代受托经济责任的演变。接着通过回顾审计方法理论,说明了风险导向审计是审计发展的必然趋势,然后论述了风险导向审计的其他理论基础:风险管理理论、战略管理理论、系统理论。本章的研究为下一章研究构建风险导向审计理论框架奠定了理论依据。 第三章,风险导向内部审计理论框架的构建。本章从风险导向内部审计的本质和特征出发研究风险导向内部审计理论框架。以受托经济责任的发展为基础,笔者认为,风险导向内部审计的理论框架应包括以下主要内容:本质、假设、目标、功能、对象、约束条件以及基本方法。风险导向内部审计理论框架以本质为逻辑起点,决定了审计目标以及审计功能的拓展,进而决定了风险导向内部审计的对象,对应特定审计对象的审计目标及审计功能的实现,必须满足审计约束条件的要求,最后,本章研究了实施风险导向内部审计的基本方法。 第四章,企业战略评估和风险分析研究。风险导向内部审计以企业战略评估和风险分析为起点,确定基于战略的审计重点及审计周期,进而编制审计规划。本章主要研究战略在企业风险管理中的重要地位及战略风险分析,并以XXX公司为例研究战略目标阶段分解及总体风险架构,探讨风险分析的基本技巧,研究风险导向内部审计规划的编制。 第五章,企业全面经营风险识别及评估研究。从本章开始研究风险导向内部审计的具体实施流程和方法。本章分析了经营风险的层次和种类,研究经营风险评估的基本流程,构建风险模型,确认风险特性、动因及相互关系,最后确定具体审计项目。 第六章,风险导向内部审计流程研究。风险导向内部审计包括审前工作、具体实施以及后续审计三个阶段。从审前准备、制定审计方案、实施审计测试、编制审计报告到实施后续审计,将风险评估贯彻始终。 本文的主要创新点在于: 1.论文选题切合当前需要,具有现实意义。现代公司治理的核心在于科学的决策,目标是实现企业价值的最大化。有效的企业风险管理是科学决策的关键,也是企业实现战略目标的重要保证。企业经营失败的原因可能并不在于企业没有完善的风险管理体系,而在于企业的风险管理活动没有有效的运作,实现风险管理的目标。风险导向内部审计的目标就在于评价企业风险管理的有效性,为实现企业风险管理的目标提供合理的保证。本文的研究正好切合当前企业经营管理的迫切需要,有助于解决实际问题。 2.本文构建了风险导向内部审计理论框架,弥补了该领域理论研究的不足。风险导向内部审计理论研究还处于起步阶段,当前的研究缺乏系统性、完整性,尚没有建立合理的风险导向内部审计理论框架。笔者通过研究,尝试构建了风险导向内部审计理论框架,为风险导向内部审计的开展提供了理论基础。 3.本文对风险导向内部审计的实务操作和具体方法进行了详细的研究。将风险管理的基本技术和方法与现代审计技术与方法相结合,以战略评估和风险分析为基础,研究审计重点,合理分配审计资源,探索了一种新的审计模式。
[Abstract]:After the American Civil War, two world wars, the Great Depression, the Sept. 11 attacks and a takeover, it stood still and was described by Roy Smith, a finance professor at New York University as a "cat of 19 lives." Lehman Brothers, the top investment bank in the United States with 158 years of history, finally collapsed in the global subprime mortgage crisis. Lehman Brothers, the biggest subscriber to subprime securities products in 2006 (with 11% of the market share), lost nearly $7 billion between February and August 2008, lost another $3.9 billion in the three months to August 31, and its shares plummeted. On the same day, Lehman Brothers plunged 43 percent again, its assets shrank to $2.9 billion, less valuable than several smaller regional banks in the United States.
Lehman Brothers has always been proud of its sound risk management system, but still can not escape the fate of bankruptcy, people can not help but ask: its risk management in the high-risk business in the end what role, who will supervise and evaluate the risk management activities of enterprises? China's dairy industry has been hit hard by the outbreak of the Sanlu milk powder scandal, which shocked the country. China's leading dairy producers, with milk powder sales ranking first in the country for 11 consecutive years, liquid milk production ranking fourth in China, and Sanlu Group, which has been operating for 52 years, is on the verge of bankruptcy. In addition to the illegal acts, the risk management of strategic risk, value risk, quality risk and legal risk has been discussed and studied extensively.
Risk management is not only important for high-risk financial enterprises, but also for traditional enterprises. In the process of marketization and internationalization, Chinese enterprises are facing more and more incentive market competition, in the increasingly complex business environment of risk, and in the situation that the perfect risk management system has not been established generally, how to build it Establishing a sound enterprise risk management system, how to effectively manage the risk, to ensure that the risk is within the acceptable level, is the enterprise managers must face and solve the problem.
This paper is based on the current social requirements for enterprise risk management, focusing on how to give full play to the value-added audit function, to ensure the full and effective realization of risk management objectives, to release the trustee's risk management responsibility. This paper puts forward the theoretical basis of risk-oriented internal auditing and constructs the theoretical framework of risk-oriented internal auditing, embeds auditing in the process of enterprise risk management, determines the rational allocation of auditing resources and improves the efficiency and effectiveness of auditing by means of enterprise strategic evaluation and operational risk analysis. At the same time, in order to strengthen the guidance of practical work, this paper discusses the risk-oriented internal audit technology and basic process.
This article is divided into six chapters.
The first chapter is the introduction, which summarizes the references, introduces the research background, research problems and research methods.
Chapter 2, Risk-Oriented Internal Audit Theory Analysis. This chapter elaborates on the theory of fiduciary economic responsibility, and analyzes the evolution of audit objectives from traditional fiduciary economic responsibility to modern fiduciary economic responsibility. Other theoretical basis of audit: risk management theory, strategic management theory, system theory. The study of this chapter lays a theoretical foundation for the next chapter to study the construction of the theoretical framework of risk-oriented audit.
The third chapter is the construction of the theoretical framework of risk-oriented internal auditing.This chapter studies the theoretical framework of Risk-oriented Internal Auditing from the nature and characteristics of risk-oriented internal auditing. Functions, objects, constraints and basic methods. The theoretical framework of risk-oriented internal audit takes essence as the logical starting point, decides the audit objectives and the expansion of audit functions, and then decides the objects of risk-oriented internal audit. The realization of audit objectives and functions of specific auditing objects must satisfy audit constraints. Finally, this chapter studies the basic methods of implementing risk oriented internal audit.
Chapter Four, Enterprise Strategic Assessment and Risk Analysis. Risk-oriented Internal Audit takes enterprise strategic assessment and risk analysis as the starting point, determines the audit focus and audit cycle based on strategy, and then compiles audit plan. This chapter mainly studies the important position of strategy in enterprise risk management and strategic risk analysis, and takes XXX Company as the example. This paper studies the stage decomposition of strategic objectives and the overall risk framework, discusses the basic skills of risk analysis, and studies the formulation of risk-oriented internal audit planning.
The fifth chapter is the research on the identification and evaluation of enterprise's overall operational risk.The specific implementation process and methods of risk-oriented internal audit are studied from the beginning of this chapter.This chapter analyzes the levels and types of operational risk,studies the basic process of operational risk assessment,establishes risk model,confirms the risk characteristics,motivation and interrelationship,and finally determines the specific audit. Project.
Chapter 6, Risk-Oriented Internal Audit Process Research. Risk-Oriented Internal Audit includes three stages: pre-trial work, specific implementation and follow-up audit.
The main innovations of this paper are:
The core of modern corporate governance lies in scientific decision-making, the goal is to maximize the value of the enterprise. Effective enterprise risk management is the key to scientific decision-making, but also an important guarantee for enterprises to achieve strategic objectives. The goal of risk-oriented internal audit is to evaluate the effectiveness of enterprise risk management and provide a reasonable guarantee for the realization of enterprise risk management objectives. The urgent need to help solve practical problems.
2. This paper constructs the theoretical framework of risk-oriented internal audit, which makes up for the shortcomings of the theoretical research in this field. The theoretical research of risk-oriented internal audit is still in its infancy, and the current research is lack of systematicness and integrity. There is no reasonable theoretical framework of risk-oriented internal audit. Through the study, the author tries to construct a risk-oriented internal audit framework. The theoretical framework of internal audit provides a theoretical basis for the development of risk oriented internal audit.
3. This paper makes a detailed study on the practical operation and specific methods of risk-oriented internal audit, combines the basic techniques and methods of risk management with modern audit techniques and methods, studies the key points of audit, reasonably allocates audit resources and explores a new audit model based on strategic evaluation and risk analysis.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：F239.45
本文编号：2240550
[Abstract]:After the American Civil War, two world wars, the Great Depression, the Sept. 11 attacks and a takeover, it stood still and was described by Roy Smith, a finance professor at New York University as a "cat of 19 lives." Lehman Brothers, the top investment bank in the United States with 158 years of history, finally collapsed in the global subprime mortgage crisis. Lehman Brothers, the biggest subscriber to subprime securities products in 2006 (with 11% of the market share), lost nearly $7 billion between February and August 2008, lost another $3.9 billion in the three months to August 31, and its shares plummeted. On the same day, Lehman Brothers plunged 43 percent again, its assets shrank to $2.9 billion, less valuable than several smaller regional banks in the United States.
Lehman Brothers has always been proud of its sound risk management system, but still can not escape the fate of bankruptcy, people can not help but ask: its risk management in the high-risk business in the end what role, who will supervise and evaluate the risk management activities of enterprises? China's dairy industry has been hit hard by the outbreak of the Sanlu milk powder scandal, which shocked the country. China's leading dairy producers, with milk powder sales ranking first in the country for 11 consecutive years, liquid milk production ranking fourth in China, and Sanlu Group, which has been operating for 52 years, is on the verge of bankruptcy. In addition to the illegal acts, the risk management of strategic risk, value risk, quality risk and legal risk has been discussed and studied extensively.
Risk management is not only important for high-risk financial enterprises, but also for traditional enterprises. In the process of marketization and internationalization, Chinese enterprises are facing more and more incentive market competition, in the increasingly complex business environment of risk, and in the situation that the perfect risk management system has not been established generally, how to build it Establishing a sound enterprise risk management system, how to effectively manage the risk, to ensure that the risk is within the acceptable level, is the enterprise managers must face and solve the problem.
This paper is based on the current social requirements for enterprise risk management, focusing on how to give full play to the value-added audit function, to ensure the full and effective realization of risk management objectives, to release the trustee's risk management responsibility. This paper puts forward the theoretical basis of risk-oriented internal auditing and constructs the theoretical framework of risk-oriented internal auditing, embeds auditing in the process of enterprise risk management, determines the rational allocation of auditing resources and improves the efficiency and effectiveness of auditing by means of enterprise strategic evaluation and operational risk analysis. At the same time, in order to strengthen the guidance of practical work, this paper discusses the risk-oriented internal audit technology and basic process.
This article is divided into six chapters.
The first chapter is the introduction, which summarizes the references, introduces the research background, research problems and research methods.
Chapter 2, Risk-Oriented Internal Audit Theory Analysis. This chapter elaborates on the theory of fiduciary economic responsibility, and analyzes the evolution of audit objectives from traditional fiduciary economic responsibility to modern fiduciary economic responsibility. Other theoretical basis of audit: risk management theory, strategic management theory, system theory. The study of this chapter lays a theoretical foundation for the next chapter to study the construction of the theoretical framework of risk-oriented audit.
The third chapter is the construction of the theoretical framework of risk-oriented internal auditing.This chapter studies the theoretical framework of Risk-oriented Internal Auditing from the nature and characteristics of risk-oriented internal auditing. Functions, objects, constraints and basic methods. The theoretical framework of risk-oriented internal audit takes essence as the logical starting point, decides the audit objectives and the expansion of audit functions, and then decides the objects of risk-oriented internal audit. The realization of audit objectives and functions of specific auditing objects must satisfy audit constraints. Finally, this chapter studies the basic methods of implementing risk oriented internal audit.
Chapter Four, Enterprise Strategic Assessment and Risk Analysis. Risk-oriented Internal Audit takes enterprise strategic assessment and risk analysis as the starting point, determines the audit focus and audit cycle based on strategy, and then compiles audit plan. This chapter mainly studies the important position of strategy in enterprise risk management and strategic risk analysis, and takes XXX Company as the example. This paper studies the stage decomposition of strategic objectives and the overall risk framework, discusses the basic skills of risk analysis, and studies the formulation of risk-oriented internal audit planning.
The fifth chapter is the research on the identification and evaluation of enterprise's overall operational risk.The specific implementation process and methods of risk-oriented internal audit are studied from the beginning of this chapter.This chapter analyzes the levels and types of operational risk,studies the basic process of operational risk assessment,establishes risk model,confirms the risk characteristics,motivation and interrelationship,and finally determines the specific audit. Project.
Chapter 6, Risk-Oriented Internal Audit Process Research. Risk-Oriented Internal Audit includes three stages: pre-trial work, specific implementation and follow-up audit.
The main innovations of this paper are:
The core of modern corporate governance lies in scientific decision-making, the goal is to maximize the value of the enterprise. Effective enterprise risk management is the key to scientific decision-making, but also an important guarantee for enterprises to achieve strategic objectives. The goal of risk-oriented internal audit is to evaluate the effectiveness of enterprise risk management and provide a reasonable guarantee for the realization of enterprise risk management objectives. The urgent need to help solve practical problems.
2. This paper constructs the theoretical framework of risk-oriented internal audit, which makes up for the shortcomings of the theoretical research in this field. The theoretical research of risk-oriented internal audit is still in its infancy, and the current research is lack of systematicness and integrity. There is no reasonable theoretical framework of risk-oriented internal audit. Through the study, the author tries to construct a risk-oriented internal audit framework. The theoretical framework of internal audit provides a theoretical basis for the development of risk oriented internal audit.
3. This paper makes a detailed study on the practical operation and specific methods of risk-oriented internal audit, combines the basic techniques and methods of risk management with modern audit techniques and methods, studies the key points of audit, reasonably allocates audit resources and explores a new audit model based on strategic evaluation and risk analysis.
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2009
【分类号】：F239.45
【引证文献】
相关期刊论文 前2条
1 张晓琴;;风险导向内部审计框架构建及实施研究[J];财会通讯;2013年28期
2 彭伟;;风险评估与组织内部审计:模型架构及原理分析[J];财务与金融;2012年06期
相关会议论文 前1条
1 林紫叶;;风险导向内部审计理论结构研究[A];中国会计学会高等工科院校分会第十九届学术年会（2012）论文集[C];2012年
相关硕士学位论文 前10条
1 党存琳;甘肃电投集团公司风险导向内部审计模式构建研究[D];兰州大学;2010年
2 何洋;我国商业银行现代风险导向内部审计研究[D];兰州大学;2011年
3 李莲;上市公司内部审计质量影响因素分析[D];西南财经大学;2011年
4 王宁静;风险导向内部审计在电力企业的应用[D];西南财经大学;2010年
5 胡鸿翔;电网企业绩效审计的实践与研究[D];南昌大学;2011年
6 宋静;基于风险管理的智能审计系统架构研究[D];云南财经大学;2012年
7 戎海云;基于风险导向的电网公司资金管理审计研究[D];华北电力大学;2012年
8 许斐;A电器公司风险导向内部审计模式构建研究[D];青岛理工大学;2013年
9 周冠颖;LWZ公司内部审计问题研究[D];辽宁大学;2013年
10 张利霞;以风险管理为导向的企业内部控制研究[D];石家庄经济学院;2013年
，本文编号：2240550
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2240550.html
