金川集团公司风险导向内部审计模式构建研究
发布时间：2019-01-16 09:00
【摘要】：1999年6月,国际注册内部审计师协会(Institute of Internal Auditing, IIA)经长期调研,通过了基于风险导向的内部审计新定义和内部审计职业实务标准框架,这标志着国际内部审计进入新的发展时期---风险导向内部审计阶段。风险导向内部审计更注重审计目标与企业目标的直接关联,在发达国家不同行业的大型国际企业均得以广泛开展,并有效促进了企业风险管理的改善和内部审计价值的提升。我国对风险导向内部审计的理论研究和实务应用尚处于起步阶段,如何将泊来的风险导向审计理念本土化,服务于中国企业,是中国内审界需要积极思考和研究的问题。 金川集团公司是大型的国有有色冶金、化工联合企业,也是全国内部审计先进单位。随着跨国经营的实施,企业面临的风险多样化、复杂化,对内部审计提出了过程控制和有效监督的要求。鉴于目前审计运行模式不能适应企业发展需要,引入风险导向内部审计的先进理念,强化集团抗风险能力,是内部审计面临的挑战也是发展的机遇。 本人从事内部审计工作多年,通过MBA的系统学习,更进一步理解了现代内部审计思想。在对金川集团审计需求进行调研,对现有内部审计模式客观评价的基础上,立足企业实际情况,以现代内部审计理论和风险管理理论为指导,对金川集团风险导向内部审计模式进行了设计,并对其运行实施和外围保障措施进行了建议。本文的创新点在于：一是对风险导向内部审计在企业的运行分别从审计目标、审计作业、审计管理三方面进行全景式的构建,使这种模式的运行体系比较完整。二是将价值链理论融入风险导向内部审计的目标选择和审计实施,拓展了现有的风险导向内部审计运行的视角。 金川集团公司风险导向内部审计模式,贴近金川集团运营实际,符合企业长远发展目标,具有较强的实用性和可行性。其中以现场审计为主,非现场审计为辅的审计方式,已在金川集团进行了有益的尝试,并取得了良好的效果。希望这种审计模式在提升金川集团内部审计工作价值的同时,也为国内其他企业,尤其是大型国有企业的内部审计工作提供借鉴。
[Abstract]:In June 1999, the International Institute of Certified Internal auditors (Institute of Internal Auditing, IIA) adopted a new Risk-based definition of Internal Audit and a Framework of Standards for the Professional practice of Internal Audit after a long period of research. This indicates that international internal audit has entered a new development period-risk-oriented internal audit stage. Risk-oriented internal audit pays more attention to the direct relationship between audit objectives and enterprise objectives, which is widely carried out by large international enterprises in different industries in developed countries, and effectively promotes the improvement of enterprise risk management and the enhancement of internal audit value. The theoretical research and practical application of Risk-Oriented Internal Audit in China is still in its infancy. How to localize the concept of Risk-Oriented Audit to serve Chinese enterprises is a problem that needs to be actively considered and studied in China's internal audit circle. Jinchuan Group is a large state-owned non-ferrous metallurgy, chemical joint enterprise, is also the national advanced internal audit unit. With the implementation of transnational management, the risks faced by enterprises are diversified and complicated, which puts forward the requirements of process control and effective supervision for internal audit. In view of the fact that the current audit operation mode can not meet the needs of enterprise development, introducing the advanced idea of risk-based internal audit and strengthening the group's anti-risk ability are the challenges and opportunities for the development of internal audit. I have been engaged in internal audit for many years. Through the systematic study of MBA, I have further understood the modern internal audit thought. Based on the investigation of the audit demand of Jinchuan Group and the objective evaluation of the existing internal audit mode, based on the actual situation of the enterprise, it is guided by modern internal audit theory and risk management theory. This paper designs the risk-oriented internal audit model of Jinchuan Group, and makes suggestions on its implementation and peripheral safeguard measures. The innovation of this paper lies in: first, the operation of risk-based internal audit in the enterprise from audit objectives, audit operations, audit management three aspects of the panoramic construction, so that the operation system of this model is relatively complete. Secondly, the value chain theory is integrated into the target selection and audit implementation of risk-based internal audit, which expands the existing perspective of risk-based internal audit operation. The risk-oriented internal audit model of Jinchuan Group Company is close to the actual operation of Jinchuan Group, which is in line with the long-term development goal of the enterprise and has strong practicability and feasibility. Among them, the audit method, which is mainly based on on-site audit and supplemented by off-site audit, has made a beneficial attempt in Jinchuan Group, and has achieved good results. It is hoped that this kind of audit mode can not only enhance the value of internal audit work of Jinchuan Group, but also provide reference for other domestic enterprises, especially large state-owned enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45
本文编号：2409672
[Abstract]:In June 1999, the International Institute of Certified Internal auditors (Institute of Internal Auditing, IIA) adopted a new Risk-based definition of Internal Audit and a Framework of Standards for the Professional practice of Internal Audit after a long period of research. This indicates that international internal audit has entered a new development period-risk-oriented internal audit stage. Risk-oriented internal audit pays more attention to the direct relationship between audit objectives and enterprise objectives, which is widely carried out by large international enterprises in different industries in developed countries, and effectively promotes the improvement of enterprise risk management and the enhancement of internal audit value. The theoretical research and practical application of Risk-Oriented Internal Audit in China is still in its infancy. How to localize the concept of Risk-Oriented Audit to serve Chinese enterprises is a problem that needs to be actively considered and studied in China's internal audit circle. Jinchuan Group is a large state-owned non-ferrous metallurgy, chemical joint enterprise, is also the national advanced internal audit unit. With the implementation of transnational management, the risks faced by enterprises are diversified and complicated, which puts forward the requirements of process control and effective supervision for internal audit. In view of the fact that the current audit operation mode can not meet the needs of enterprise development, introducing the advanced idea of risk-based internal audit and strengthening the group's anti-risk ability are the challenges and opportunities for the development of internal audit. I have been engaged in internal audit for many years. Through the systematic study of MBA, I have further understood the modern internal audit thought. Based on the investigation of the audit demand of Jinchuan Group and the objective evaluation of the existing internal audit mode, based on the actual situation of the enterprise, it is guided by modern internal audit theory and risk management theory. This paper designs the risk-oriented internal audit model of Jinchuan Group, and makes suggestions on its implementation and peripheral safeguard measures. The innovation of this paper lies in: first, the operation of risk-based internal audit in the enterprise from audit objectives, audit operations, audit management three aspects of the panoramic construction, so that the operation system of this model is relatively complete. Secondly, the value chain theory is integrated into the target selection and audit implementation of risk-based internal audit, which expands the existing perspective of risk-based internal audit operation. The risk-oriented internal audit model of Jinchuan Group Company is close to the actual operation of Jinchuan Group, which is in line with the long-term development goal of the enterprise and has strong practicability and feasibility. Among them, the audit method, which is mainly based on on-site audit and supplemented by off-site audit, has made a beneficial attempt in Jinchuan Group, and has achieved good results. It is hoped that this kind of audit mode can not only enhance the value of internal audit work of Jinchuan Group, but also provide reference for other domestic enterprises, especially large state-owned enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.45
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