A电子商务企业风险导向内部审计问题探析

发布时间：2018-03-18 13:37

本文选题：内部审计　切入点：风险导向内部审计　出处：《江西财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：电子商务业经过二十余年的发展,不仅改变了消费者固有的消费模式,电子商务企业数量飞速增长,企业间的竞争越发激烈,想在竞争如此激烈的电子商务市场分得一块蛋糕,这对企业的内部审计管理也是提出了更高的要求和挑战。这就要求企业的内审部门在维护部门正常运转的同时,还要考虑到在如此风云诡谲的外部环境下将如何来更好的实现企业目标,因此以风险管理为主的审计模式就开始萌芽并应用于企业内部审计的工作中。风险导向内部审计模式是通过分析及评价各种可能会影响企业实现其目标的风险,并对它们进行控制和管理,从而提高企业的运营效率,最终实现企业价值增值的目标。风险导向内部审计在我国起步较晚,从相关的文献资料分析,目前我国的研究多在于理论分析和针对部分行业的案例分析。本文试图通过以A电子商务企业为例,研究分析A公司运营状况,借助相关的理论概述和苏宁云商的成功经验,分析其实施风险导向内部审计过程中存在的问题和原因,最后有针对性的提出A公司今后的发展策略。也希望借助此文可以对我国的电子商务企业风险导向内部审计建设提供一些启示。文章的内容主要包括引言、理论概述、案例分析、经验借鉴和对策总结五个部分。第一部分是引言,介绍了研究背景和意义,重点阐述了电子商务企业内部审计、风险导向内部审计等相关概念的文献综述,最后简单介绍了研究思路方法和基本框架;第二章是理论概述,总结了风险导向内部审计的相关概念和理论基础,分析了电子商务企业风险导向内部审计的特点、内容,概括了相关审计程序;第三章是以A公司为例案例分析,主要介绍了A公司发展状况及开展内部审计的基本情况,从中分析了其在审计范围、管理体系、从业人员、审计手法、风险意识等方面存在的问题,并进行了原因分析;第四章是经验借鉴,选择苏宁云商作为样本企业,介绍了苏宁云商内审情况,分析总结出其公司的成功经验;第五章是对策建议,从制度建设、人才培养、审计方法,风险防范四个方面对A公司今后内部审计发展提出相关建议;最后是总结语。本文的研究方法以案例分析和对比分析为主,以A公司为例作为研究对象,考虑到电子商务企业区别于传统企业的特殊性,结合风险导向内部审计的相关理论依据,深入分析企业发展目前存在的问题和原因,电子商务企业面对的经营风险较传统企业更复杂,除了防范一般经营性风险,还需要面对虚拟网络世界带来的的不定性风险,由于交易都在网上进行,产生的都是电子化的交易单据,传统的审计手法失效,对从业人员提出了更高的要求,综上这些情况都体现出将风险导向内部审计运用于电子商务企业刻不容缓。可是目前我国关于风险导向内部审计模式的研究还不成熟,关于电子商务企业实际运用的案例几乎是空白,这为本文的撰写带来较大的难度和挑战,笔者在思考解决办法过程中,想到运用对比分析的研究方法,在有限的参考资料中,选取了行业内风险导向内部审计运用较好的优质企业苏宁云商作为经验借鉴,对未来A公司风险导向内部审计的发展战略提供了有力的借鉴。
[Abstract]:The electronic commerce industry after twenty years of development, not only changed the consumer consumption patterns, the rapid growth of the number of e-commerce enterprises, the competition between enterprises becomes more and more fierce, want to share a piece of cake in the e-commerce market competition is so fierce, the enterprise internal audit management is also put forward higher requirements and challenges. This requires the internal audit department in the maintenance of the normal operation of the Department at the same time, but also consider to achieve business goals in such a situation and external environment will be how to better, so the risk management based audit model began to sprout and applied to the enterprise internal audit work. The risk oriented internal audit risk is possible will affect the enterprise to achieve its goals through analysis and evaluation, and to control and manage them, so as to improve the operational efficiency of enterprises, and ultimately realize enterprises Industry value goal. The risk oriented internal audit in China started late, from the analysis of the related literature, the current research in China is the theoretical analysis and case analysis for some industries. This paper attempts to use the A electronic commerce enterprise as an example, research and analysis of the A operating conditions of the company, with the successful experience of the theory outlined and Su ningyun, existing problems and reasons analysis of the implementation of risk oriented internal audit process, finally put forward specific development strategies of A company in the future. Hope the article can help e-commerce to our country business enterprise risk oriented internal audit construction to provide some enlightenment. The main content of this article includes the introduction an overview of the theory, case analysis, and summarize the experience of five parts. The first part is the introduction, introduces the research background and significance, elaborated the internal audit of e-commerce enterprises Literature review, risk oriented internal audit and other related concepts, finally introduces the methods and the basic framework of the study; the second chapter is an overview of the theory, summarizes the related concept of risk oriented internal audit and the theoretical basis, analyzes the characteristics of electronic commerce, enterprise risk oriented internal audit content, summarizes the relevant audit procedures; the third chapter is the analysis of the A company as an example case, mainly introduces the development situation of A company and the basic situation of the internal audit, from the analysis of the scope of the audit, management system, personnel, audit techniques, risk consciousness and other aspects of the problem, and analyzed the reason; the fourth chapter is the experience. Su Ningyun's selection as the sample enterprise, introduces the Su ningyun audit, analyzed and summed up the successful experience of the company; the fifth chapter is the countermeasures, from system construction, personnel training, auditing method, Put forward relevant suggestions for A company in the future development of internal audit risk prevention four aspects; the last is the summary. The research method based on case analysis and comparative analysis, case study of A company as the research object, considering the particularity of the electronic commerce enterprise is different from the traditional enterprise, combining with the related theories of risk oriented internal audit and in-depth analysis of the present problems and the reasons of enterprise development, e-commerce enterprises face more complex business risk than traditional enterprises, in addition to the general prevention of operational risk, but also need to face the virtual network world brings uncertainty risk, as a result of the transaction on the Internet, all produced electronic transaction documents, the failure of traditional the audit methods, put forward higher requirements for the practitioners, so these are reflected in the risk oriented internal audit is applied to the electronic commerce enterprise without Slow. But the current research on the risk oriented internal audit in our country is still not mature, on the practical application of electronic commerce business case is almost blank, which brings about great difficulties and challenges for the writing of this article, the author thought in the solution process, the thought of application of research method of comparative analysis, reference in Co. in the industry in the use of internal audit risk oriented good quality enterprises Su ningyun as experience, provide a strong reference to the strategy of A company of risk oriented internal audit development in the future.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F724.6

【参考文献】