Y公司风险导向内部审计案例研究

发布时间：2018-01-10 04:31

本文关键词：Y公司风险导向内部审计案例研究　出处：《中国财政科学研究院》2016年硕士论文　论文类型：学位论文

【摘要】：随着世界经济一体化以及我国市场经济的进一步发展,公司之间的竞争变得越来越激烈,公司正面对来自其内外的各种风险。能否及时有效地应对风险,在一定程度上决定着一个企业的前途。为了有效应对风险,企业的内部审计模式逐步从传统的合规性内部审计发展到风险导向内部审计。风险导向内部审计是一种新型的审计模式,它的审计重心为风险评估而非测试程序,正因如此,风险导向内部审计能够帮助企业有效识别并防范风险,并促进企业不断完善风险控制机制。风险导向内部审计遵循着“目标—风险—控制—审计”的逻辑顺序,内部审计人员首先识别并评估影响企业目标实现的风险,然后根据风险的重要性程度选择审计项目,直接对高风险领域展开工作,评价特定内部控制是否能够将风险控制在可接受水平内,从而管理风险并把握机会,实现企业的目标。目前,风险导向内部审计在我国有了较大的发展,其在企业风险管理中的重要作用也越来越受到重视。但受到很多现实因素的影响,我国企业在实施风险导向内部审计时,总会遇到各种各样的现实问题。本文首先对风险导向内部审计的国内外研究成果进行了归纳与总结,然后对风险导向内部审计的内涵、特征、目标、对象、职能以及程序等概念进行了辨析,最后以Y公司为案例,在介绍Y公司基本情况、内部审计工作现状及其风险导向内部审计实施流程的基础上,分析了Y公司在风险责任界定、审计工作信息化建设、内部审计人员配置以及激励机制等方面存在的问题,并提出完善组织结构、加强信息化水平建设、全面提高审计工作能力以及完善考核与激励机制的建议,以求完善Y公司的风险导向内部审计。同时,希望能给其他企业提供一个有价值的参考。
[Abstract]:With the integration of the world economy and the further development of our market economy, the competition between companies becomes more and more fierce. The company is facing all kinds of risks from inside and outside. To some extent, it determines the future of an enterprise. In order to deal with the risks effectively. The internal audit mode of enterprises has gradually developed from the traditional internal audit to the risk-based internal audit, which is a new type of audit mode. Its audit focus is on risk assessment rather than testing procedures, which is why risk-oriented internal audit can help enterprises to identify and prevent risks effectively. And promote the enterprises to improve the risk control mechanism. The risk-based internal audit follows the logical sequence of "goal-risk-control-audit". Internal auditors first identify and evaluate the risks that affect the realization of corporate goals, and then select audit projects according to the degree of importance of risks, and work directly on high-risk areas. Evaluate whether the specific internal control can control the risk within the acceptable level, so as to manage the risk and seize the opportunity to achieve the objectives of the enterprise. At present, risk-based internal audit has a great development in China. Its important role in enterprise risk management has been paid more and more attention. However, influenced by many practical factors, Chinese enterprises are implementing risk-oriented internal audit. This paper summarizes and summarizes the domestic and foreign research results of risk-based internal audit, and then summarizes the connotation, characteristics, objectives and objects of risk-based internal audit. Finally, taking Y Company as a case, it introduces the basic situation of Y Company, the current situation of internal audit work and the implementation process of risk-oriented internal audit. This paper analyzes the problems existing in the definition of risk responsibility, the informatization construction of audit work, the disposition of internal audit personnel and the incentive mechanism of Y Company, and puts forward some suggestions on how to perfect the organizational structure and strengthen the level of informatization construction. In order to perfect the risk oriented internal audit of company Y, the author hopes to provide a valuable reference for other enterprises.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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