基于ERM的兰州石化公司治理型内部审计研究

发布时间：2018-02-25 18:01

本文关键词： ERM 风险管理内部控制治理型内部审计　出处：《兰州大学》2008年硕士论文　论文类型：学位论文

【摘要】： 2000年后美国众多大公司相继发生财务重大舞弊事件,随着《萨班斯—奥克斯利法案》的出台,人们将关注焦点转向上市公司建立有效内部控制体系和改善公司治理上。2004年COSO委员会颁布了企业风险管理框架(ERM),ERM的推出不仅扩大了原COSO内部控制整体架构的范围、建立起一个对风险更加关注的、更强大的内控体系,而且将内部控制与风险管理融为一体。与此同时,内部审计在制度安排和实践上取得了重大进展,内部审计已与董事会、执行管理层、外部审计一起被看作是构成公司有效治理的四大基石。兰州石化公司已按照中国石油的统一部署建立起了以COSO框架为基础的内控体系,从公司长远发展考虑,ERM已成为进一步完善公司治理、向健康安全的国际大型企业迈进的必然选择。本论文主要运用全面风险管理框架(ERM)的理论,针对兰州石化公司内部控制与内部审计发展之需要,探讨如何构建有效的兰州石化公司治理型内部审计。首先在对内部审计产生的经济学基础—受托经济责任理论和全面风险管理(ERM)的相关理论进行较全面梳理的基础上,指出未来内部审计的发展趋势便是治理型内部审计;其次通过对兰州石化公司内部控制与内部审计现状及存在问题的成因进行分析,提出应引入ERM来完善原有COSO内控体系并且依托ERM框架构建治理型内部审计;再者,通过全面参与风险管理、拓展内部审计对象和范围、充实内部审计主体、向治理型职能过渡、改进内部审计的技术和方法、改进内部审计沟通方式等六个方面,具体描述了未来兰州石化治理型内部审计的轮廓;最后提出在审计地位、内审人员职业胜任能力、观念与质量控制、营造文化和业绩评价等方面进行变革来确保治理型内部审计的实施。本论文旨在以治理型内部审计为目标,为兰州石化公司内部审计发展提供一些具有借鉴意义的思路,并不断推进兰州石化公司内部审计工作的创新和发展。
[Abstract]:The United States after 2000 many large companies have financial major fraud with the Sarbanes Oxley bill > < introduction, people will focus to listed companies to establish effective internal control system and improve the corporate governance on the.2004 COSO Committee issued the enterprise risk management framework (ERM), the introduction of ERM not only to expand the scope of the original COSO control of the overall structure, establish a more attention to the risk, the more powerful the internal control system, and the internal control and risk management together. At the same time, the internal audit has made significant progress in institutional arrangement and practice, internal audit has with the board of directors, executive management, external audit is regarded as four the cornerstone of effective corporate governance. The Lanzhou Petrochemical Industries Co has been in accordance with the unified arrangements of Chinese oil to establish internal control system based on the COSO framework, from the public As the director is far from developing, ERM has become an inevitable choice to further improve corporate governance and move towards a large, healthy and safe international enterprise.
This paper mainly uses the comprehensive risk management framework (ERM) theory, according to the Lanzhou Petrochemical Industries Co internal control and internal audit development needs, to explore how to build a Lanzhou Petrochemical Industries Co governance internal audit effectively. First in the economics foundation - on internal audit accountability theory and the comprehensive risk management (ERM) based on a comprehensive review the related theory, pointed out the future development trend of internal audit is the internal audit governance; followed by Lanzhou Petrochemical Industries Co internal control and internal audit of the status quo and problems analysis of the causes, should be introduced to improve the existing internal control system of ERM COSO and the establishment of governance internal audit based on ERM framework; furthermore, through full participation risk management, expand internal audit object and scope, enrich the internal audit subject, to improve the internal governance function transition, the The technology and method of the improvement of the six aspects of the internal audit mode of communication, the specific description of the future of Lanzhou Petrochemical governance internal audit outline; finally, in the audit status, the ability of internal audit staff Occupation Competence, concept and quality control, to create a culture and performance evaluation and other aspects of reform to ensure the implementation of governance internal audit. This thesis aims to control internal audit as the goal, to provide some reference ideas for the development of the internal audit of Lanzhou Petrochemical Industries Co, and continue to promote innovation and development of the Lanzhou Petrochemical Industries Co of the internal audit.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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