风险管理视角的YM集团内部审计研究

发布时间：2018-03-03 17:32

本文选题：风险管理　切入点：内部审计　出处：《辽宁大学》2017年硕士论文　论文类型：学位论文

【摘要】：全面深化改革时期,煤炭企业的生存发展受到了宏微观环境的巨大影响。风险日趋多样化,许多国企中的风险管理和内部审计工作却未同步实现跨越式发展。许多企业内部审计部门形同虚设,风险管理审计工作未得到应有的重视。本文主要研究在这种背景下,YM集团如何优化、细化集团内风险管理视角的内部审计工作。本文首先介绍了国内经济大环境、煤炭行业发展现况和风险管理内部审计理论实践状况来作为本文的研究背景,在研究意义方面探讨了课题研究的理论意义和实践意义,之后概括总结了本文的研究内容和研究方法;第二部分在理论上界定了风险管理的定义和内部审计的定义,理论上如何实施的流程,说明了内部审计与风险管理相互之间的关系;第三部分介绍了 YM集团基本情况,包括历史沿革和财务状况,YM集团目前的风险管理现状,之后详细探讨YM集团风险管理视角的内部审计现状,包括YM集团风险管理视角的内部审计机构的职责范围,集团内实际操作的工作流程;第四部分根据过往文献资料和实地调查研究资料,挖掘YM集团风险管理视角的内部审计存在的问题,主要包括内审机构层面的问题,内审人员的问题以及内审与风险管理未能有效融合的问题,然后结合集团的具体数据和已发生过的风险事件,有针对性地剖析出现这些问题的原因;第五部分全面地提出应对策略,主要包括调整组织结构来保证内审机构独立性,转变内部审计理念促使内部审计工作与风险管理相融合,加强对内部审计部门人员的培训,提高人员风险管理能力,拓宽内部审计的范围和完善后续审计体系;第六部分是结束语,对本文所作的工作和存在的不足进行整理反思。本文最终研究认为YM集团在风险管理视角的内部审计工作中确实存在一定的缺陷,但是通过一系列具体措施,在内部审计工作的全过程贯彻风险管理的理念,有效促进内审工作和风险管理相融合,使内审部门能够前瞻性地预测防范各类风险事件,规范集团的生产经营状况,从而推动集团的进一步发展。
[Abstract]:In the period of comprehensive deepening reform, the survival and development of coal enterprises are greatly influenced by macro and micro environment. The risks are becoming more and more diversified. However, the risk management and internal audit work in many state-owned enterprises have not been developed by leaps and bounds simultaneously. Risk management audit has not received due attention. Under this background, this paper mainly studies how to optimize and refine the internal audit of risk management in the group. Firstly, this paper introduces the domestic economic environment. The present situation of coal industry development and the practice of internal audit theory of risk management are the background of this paper, and the theoretical and practical significance of the research is discussed in the aspect of research significance. The second part defines the definition of risk management and internal audit in theory, how to implement the process in theory. It explains the relationship between internal audit and risk management. The third part introduces the basic situation of YM Group, including the history and financial situation of YM Group. Then it discusses the present situation of internal audit in the risk management perspective of YM Group, including the scope of responsibility of the internal audit institution in the perspective of risk management of YM Group, and the actual operation workflow in the Group; In 4th, based on the past literature and field investigation, the problems of internal audit in the risk management perspective of YM Group are explored, including the problems at the internal audit organization level. Internal audit personnel and internal audit and risk management can not be effectively integrated, and then combined with the specific data of the group and the occurrence of risk events, targeted analysis of the reasons for these problems; In 5th, some countermeasures are put forward, including adjusting the organizational structure to ensure the independence of internal audit organizations, changing the concept of internal audit to promote the integration of internal audit work and risk management, and strengthening the training of internal audit staff. Improve the ability of personnel risk management, broaden the scope of internal audit and improve the follow-up audit system. Finally, this paper thinks that YM Group has some defects in the internal audit from the perspective of risk management, but through a series of concrete measures, Carry out the concept of risk management in the whole process of internal audit work, effectively promote the integration of internal audit work and risk management, enable internal audit department to predict and prevent all kinds of risk events, standardize the production and management status of the group, So as to promote the further development of the group.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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