风险导向内部审计在HD公司的运用研究

发布时间：2018-03-08 05:05

本文选题：风险导向内部审计　切入点：内部审计　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着“中国制造2025”战略的实施和在制造业结构由劳动和资源密集型产业向资本和技术密集型产业的升级这样的大背景下,与之“配套”发展的内部资源与结构也应进行升级与改造。现在公司的内部审计大多还是采用制度基础审计模式对相关领域进行审计,这种内部审计模式存在的问题在具体运用中也日渐凸显,而风险导向内部审计是在制度基础审计上进行审计方法的改进,在内部审计中风险导向内部审计模型也越来越多的被公司采纳与应用。本文将以HD中小型制造公司为研究对象,从公司现行内部审计现状及问题为切入点,引出对公司风险导向内部审计模型的构建既而具体运用到年度财务决算中。本文由六部分组成,第一部分是绪论,着重介绍了风险导向内部审计的研究背景对国内外的风险导向内部审计的研究与应用成效进行总结;第二部分是风险导向内部审计的理论基础,在此部分系统地回顾了审计风险和风险管理的涵义、风险导向内部审计的发展背景和特点,为后文的写作打下了理论基础;第三部分是HD公司内部审计现状分析,通过对公司和内部审计基本情况进行了一定的解析,提出其内部审计存在的问题并进行原因分析;第四部分是风险导向内部审计在HD公司的构建,本章立足于公司经营特点和行业特点,对HD公司内部审计进行风险导向的构建,重点是对风险识别、风险评估和风险应对,并根据对内部审计设计对年度财务决算进行具体运用,并使得该模型在内部审计中的优点凸显出来;第五部分是使设计的风险导向内部审计可以顺利运用到公司中去的保障措施;第六部分是结论,总结了本文的研究结论和出现的不足。
[Abstract]:With the implementation of the "made in China 2025" strategy and the upgrading of manufacturing structure from labor and resource-intensive industries to capital-and technology-intensive industries, The development of internal resources and structure should also be upgraded and reformed. At present, most of the internal audit of the company still adopts the system based audit mode to audit the related fields. The problems existing in this internal audit mode are also becoming increasingly prominent in the specific application, and the risk-based internal audit is the improvement of the audit method on the basis of the system audit. In the internal audit, the risk-oriented internal audit model is more and more adopted and applied by the company. This paper will take HD small and medium-sized manufacturing company as the research object, from the company's current internal audit status and problems as the starting point, This paper is composed of six parts, the first part is the introduction. This paper mainly introduces the research background of risk-based internal audit, summarizes the research and application results of risk-based internal audit at home and abroad. The second part is the theoretical basis of risk-based internal audit. In this part, we systematically review the meaning of audit risk and risk management, the development background and characteristics of risk-based internal audit, and lay a theoretical foundation for the later writing. The third part is the analysis of the present situation of internal audit in HD company. Through the analysis of the basic situation of the company and internal audit, this paper puts forward the problems existing in the internal audit and analyzes the reasons. Part 4th is the construction of the risk oriented internal audit in HD company. This chapter is based on the management characteristics and industry characteristics of the company, carries on the risk oriented construction to the HD company internal audit, the emphasis is on the risk identification, the risk assessment and the risk response. According to the design of internal audit, the annual financial accounts are applied, and the advantages of the model in internal audit are highlighted. The 5th part is the guarantee measure to make the designed risk-based internal audit be applied to the company smoothly, and the 6th part is the conclusion, which summarizes the research conclusion and the deficiency of this paper.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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