COSO-ERM视角下政府审计应对自然因素引发公共危机的预防性审计研究

发布时间：2018-03-08 17:26

本文选题：政府审计　切入点：公共危机　出处：《西北大学》2016年硕士论文　论文类型：学位论文

【摘要】：本文在COSO-ERM风险管理的视角下,对我国政府审计如何介入自然因素引发公共危机管理活动进行了研究。首先,将国内国外有关研究文献进行了梳理,从受托经济责任理论等四个基础理论角度说明了政府审计介入公共危机预防管理活动并发挥作用的理论依据。其次,将目前我国政府对自然因素引发公共危机的管理现状、相关审计活动的开展情况进行了总结,并借鉴国外相关审计经验,说明增强政府审计机关对自然因素引发公共危机的预防性审计意识,将目前我国公共危机审计工作注重事中和事后的审计向事前扩展的可行性和必要性。最后,为了更好地指导审计实践,提供公共危机预防性审计的一套可行思路,本文参照目前我国危机管理体系的建设情况、绩效审计实践,结合COSO-ERM风险管理框架关注政府危机管理活动中的风险点,建立了风险导向型的自然因素引发公共危机的预防性审计指标体系,由3项准则层要素,9项指标层要素及27项分层指标要素组成,并利用层次分析法确定了指标的权重。使用模糊综合评价方法模拟运用该指标体系对S州政府自然因素引发的公共危机应对能力进行了审计评价,检验了指标体系的可操作性。
[Abstract]:From the perspective of COSO-ERM risk management, this paper studies how the government audit intervention in the public crisis management activities caused by natural factors. From four basic theories such as the theory of entrusted economic responsibility, this paper explains the theoretical basis for government audit to intervene in the public crisis prevention and management activities and play a role. Secondly, the present situation of our government's management of the public crisis caused by natural factors is put forward. This paper summarizes the development of relevant audit activities, and draws lessons from relevant foreign audit experience to strengthen the awareness of preventive audit of public crisis caused by natural factors in government audit institutions. The feasibility and necessity of extending the present public crisis audit work to the pre-audit in the middle and after the event. Finally, in order to better guide the audit practice, to provide a set of feasible ideas for the public crisis preventive audit. According to the construction of crisis management system and the practice of performance audit in China, this paper focuses on the risk points in the government crisis management activities according to the risk management framework of COSO-ERM. The preventive audit index system of public crisis caused by risk oriented natural factors is established, which is composed of 9 index elements and 27 index elements. The weight of the index is determined by analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method is used to simulate and evaluate the ability of public crisis response caused by natural factors of S state government by using this index system. The maneuverability of the index system is tested.
【学位授予单位】：西北大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D63;F239.44

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