整合风险评估法在内部审计计划制定中的应用研究

发布时间：2018-03-17 13:18

本文选题：内部审计计划　切入点：内部审计计划制定　出处：《山东财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：内部审计计划作为内部审计的初始及核心环节，其有效制定是提高内部审计质量、保证内部审计工作有效运行的重要前提。随着风险导向内部审计的逐步推广，国际内部审计准则对内部审计计划的制定提出了新的要求——以风险为导向制定内部审计计划。但目前大多数企业内部审计计划的制定具有随意性，缺乏合理的评估方法，，甚至忽略计划制定中的风险评估环节，致使内部审计资源不能根据风险评估结果实现有效配置，大大制约了内部审计职能及作用的发挥。因此，将整合风险评估法运用到内部审计计划的制定中显得尤为迫切。本文首先界定了内部审计计划的内涵，并在相关理论的基础上分析了内部审计计划制定现状及存在问题，发现其在具体制定环节存在计划制定缺乏风险理念、计划制定动机具有双重色彩、计划制定缺乏科学合理依据、计划制定内容侧重财务方面、计划制定部门缺乏独立性、计划制定人员素质偏低等问题，制约了审计计划制定的有效性。针对现状及不足，本文提出了将整合风险评估法引入内部审计计划制定中，创新了内部审计计划制定思路，完善了内部审计计划的制定工作，并结合实际案例详细阐述了该评估方法的具体应用。最后，针对内部审计计划制定中存在的问题，在理念基础、制度、组织、人员素质、技术方法五个方面提出了促使整合风险评估法在内部审计计划制定中应用的保障性措施。
[Abstract]:As the initial and core link of internal audit, the effective formulation of internal audit plan is an important prerequisite to improve the quality of internal audit and ensure the effective operation of internal audit. The international internal audit standards have put forward new requirements for the internal audit plan-making the internal audit plan based on the risk. But at present, most of the internal audit plans of the enterprises are arbitrary and lack of reasonable evaluation methods. Even ignoring the risk assessment in the planning process, the internal audit resources can not be allocated effectively according to the risk assessment results, which greatly restricts the function and function of internal audit. It is urgent to apply the integrated risk assessment method to the formulation of internal audit plan. Firstly, this paper defines the connotation of internal audit plan, analyzes the present situation and problems of internal audit plan making based on relevant theories, and finds out that there is a lack of risk concept in the process of making internal audit plan. The motivation of planning is dual, the plan making lacks scientific and reasonable basis, the content of plan making is focused on the financial aspect, the planning department lacks independence, the quality of plan making personnel is on the low side, and so on. It restricts the effectiveness of the audit plan formulation. In view of the present situation and the deficiency, this paper proposes to introduce the integrated risk assessment method into the internal audit plan formulation, to innovate the internal audit plan formulation thought, and to perfect the internal audit plan formulation work. Finally, aiming at the problems existing in the formulation of the internal audit plan, the paper discusses the concept basis, system, organization, and personnel quality of the evaluation method. Five aspects of technical methods are proposed to promote the integration of risk assessment in internal audit planning application of the safeguard measures.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45

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