报业集团风险管理内部审计研究

发布时间：2018-04-19 05:10

本文选题：报业集团风险管理 + 内部审计　；参考：《西南财经大学》2008年硕士论文

【摘要】：在欧美发达国家乃至一些发展中国家,报业集团已不是什么新鲜事物。我国报业集团虽然是成型的集团,但不是成熟的集团,集团资产是国家所有,不能像一般资产所有者以利润最大化作为对报业集团运作的第一要求,报业集团要有利可图但又不能惟利是图。因此,我国的报业集团比一般的企业集团面临更大的经营管理风险。 1999年IIA第61届年会将内部审计的范围延伸到风险管理,如何发挥内部审计在风险管理中的作用成为研究的热点。我国的报业集团,作为实行企业化管理的新闻事业单位,是一个既有较高准入门槛又有高度竞争性的新兴行业。随着文化体制改革的不断深化,其经营范围和领域大大拓宽、产业链条逐步拉长,报业集团经营管理风险日益激烈与风险管理相当薄弱的矛盾不断凸现出来。在这样的现实情况下,作为具有高标准客观性的内部管理职能,内部审计深入研究并逐步介入报业集团的风险管理是具有现实客观性的,内部审计在促进报业集团建立风险管理过程、强化内部控制、改进风险管理与控制体系等方面都应该是大有可为的。本文从内部审计延伸到报业集团风险管理审计,在风险管理和内部审计的理论基础上,论述内部审计应该如何在报业集团风险管理中发挥作用。第一部分,导论。该部分对文章研究的背景、现状进行了阐述,即:在社会主义市场经济条件下,报业集团间的竞争和市场争夺已非常激烈,风险无处不在。国际方面,内部审计已经积极地参与到企业风险管理中,对风险进行管理和控制,为企业提供增值服务。但由于国内风险管理工作起步较晚、基础较为薄弱,对于国内报业集团风险管理及风险管理审计的研究较少。因此,对于报业集团的风险管理审计研究是必要的也是必须的。第二部分,报业集团风险管理与内部审计概论。该部分从集团和报业集团的定义和性质特征入手,对报业集团体制创新、价值取向多元化、宗旨决定三方面特点进行了分析。从对风险管理的内涵入手,对风险管理的过程进行了描述,进而对内部审计与风险管理的关系、二者结合的意义及内部审计在风险管理中的角色和责任三个方面进行了深入探悉,将内部审计与风险管理有机结合在一起,紧接着提出内部审计介入报业集团风险管理领域的现实动因。该部分为第三、四部分提出报业集团风险管理审计的内容流程埋下伏笔。第三部分,报业集团风险管理审计的内容。该部分深入探讨了报业集团风险管理审计的内容,即评估风险识别的充分性和适当性、评价已有风险评估的恰当性、评估风险管理程序的充分性、对风险防范措施适当性和有效性的审查、风险监控与反馈,对于审计过程中采用的审计方法和应该关注的主要方面进行了研究讨论。第四部分,也是本文的核心部分,笔者在该部分构建了报业集团风险管理审计的流程框架,设计了实施路径;该流程以利用风险因素的优先化审计策略确定审计对象为起点,对于审计计划、风险审计测试、审计报告、后续审计进行了系统研究。审计计划部分详细介绍了如何运用风险因素优先性审计策略制定报业集团风险管理审计计划;风险审计测试与评价从评估风险识别的充分性、评估风险评估结果的恰当性、对风险处理策略及措施审计的要求和内容、对风险信息沟通和风险管理系统的监控进行了深入研究;审计报告部分对报告的撰写要求进行了描述。第五部分,报业集团风险管理审计的实施。第一,风险管理审计不能外部化:由于内部审计人员能够获得集团全面的信息,与外部审计人员相比,具有信息优势;内部审计人员在集团的企业文化认同上与外部人员存在差异,因此风险管理审计工作应该由内部审计人员承担;第二,应该保持积极的职业谨慎性:内部审计人员只有积极参与和了解集团的各项经济业务和管理流程,才能及时帮助发现问题、及时提出解决措施,但是在积极参与的同时,应该保持应有的职业谨慎性;第三,应该实行计算机辅助审计:审计技术的改变是内部审计参与风险管理的必要要求,增加计算机辅助审计,开展非现场审计成为内部审计有效参与风险管理的不二之选;第四,风险管理审计要求内部审计人员是多面手、熟悉企业经营管理、具有顾问才能和领导才能。全文结合风险管理和内部审计的基本理论,对内部审计介入报业集团风险管理的理论基础和现实动因进行了深入分析,对报业集团风险管理内部审计的内容、流程和实施进行了详细探讨。对于内部审计部门如何积极拓展报业集团风险管理审计指出了一些新思路和新视点,对报业集团逐步建立健全风险管理机制有一定的促进作用。
[Abstract]:In European and American developed countries and even some developing countries , the newspaper group is not something new . Our newspaper group is not a mature group , but it is not a mature group . The Group assets are owned by the state . As the first requirement for the operation of the newspaper group , the newspaper group should be profitable but not profitable . Therefore , the newspaper group of our country faces a greater risk of business management than the general enterprise group .

In 1999 , IIA , in its 61st year , will extend the scope of internal audit to risk management , how to play the role of internal audit in risk management has become the focus of research . With the deepening of cultural system reform , it is a highly competitive emerging industry .

This paper extends from the internal audit to the risk management audit of the newspaper industry group . On the basis of risk management and internal audit , this paper discusses how the internal audit should play a role in the risk management of newspaper group .

In the first part , this part expounds the background and present situation of the article ' s research , that is , under the condition of socialist market economy , the competition and the market competition among newspaper groups have been very fierce and the risks are everywhere . In the international arena , internal audit has been actively involved in the enterprise risk management , and the risk management and control has been very weak . However , the research on risk management and risk management audit of the domestic newspaper group is relatively weak . Therefore , it is necessary to study the risk management audit of the newspaper group .

This part starts with the definition and nature of the group and newspaper group , describes the process of risk management , analyzes the relationship between internal audit and risk management , and then puts forward the realistic motivation of internal audit in risk management .

In the third part , the contents of risk management audit of newspaper group are discussed in detail , namely , the adequacy and appropriateness of risk identification are discussed , the adequacy of risk assessment is evaluated , the adequacy of risk management procedure is evaluated , the adequacy and effectiveness of risk prevention measures are reviewed , risk monitoring and feedback are carried out , and the audit method adopted in the audit process and the main aspects of concern are discussed .

The fourth part is also the core part of this paper , the author constructs the process framework of risk management audit of newspaper group in this part , designs the implementation path , this process uses risk factor ' s prioritization audit strategy to determine the audit object as the starting point , the audit plan , the risk audit test , the audit report and the follow - up audit are systematically studied .

Fifth part , the implementation of risk management audit of newspaper group . First , risk management audit cannot be externalized : because internal auditors can obtain comprehensive information of the group , it has information advantage compared with external auditors ; therefore , the audit of risk management should be undertaken by internal auditors .

Based on the basic theory of risk management and internal audit , the paper makes a deep analysis on the theory foundation and the realistic motivation of risk management in the internal audit , and discusses the contents , process and implementation of the internal audit of the newspaper industry group .

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;G211-F

【参考文献】