基于全面风险管理的整合型内部审计模式研究

发布时间：2018-04-24 10:57

本文选题：内部审计模式 + 全面风险管理　；参考：《长沙理工大学》2007年硕士论文

【摘要】： 从英国的巴林银行,到美国的安然、世通,中国的中航油,一个个曾经辉煌的企业王国轰然倒塌,给投资者带来了严重的打击。企业风险管理一时间成为了人们关注的焦点,也作为企业战略管理中新的核心登上公司治理的舞台。美国COSO于2004年正式出台了新的报告《企业风险管理——整体框架》,用于指导企业的风险管理活动,正如众多专家学者所预测的那样,风险管理正成为内部审计发展的重要趋势之一。本文以全面风险管理理论和整合理论为基础,以内部审计系统影响要素之间的逻辑关系为导向,演绎了基于全面风险管理的整合型内部审计模式的生成机理—集成系统化。本文中提到的内部审计模式是指在一定的公司治理结构下,各主体为实现一定的目标,按一定的权责利配置,通过一系列的运行机制保证,实施内部审计及与其相关的行为。本文详细界定了基于全面风险管理的整合型内部审计模式内涵:基于全面风险管理的整合型内部审计模式是指在知识经济及全球化环境背景下,企业为实现公司内部审计战略目标,从公司治理层面和企业文化层面系统地将全面风险管理与内部审计整合,通过合理的权责利安排以及一系列运行机制的保证,提升公司价值的一种整合型内部审计模式。本文提出理念管理机制、权变管理机制、员工激励机制、责任追究机制以及完善公司治理结构及责权利安排;强化全面风险管理理念,净化内部审计环境;整合内部审计资源,提升内部审计能力;建立学习型内部审计组织等对策来保证基于全面风险管理的整合型内部审计模式有限运行。文章最后用案例,验证了基于全面风险管理的整合型内部审计模式的可行性。
[Abstract]:From the Bank of Bahrain in Britain to Enron, WorldCom, and China's China Aviation Oil, the once-brilliant corporate kingdoms collapsed, causing a severe blow to investors. Enterprise risk management has become the focus of attention for a time, but also as a new core of corporate strategic management boarded the stage of corporate governance. In 2004, the United States COSO formally issued a new report "Enterprise risk Management-the overall Framework", which is used to guide enterprise risk management activities, just as many experts and scholars have predicted. Risk management is becoming one of the important trends in the development of internal audit. Based on the theory of comprehensive risk management and the theory of integration, and guided by the logical relationship between the influencing elements of internal audit system, this paper deduces the generative mechanism of integrated internal audit mode based on comprehensive risk management-integration systematization. The internal audit mode mentioned in this paper refers to the implementation of internal audit and its related behavior under a certain corporate governance structure, in order to achieve certain objectives, according to a certain allocation of rights, responsibilities and interests, through a series of operational mechanisms to ensure the implementation of internal audit. This paper defines the connotation of integrated internal audit model based on comprehensive risk management in detail: the integrated internal audit mode based on comprehensive risk management refers to the background of knowledge economy and globalization. In order to realize the strategic goal of corporate internal audit, the enterprise systematically integrates the overall risk management with internal audit from the corporate governance and corporate culture level, through reasonable arrangement of rights, responsibilities and interests, as well as a series of operational mechanism assurance. An integrated internal audit model to enhance the value of the company. This paper puts forward the idea management mechanism, contingency management mechanism, employee incentive mechanism, responsibility investigation mechanism and perfect corporate governance structure and the arrangement of responsibility and rights; strengthen the overall risk management concept, purify the internal audit environment; integrate the internal audit resources, To improve the ability of internal audit and to establish a learning internal audit organization to ensure that the integrated internal audit mode based on comprehensive risk management is limited. Finally, the paper verifies the feasibility of integrated internal audit model based on total risk management.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】