基于风险导向的HY公司内部审计问题研究

发布时间：2018-04-28 05:27

本文选题：风险导向 + 内部审计　；参考：《辽宁大学》2017年硕士论文

【摘要】：随着经济全球化的加速,经济发展越来越快,在企业的管理中,内部审计也越来越被管理者所重视,优化企业的内部审计模式将对企业管理起到非常大的作用。但是,目前我国的内部审计还是没能得到很好的重视,在其发展和演进的过程中,还是存在着很多的问题和不足。比如说,内部审计的工作流程缺乏规范性,其相关的法律法规缺少落地细则,存在着很大的进步空间。因此,本文对内部审计发展现状进行了分析,并选择采用目前在内部审计领域最具有可行性的风险导向内部审计来进行研究讨论,将规范性的调研和文献的查阅相结合,为本文的论述打下了坚实的基础。本文将以HY公司为研究对象,采用专题研究的形式,通过和企业内部人员的沟通探讨,查阅大量相关文献,对风险导向内部审计的相关内容和理论知识进行了阐述,并且对HY公司内部审计发展现状进行了解,对其实施风险导向内部审计的具体过程进行了描述。本文一共有五部分:第一部分对本文的研究背景意义以及论文框架进行了详细的说明;第二部分对风险导向内部审计相关的概念给予了详细的阐述;第三部分介绍了 HY公司目前企业概况和发展,描述了 HY公司实施风险导向内部审计的具体过程;第四部分针对HY公司在实施风险导向内部审计的过程,提出存在的问题并且对原因进行了分析。第五部分对于在未来HY公司如何能够更好的运用风险导向的模式进行内部审计提出了具体建议。希望通过本文的说明,不但能够帮助HY公司更好的推进风险导向内部审计模式的运行,同时也能够对其他的国有企业内部审计的发展起到推动作用,让风险导向内部审计更好的服务于企业管理。
[Abstract]:With the acceleration of economic globalization, economic development is getting faster and faster. In the management of enterprises, internal audit is paid more and more attention by managers. Optimizing the internal audit mode of enterprises will play a very important role in enterprise management. However, at present, the internal audit in our country has not been paid much attention to, and there are still many problems and deficiencies in the process of its development and evolution. For example, the internal audit work flow is lack of standardization, its related laws and regulations lack landing rules, there is a great room for improvement. Therefore, this paper analyzes the current situation of internal audit development, and chooses to adopt the risk-based internal audit, which is the most feasible one in the field of internal audit at present, to conduct research and discussion, combining normative research with reference to literature. This paper lays a solid foundation for the discussion. This article will take HY company as the research object, adopts the special topic research form, through the communication discussion with the enterprise internal personnel, consults the massive correlation literature, has carried on the elaboration to the risk-based internal audit related content and the theory knowledge. And the development of HY internal audit is understood, and the process of implementing risk-oriented internal audit is described. There are five parts in this paper: the first part gives a detailed description of the research background and the framework of the paper, the second part gives a detailed description of the concept of risk-based internal audit; The third part introduces the current situation and development of HY Company, describes the specific process of implementing Risk-Oriented Internal Audit in HY Company, and the fourth part focuses on the process of implementing Risk-Oriented Internal Audit in HY Company. The existing problems are put forward and the causes are analyzed. The fifth part of the future HY company how to better use the risk-oriented mode of internal audit put forward specific recommendations. I hope that this paper can not only help HY Company to better promote the operation of risk-based internal audit mode, but also promote the development of other state-owned enterprises internal audit. Let the risk-oriented internal audit better serve the enterprise management.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

【参考文献】