ZG公司风险导向内部审计问题研究

发布时间：2018-05-06 07:54

本文选题：风险导向内部审计 + 风险管理　；参考：《辽宁大学》2017年硕士论文

【摘要】：世界经济一体化不断加深,我国的市场经济也有着很大发展,企业之间越来越激烈的竞争使得公司所面对的风险越来越多。因此,是否可以及时并且高效地应对风险,这在很大程度上关乎着一个企业的发展。企业的内部审计模式便逐步从传统的合规性内部审计发展到风险导向内部审计。以此来应对各种各样的企业风险。因此,笔者选择了风险导向内部审计作为本次论文的研究方向。并且选取了在内部审计方面有一定改革与创新的ZG公司作为研究对象。研究ZG公司风险导向内部审计可以较为直观地表现出风险导向内部审计与传统内部审计方法存在的不同,风险导向内部审计的外延和内涵更加丰富,强调自上而下的逻辑结构,着眼于企业全局,以企业经营风险分析结果为导向,以风险水平的高低作为确定审计重点的依据,更好地将审计资源优先分配到高风险领域,帮助企业应对和控制风险。通过对ZG公司风险导向内部审计问题的研究,可以更为细致的总结出目前ZG公司在内部审计中所存在的一些问题,使得内审人员在提高内部审计质量的过程中可以更加有针对性。本文主要通过对ZG公司风险导向内部审计现状进行分析,从中发现问题,找出原因,提出建议与解决对策。本次论文共分为五个部分。第一部分:这一部分为绪论,主要对本次论文的研究背景、研究意义、以及研究方法与研究思路框架进行交代。第二部分:这一部分为本文的第一章,主要对风险导向内部审计的概念及对其研究过程中运用的理论进行介绍。第三部分:在这一部分,主要是对目标公司的介绍以及对其实施风险导向内部审计现状的研究,归纳总结公司对于开展风险导向内部审计所实施的具体方法。第四部分:对于ZG公司风险导向内部审计实施现状存在的问题及原因进行了分析。涉及公司风险数据库、审计沟通互动、审计人员素质、风险地图更新等问题,并分析了这些问题产生的主要原因。第五部分:在这一部分主要分析对于第四部分所涉及的问题提出相应的建议。试图为目标公司提出较为切实的解决方法。
[Abstract]:With the deepening of the integration of the world economy and the great development of the market economy of our country, more and more enterprises are facing more and more risks due to the fierce competition between them. Therefore, whether we can deal with the risks in a timely and efficient manner is related to the development of an enterprise to a great extent. The internal audit mode of enterprises gradually develops from the traditional compliance internal audit to the risk-oriented internal audit. To deal with a variety of corporate risks. Therefore, the author chooses the risk-oriented internal audit as the research direction of this paper. ZG Company, which has some reform and innovation in internal audit, is chosen as the research object. The research on the risk oriented internal audit of ZG company can show the difference between the risk oriented internal audit and the traditional internal audit method, the extension and connotation of the risk oriented internal audit is more abundant, and the logical structure from top to bottom is emphasized. Focusing on the overall situation of the enterprise, taking the result of the enterprise risk analysis as the guidance, taking the level of risk as the basis for determining the audit focus, the audit resources are better allocated to the high-risk field, which helps the enterprise to deal with and control the risks. Through the research on the risk oriented internal audit of ZG Company, we can sum up some problems existing in the internal audit of ZG Company in detail. So that the internal audit personnel in the process of improving the quality of internal audit can be more targeted. This paper analyzes the present situation of risk oriented internal audit in ZG Company, finds out the problems, finds out the reasons, and puts forward some suggestions and countermeasures. This paper is divided into five parts. The first part: this part is the introduction, mainly to this thesis research background, the research significance, as well as the research method and the research thought frame carries on the explanation. The second part: this part is the first chapter of this paper, mainly introduces the concept of risk-oriented internal audit and the theory used in its research process. The third part: in this part, it mainly introduces the target company and studies the present situation of implementing the risk-based internal audit, and summarizes the concrete methods that the company carries out to carry out the risk-oriented internal audit. The fourth part analyzes the problems and causes of the implementation of risk-oriented internal audit in ZG Company. This paper deals with the problems of corporate risk database, the interaction of audit communication, the quality of auditors, the updating of risk maps, and analyzes the main causes of these problems. Part V: in this part, the author analyzes the problems involved in the fourth part and puts forward the corresponding suggestions. Try to propose a more practical solution for the target company.
【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】