现代风险导向内部审计：理论分析及其应用

发布时间：2018-05-14 04:29

本文选题：内部审计 + 现代风险导向审计　；参考：《上海交通大学》2007年硕士论文

【摘要】： 近些年来,国外巴林银行倒闭案、安然事件、世通公司财务欺诈案以及国内中航油、中行、中储棉等一系列事件的频频发生,再次诠释了一个道理,那就是:有控则强,失控则弱,无控则乱。人们的视线不得不重新回归到内部控制体系的建立,重视内部审计功能的拓展与应用。从COSO内部控制整体框架,到萨班斯-奥克斯利(SOX)法案,都对内部审计提出了更高的要求。而风险导向内部审计是内部审计发展的最新阶段,也是中国内部审计协会今后五年的发展目标。建筑设计行业属于比较特殊的行业类别,目前定位为现代服务业,属第三产业。建筑设计企业的前身大多为事业单位性质的研究院,管理比较简单、粗放。随着近十年的改革发展,呈现竞争主体多元化、投资产业多元化、客户需求多元化的特点。案例研究的对象——上海XD建筑设计集团属行业发展的领跑者,在建筑设计企业具有一定的代表性,在其发展成长的过程中,也曾发生过由于内部控制不健全,内部审计功能弱化,不注重企业风险的评判而导致损失的事件。2006年12月,建筑设计行业已迎来中国加入WTO所承诺的“5年内全面开放服务业市场”的最后期限,面对完全开放的竞争市场,面对更多的国际间的合作,如何帮助企业管理当局揭露现实与潜在的风险,保证企业的安全与发展,则显得尤为重要。因此建立一个相对独立的内部审计体系并引入现代风险导向的内部审计模式十分必要,通过系统地分析和评价审计风险,来选定进一步审计的范围、重点和方法,提升内部审计的功能和作用。本文以现代风险导向审计的基本理论研究为基础,引申其在内部审计领域的运用与发展,同时结合案例分析,提出现代风险导向内部审计的建立模式并引申其发展的前景和作用。
[Abstract]:In recent years, the frequent occurrence of foreign Bahrain bank failures, Enron incidents, WorldCom financial fraud cases and a series of domestic incidents such as China Aviation Oil, Bank of China, and China Cotton Storage has once again explained a principle, that is, if there is control, it is strong. Out of control, weak, uncontrolled, chaos. People have to return to the establishment of internal control system and attach importance to the expansion and application of internal audit function. From the overall framework of COSO internal control to Sarbanes-Oxley Sox Act, internal audit requirements are higher. Risk-oriented internal audit is the latest stage of the development of internal audit and the development goal of China Internal Audit Association in the next five years. The architectural design industry belongs to the special industry category, it is the modern service industry and the tertiary industry. The predecessor of the architectural design enterprise is the research institute of the nature of the institution, the management is relatively simple, extensive. With the development of reform in recent ten years, it presents the characteristics of diversification of competition subject, diversification of investment industry and diversification of customer demand. The object of the case study, Shanghai XD Architectural Design Group, is a leader in the development of the industry, which is representative of architectural design enterprises. In the process of its development and growth, it has also happened because of the imperfect internal control. In December 2006, the architectural design industry met the deadline of "fully opening up the service market within five years" promised by China's entry into the WTO. In the face of a completely open competitive market and more international cooperation, it is particularly important to help the enterprise management to expose the actual and potential risks and to ensure the safety and development of the enterprise. Therefore, it is necessary to establish a relatively independent internal audit system and introduce a modern risk-oriented internal audit model. Through systematic analysis and evaluation of audit risks, the scope, emphasis and methods of further audit are selected. Enhance the function and function of internal audit. Based on the basic theoretical research of modern risk-based audit, this paper extends its application and development in the field of internal audit, and combines with the case study. This paper puts forward the establishment mode of modern risk-oriented internal audit and its development prospect and function.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.45

【引证文献】