我国电信企业内部审计参与风险管理的研究

发布时间：2018-06-29 19:10

本文选题：中国电信 + 风险管理　；参考：《南京林业大学》2007年硕士论文

【摘要】： 近年来,国内外许多公司爆出的财务丑闻事件,无不折射出其企业风险管理存在的问题。中国电信集团目前已经成功实施海外上市,但企业面临的市场运营、技术发展、法律法规监管等等风险在逐渐增大,如不能实施有效管理,企业的健康持续发展,乃至生存都会存在巨大风险。作为中国电信企业的一名基层审计人员,通过实践工作总结和理论学习研究相结合,作者在电信企业风险管理审计方面进行了一定的有益探索。本文共分四章,结构如下: 第一章从风险和风险管理的定义入手,阐述了电信企业目前面对的市场、技术、财务、人力资源等各种风险以及电信企业为应对风险而采取的各种行动。并提出利用新COSO工具,有效实现电信企业风险管理。第二章论述了内部审计在电信企业风险管理中的定位问题。电信企业必须实施风险管理审计,独立地位、资源技术、信息来源等方面的优势也决定了由内部审计的角色。内部审计在其中的职责就是履行的是对企业的风险管理实施监督、评价职责,发挥检查与评价、协调与管理、咨询与建议、报告与防范的作用。第三章论述了目前实施电信企业风险管理审计面临的诸多问题,如开展风险管理审计的意识淡薄、企业风险管理的组织架构不完善、缺乏较为完备的法律法规制度、定位不清晰、覆盖范围不全、审计资源匮乏等。第四章论述了电信企业风险管理审计的实施。包括风险管理审计的实施步骤、风险管理审计的内容、风险管理审计的方法。为保障有效实施风险管理审计,作者提出风险管理和风险管理审计的制度建设。
[Abstract]:In recent years, the financial scandals of many companies at home and abroad have reflected the problems of enterprise risk management. The China Telecom group has already successfully implemented the overseas listing, but the risks of the market operation, technology development and the regulation of laws and regulations are increasing gradually, such as the failure to implement effective management and the health of the enterprises. There is a huge risk for sustainable development and even survival.
As a basic level auditor of the China Telecom, the author has made some useful exploration in the risk management audit of telecom enterprises through the combination of practical work summary and theoretical study.
This article is divided into four chapters, and the structure is as follows:
The first chapter, starting with the definition of risk and risk management, expounds the various risks that telecom enterprises face at present, such as market, technology, finance, human resources, and all kinds of actions taken by telecom enterprises to deal with the risks, and puts forward the use of new COSO tools to effectively realize the risk management of telecom enterprises.
The second chapter discusses the positioning of internal audit in the risk management of telecom enterprises. The advantages of the risk management audit, independent status, resource technology and information sources also determine the role of internal audit. The responsibility of the internal audit is to supervise the risk management of the enterprise. Evaluation of responsibilities, play the role of inspection and evaluation, coordination and management, consultation and suggestions, reporting and prevention.
The third chapter discusses the problems facing the risk management audit of telecom enterprises, such as the lack of awareness of risk management audit, the imperfect organizational structure of enterprise risk management, lack of a relatively complete legal and regulatory system, unclear positioning, inadequate coverage and lack of audit resources.
The fourth chapter discusses the implementation of the risk management audit of the telecom enterprises, including the implementation steps of the risk management audit, the content of the risk management audit and the methods of the risk management audit. In order to ensure the effective implementation of the risk management audit, the author puts forward the system construction of risk management and risk management audit.
【学位授予单位】：南京林业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F626;F239.45

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