风险导向内部审计在H国有企业的应用研究
发布时间：2018-09-06 07:15
【摘要】：习近平总书记在2016年7月召开的全国国有企业改革座谈会上作出重要指示:必须理直气壮做优做强做大国有企业,不断增强活力、影响力、抗风险能力,实现国有资产保值增值。在国有企业强化风险管理的进程中,内部审计的作用不容忽视。为了适应国有企业改革发展的需要,内部审计开始转型为以风险为导向,对风险管理进行再监督,以更好的服务于国有企业,促进国有资产的保值增值。H公司是一家大型国有企业,其审计理念及方法都处于行业领先地位。因此,本文选取H国有企业作为研究对象,首先介绍了其应用风险导向内部审计的背景,然后分析了其应用风险导向内部审计的过程,即从风险评估开始,运用系统的方法分析审计对象A国有企业的内外部风险,在风险量化排序的基础上制定审计方案,确定审计重点,实施控制测试,最终提出整改措施。本文总结了H国有企业应用风险导向内部审计的过程中存在的问题,包括风险管理和内部审计的契合程度不足;风险数据评估机制不够完善;分散的风险数据拉低审计效率;内部审计利用信息化程度不足。并针对存在的问题,提出以下改进建议:加强风险管理与内部审计的整合;建立风险量化模型并进行动态评估;建立全面的企业风险数据库;加强内部审计的信息系统建设。通过介绍H国有企业内部审计对风险导向模式的应用、应用过程中存在的问题以及相应的解决对策,为其他国有企业内部审计的转型带来了以下启示:国有企业应加强内部审计制度建设,完善内部审计机构设置,强化风险意识,提升内部审计信息化水平,及以风险为导向开展国有资产审计。本文的特点在于不同于以往对风险导向内部审计纯理论性的研究,而是以具体案例为依托,选取一个国有企业进行分析,详细地介绍风险导向内部审计工作情况和每一个程序的具体操作流程。通过对这个案例的效果分析,证实了在国有企业中应当实施风险导向内部审计,阐述了将风险理念契合于内部审计整个过程中的重要性,以便使内部审计更好地服务于国有企业。
[Abstract]:General Secretary Xi Jinping gave important instructions at a national forum on state-owned enterprise reform held in July 2016: it is necessary to be outspoken and strong, strengthen state-owned enterprises, constantly enhance vitality, influence, and ability to resist risks. To maintain and increase the value of state-owned assets. In the process of strengthening risk management in state-owned enterprises, the role of internal audit can not be ignored. In order to meet the needs of the reform and development of state-owned enterprises, internal audit began to transform into risk-oriented, re-supervision of risk management, in order to better serve state-owned enterprises. H Company is a large state-owned enterprise, whose audit idea and method are in the leading position of the industry. Therefore, this paper selects H state-owned enterprise as the research object, first introduces the background of its application risk-based internal audit, then analyzes the process of its application risk-based internal audit, that is, starting from risk assessment. The internal and external risks of the auditing object A state-owned enterprises are analyzed by the systematic method. Based on the quantitative ranking of risks, the audit scheme is formulated, the audit emphases are determined, the control tests are carried out, and the corrective measures are finally put forward. This paper summarizes the problems existing in the process of applying risk-oriented internal audit in H state-owned enterprises, including the lack of conformity between risk management and internal audit, the imperfect risk data evaluation mechanism, the low audit efficiency caused by dispersed risk data, the lack of conformity between risk management and internal audit, and the lack of conformity between risk management and internal audit. The degree of informatization of internal audit is insufficient. In view of the existing problems, the following suggestions are put forward: strengthening the integration of risk management and internal audit; establishing risk quantification model and dynamic evaluation; establishing a comprehensive enterprise risk database; strengthening the information system construction of internal audit. This paper introduces the application of the internal audit of H state-owned enterprises to the risk-oriented model, the problems existing in the application process and the corresponding solutions. It brings the following enlightenment for the transformation of internal audit of other state-owned enterprises: the state-owned enterprises should strengthen the construction of internal audit system, perfect the setting of internal audit institutions, strengthen the risk consciousness, and enhance the level of internal audit informatization. And risk-oriented state-owned assets audit. The characteristics of this paper are different from the previous research on the pure theory of risk-based internal audit, but based on specific cases, select a state-owned enterprise to analyze. Detailed introduction of risk-oriented internal audit and the specific operation of each procedure. Through the analysis of the effect of this case, it is proved that the risk-oriented internal audit should be carried out in state-owned enterprises, and the importance of adapting the risk concept to the whole process of internal audit is expounded. In order to make the internal audit better serve the state-owned enterprises.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F276.1
本文编号：2225638
[Abstract]:General Secretary Xi Jinping gave important instructions at a national forum on state-owned enterprise reform held in July 2016: it is necessary to be outspoken and strong, strengthen state-owned enterprises, constantly enhance vitality, influence, and ability to resist risks. To maintain and increase the value of state-owned assets. In the process of strengthening risk management in state-owned enterprises, the role of internal audit can not be ignored. In order to meet the needs of the reform and development of state-owned enterprises, internal audit began to transform into risk-oriented, re-supervision of risk management, in order to better serve state-owned enterprises. H Company is a large state-owned enterprise, whose audit idea and method are in the leading position of the industry. Therefore, this paper selects H state-owned enterprise as the research object, first introduces the background of its application risk-based internal audit, then analyzes the process of its application risk-based internal audit, that is, starting from risk assessment. The internal and external risks of the auditing object A state-owned enterprises are analyzed by the systematic method. Based on the quantitative ranking of risks, the audit scheme is formulated, the audit emphases are determined, the control tests are carried out, and the corrective measures are finally put forward. This paper summarizes the problems existing in the process of applying risk-oriented internal audit in H state-owned enterprises, including the lack of conformity between risk management and internal audit, the imperfect risk data evaluation mechanism, the low audit efficiency caused by dispersed risk data, the lack of conformity between risk management and internal audit, and the lack of conformity between risk management and internal audit. The degree of informatization of internal audit is insufficient. In view of the existing problems, the following suggestions are put forward: strengthening the integration of risk management and internal audit; establishing risk quantification model and dynamic evaluation; establishing a comprehensive enterprise risk database; strengthening the information system construction of internal audit. This paper introduces the application of the internal audit of H state-owned enterprises to the risk-oriented model, the problems existing in the application process and the corresponding solutions. It brings the following enlightenment for the transformation of internal audit of other state-owned enterprises: the state-owned enterprises should strengthen the construction of internal audit system, perfect the setting of internal audit institutions, strengthen the risk consciousness, and enhance the level of internal audit informatization. And risk-oriented state-owned assets audit. The characteristics of this paper are different from the previous research on the pure theory of risk-based internal audit, but based on specific cases, select a state-owned enterprise to analyze. Detailed introduction of risk-oriented internal audit and the specific operation of each procedure. Through the analysis of the effect of this case, it is proved that the risk-oriented internal audit should be carried out in state-owned enterprises, and the importance of adapting the risk concept to the whole process of internal audit is expounded. In order to make the internal audit better serve the state-owned enterprises.
【学位授予单位】：广东工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F276.1
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