东方公司风险导向内部审计模式构建研究
发布时间：2018-10-05 18:27
【摘要】：二零一四年,由中国内部审计协会(CIA)发布的最新版《中国内部审计准则》,在有关风险导向理念方面与国际内部审计界保持了充分的一致。风险导向内部审计模式已在国内外多家企业有效开展,并有效促进了企业风险管控水平的提升,也使得审计创造价值能够更加充分的体现和发挥。本文讨论的东方公司系一家水泥生产制造企业,随着国内水泥产能过剩加剧影响逐渐凸显、水泥行业各品牌之间竞争愈演愈烈、政府对安全管理及环保管理的监督和管控日益加强,东方公司面临的各种运营风险更加趋于复杂和多样,风险理念日益盛行,这使得东方公司决策层对风险的重视程度和关注度大幅提升,要求内部审计基于风险而创造更多价值,原有的审计模式显然已难以胜任,需要更加有效的新的风险导向审计模式来适应。本人结合东方公司具体情况,基于内部审计和风险理论,重新建构了风险导向内部审计模式,提出了使该模式得以有效运行实施的具体方式和保障举措。本文的创新点在于：一是分别从审计目标的筛选确定、工作作业模式和考评指标的调整三个维度,对风险导向内部审计在企业的运行实施,进行了较为系统的建构。二是引入中医“望闻问切”理念,透视这一审计模式的构建,丰富了内部审计的视野。东方公司实施风险导向内部审计模式,更贴近东方公司运营实际,符合企业长远发展目标,具有较强的实用性和可行性。希望这种审计模式在提升东方公司内部审计工作价值的同时,也能为其他企业提供很好的借鉴。
[Abstract]:In 2014, the latest edition of the China Internal Audit Standards, issued by the China Internal Audit Association (CIA), is fully consistent with the international internal audit community in terms of risk-based concepts. Risk-oriented internal audit model has been effectively carried out in many enterprises at home and abroad, and has effectively promoted the level of enterprise risk management and control, and also makes audit create value more fully reflect and play. Dongfang Company discussed in this paper is a cement manufacturing enterprise. With the increasing influence of overcapacity of cement in China, the competition among brands in cement industry is becoming more and more intense. The government's supervision and control of safety management and environmental protection management are increasingly strengthened, and the various operational risks faced by Oriental companies tend to become more complex and diverse, and the risk concept is increasingly prevalent. This makes the decision makers of Eastern companies pay more attention to risk and require internal audit to create more value based on risk. The original audit model is obviously not competent. A more effective new risk-oriented audit model is needed to adapt. Based on the internal audit and risk theory, the author reconstructs the risk-oriented internal audit model, and puts forward the specific ways and measures to make the model run effectively. The innovation points of this paper are as follows: first, from the three dimensions of the selection of audit objectives, the adjustment of work operation mode and the adjustment of evaluation index, a systematic construction has been carried out on the implementation of risk-based internal audit in enterprises. The second is to introduce the concept of "looking and hearing and asking", and perspective the construction of this audit mode, which enriches the vision of internal audit. The implementation of risk-oriented internal audit model in oriental company is more close to the actual operation of eastern company, which accords with the long-term development goal of the enterprise, and has strong practicability and feasibility. It is hoped that this kind of audit mode can improve the value of internal audit work of Dongfang Company and also provide good reference for other enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.45;F426.71
本文编号：2254417
[Abstract]:In 2014, the latest edition of the China Internal Audit Standards, issued by the China Internal Audit Association (CIA), is fully consistent with the international internal audit community in terms of risk-based concepts. Risk-oriented internal audit model has been effectively carried out in many enterprises at home and abroad, and has effectively promoted the level of enterprise risk management and control, and also makes audit create value more fully reflect and play. Dongfang Company discussed in this paper is a cement manufacturing enterprise. With the increasing influence of overcapacity of cement in China, the competition among brands in cement industry is becoming more and more intense. The government's supervision and control of safety management and environmental protection management are increasingly strengthened, and the various operational risks faced by Oriental companies tend to become more complex and diverse, and the risk concept is increasingly prevalent. This makes the decision makers of Eastern companies pay more attention to risk and require internal audit to create more value based on risk. The original audit model is obviously not competent. A more effective new risk-oriented audit model is needed to adapt. Based on the internal audit and risk theory, the author reconstructs the risk-oriented internal audit model, and puts forward the specific ways and measures to make the model run effectively. The innovation points of this paper are as follows: first, from the three dimensions of the selection of audit objectives, the adjustment of work operation mode and the adjustment of evaluation index, a systematic construction has been carried out on the implementation of risk-based internal audit in enterprises. The second is to introduce the concept of "looking and hearing and asking", and perspective the construction of this audit mode, which enriches the vision of internal audit. The implementation of risk-oriented internal audit model in oriental company is more close to the actual operation of eastern company, which accords with the long-term development goal of the enterprise, and has strong practicability and feasibility. It is hoped that this kind of audit mode can improve the value of internal audit work of Dongfang Company and also provide good reference for other enterprises.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.45;F426.71
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1 陈留平;;企业内部审计前沿问题研究[J];会计之友;2012年06期
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1 胡永亮;基于平衡计分卡高校内部审计绩效评价体系构建[D];山东农业大学;2013年
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