甘肃信托风险导向内部审计优化研究

发布时间：2018-10-31 19:47

【摘要】：信托公司素有“金融百货公司”之美誉,因业务范围包罗万象,其风险因素更为复杂；同时,因国内信托投资者范围广、数量大,信托公司所处的经营环境复杂多变,其必然也将面对更加错综复杂的经营风险。目前,现行的传统审计模式已经不能满足快速发展的甘肃信托业务需要。虽然风险导向审计模式具有很大的优势,然而在当前的审计实践当中,尚未形成具有指导意义的风险导向内部审计模式可供参考。基于这样的背景,风险导向内部审计模式的研究已经迫在眉睫,而如何开展风险导向内部审计是亟待解决的问题,也正是本文研究的出发点。尽管当前国内风险导向内部审计的理论性研究和实务经验均不成熟,但该审计模式已经引起了国内外内部审计领域的重视,诸多企业在该领域逐步展开了探索及应用,部分企业已经取得了一定成效。随着风险导向内部审计的广泛推广与应用,其不仅能够保证内部审计的质量,又可将审计风险防患于未然,进一步使得内部审计效率得以显著提高,将为信托行业的发展提供强有力的保障。基于此,本文以甘肃信托为研究对象,通过对甘肃信托内部审计的现状研究,分析实施的具体情况和存在问题,并尝试针对现存问题提出了优化内部审计的措施；拓展审计理论,也为同行业公司风险导向内部审计的实施提供实践启示。
[Abstract]:Trust company is known as "financial department store" reputation, because of the business coverage, its risk factors are more complex; At the same time, because of the wide range and large quantity of domestic trust investors and the complex and changeable operating environment of the trust companies, they will inevitably face more complicated management risks. At present, the current traditional audit mode can not meet the rapid development of Gansu trust business needs. Although the risk-oriented audit model has great advantages, but in the current audit practice, there has not yet formed a guiding Risk-Oriented Internal Audit Model for reference. Based on this background, the research of risk-oriented internal audit is imminent, and how to carry out risk-based internal audit is an urgent problem, which is the starting point of this paper. Although the theoretical research and practical experience of domestic risk-oriented internal audit are not mature, the audit model has attracted the attention of the domestic and foreign internal audit field, and many enterprises have gradually launched exploration and application in this field. Some enterprises have made some achievements. With the wide spread and application of risk-based internal audit, it can not only guarantee the quality of internal audit, but also prevent the audit risk in the early stages, and further improve the efficiency of internal audit. Will provide a strong guarantee for the development of the trust industry. Based on this, this paper takes Gansu Trust as the research object, through the research on the present situation of Gansu Trust internal audit, analyzes the concrete situation of implementation and the existing problems, and tries to put forward the measures to optimize the internal audit in view of the existing problems. Expanding audit theory also provides practical enlightenment for the implementation of risk-oriented internal audit in the same industry.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.49;F239.45

【相似文献】