MC公司基于风险管理的内部审计体系的构建
发布时间：2018-11-14 11:39
【摘要】：基于风险管理的内部审计是企业预防经营风险的一种手段和方法,它以风险管控为目的贯穿每项审计业务的始终,它是企业进行风险管理的最后一道防线。建立基于风险管理的内部审计体系并有效实施不仅能提高企业的风险管理水平,而且能使企业更好地应对由于内外环境的变化所带来的各种风险,为企业增加价值、实现企业目标服务。 本文在梳理风险管理审计的基本理论的基础上,结合MC公司的实际情况,以内部控制流程、主要风险点和应对措施为主要内容,按照内部审计工作的程序搭建了MC公司的基于风险管理的内部审计体系,以决策层和运营层为例探寻了风险管理审计在MC公司业务范围内的应用方法,它对以后的实践工作具有重要的指导作用。
[Abstract]:Internal audit based on risk management is a means and method for enterprises to prevent management risks. It runs through every audit business with the aim of risk control. It is the last line of defense for enterprises to carry out risk management. The establishment of internal audit system based on risk management and its effective implementation can not only improve the level of risk management of enterprises, but also enable enterprises to deal with all kinds of risks brought about by changes in internal and external environment and add value to enterprises. To achieve the objectives of the enterprise service. On the basis of combing the basic theory of risk management audit, combined with the actual situation of MC company, this paper takes the internal control process, main risk points and countermeasures as the main contents. According to the procedure of internal audit, the internal audit system based on risk management of MC company is set up, and the application method of risk management audit in the scope of business of MC company is explored by taking decision level and operation level as examples. It has the important guidance function to the later practice work.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45
[Abstract]:Internal audit based on risk management is a means and method for enterprises to prevent management risks. It runs through every audit business with the aim of risk control. It is the last line of defense for enterprises to carry out risk management. The establishment of internal audit system based on risk management and its effective implementation can not only improve the level of risk management of enterprises, but also enable enterprises to deal with all kinds of risks brought about by changes in internal and external environment and add value to enterprises. To achieve the objectives of the enterprise service. On the basis of combing the basic theory of risk management audit, combined with the actual situation of MC company, this paper takes the internal control process, main risk points and countermeasures as the main contents. According to the procedure of internal audit, the internal audit system based on risk management of MC company is set up, and the application method of risk management audit in the scope of business of MC company is explored by taking decision level and operation level as examples. It has the important guidance function to the later practice work.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.45
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