基于企业价值增值的风险导向内部审计研究

发布时间：2018-11-16 13:53

【摘要】：近年来,经济全球化发展给企业带来机遇的同时也使企业面临着巨大的挑战,一系列财务丑闻的曝光使企业对自身的生存发展产生了强烈的危机意识,越来越重视内部审计部门在企业发展过程中的保障作用,利用定性和定量相结合的方法评估风险水平,并采取一系列的措施将组织经营风险降到可控的最低水平。我国内部审计研究起步较晚,理论创新比较匮乏,但是,近年来,我国学者在学习国外内部审计理论的基础上将内部审计的目标定位为为组织增加价值,这也意味着我国内部审计步入了增值型阶段。尽管如此,相较于国外企业,我国很多企业内部审计部门形同虚设,更多依赖中介机构的审计工作,其职能尚未得到充分发挥。鉴于此,本文主要对国内外内部审计的最新理论研究进行了详细论述,旨在为我国内部审计部门实施审计活动提供理论依据,为企业的内部管理提供切实可行的建议,实现内部审计的增值效用,从而使企业达到增加组织价值的目标。本文主要从理论和案例两个角度研究风险导向内部审计的价值增值效用。在理论方面,首先研究的是企业价值增值理论,在对企业价值进行界定的基础上,用具体量化的指标对企业价值增值进行衡量,然后对如何衡量企业价值增值进行了详细的说明,进一步叙述企业价值与内部审计的关系。其次是对基于企业价值增值的风险导向内部审计进行论述,在风险导向型内部审计这种审计方法的基础上融入价值增值的理念,即以风险导向为手段、价值增值为目标的一种新型审计理念,之后又对基于价值增值的风险导向内部审计的涵义及实施流程进行了详细的阐述。再者,探讨了基于价值增值的风险导向内部审计对审计质量的影响。在案例分析方面,本文以航天军工科研院内部审计实施为例,对该研究院内部审计增值活动介绍之后,发现了其内部审计工作在思想意识、制度建立、团队建设、具体实施中存在不足,并对此提出了加强组织整体对内部审计的重视、准确定位内部审计部门在组织中的隶属、提升内部审计人员的专业素质、审计重心前移、切实发挥其“咨询”职能等建议。
[Abstract]:In recent years, the development of economic globalization not only brings opportunities to enterprises, but also makes enterprises face enormous challenges. The exposure of a series of financial scandals has made enterprises have a strong sense of crisis about their own survival and development. More and more attention is paid to the guarantee function of internal audit department in the process of enterprise development. The risk level is evaluated by using qualitative and quantitative methods, and a series of measures are taken to reduce the risk of organization management to the lowest level that can be controlled. The research of internal audit in our country started late, and the theoretical innovation is relatively scarce. However, in recent years, Chinese scholars, on the basis of studying the theory of internal audit abroad, have positioned the goal of internal audit as adding value to the organization. This also means that China's internal audit has stepped into a value-added stage. However, compared with foreign enterprises, many internal audit departments in our country depend more on the audit work of intermediary organizations, and their functions have not been given full play. In view of this, this paper mainly discusses the latest theoretical research of internal audit at home and abroad in order to provide theoretical basis for the implementation of audit activities of internal audit departments in China, and provide practical suggestions for the internal management of enterprises. To achieve the value-added effectiveness of internal audit, so that enterprises achieve the goal of increasing organizational value. This paper mainly studies the value-added utility of risk-oriented internal audit from two angles of theory and case. In the theoretical aspect, the first research is the enterprise value increment theory, on the basis of defining the enterprise value, using the specific quantitative index to measure the enterprise value increment. Then it explains in detail how to measure the increment of enterprise value and further narrates the relationship between enterprise value and internal audit. Secondly, it discusses the risk-based internal audit based on enterprise value increment, which is based on the risk-based internal audit method, and integrates the idea of value added, that is, risk-oriented internal audit as a means, Value appreciation is a new audit concept, and then the meaning and implementation process of risk-based internal audit based on value increment are expounded in detail. Furthermore, the impact of risk-oriented internal audit based on value-added on audit quality is discussed. In case analysis, this paper takes the implementation of internal audit in the Institute of Aerospace military Industry Research as an example, after introducing the value-added activities of internal audit of the Academy, it finds that its internal audit work is in the ideological consciousness, system establishment, team building. There are some deficiencies in the concrete implementation, and it is proposed that the whole organization should pay more attention to internal audit, accurately locate the internal audit department's membership in the organization, improve the professional quality of the internal audit personnel, and shift the audit focus forward. Give full play to its "advisory" function and other suggestions.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.45

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