基于风险视角下的A公司内部审计问题研究

发布时间：2019-01-07 15:03

【摘要】：目前我国有些企业存在制定战略无助于发展、治理结构不健全、资源不能有效配置、未能设立有效的内部控制、风险意识淡薄、不能对风险进行强有力的管控等问题。由于以上管理问题的出现,令这些企业的发展受到很大的制约,同时也不便于树立良好的企业形象,更不便于在众多企业的激烈竞争中脱颖而出。不少企业寄希望于内部审计,让其落实到全面风险管理工作中,并在公司运营过程中发挥其最佳效用。尽管如此,使企业有效应对不同类型风险依旧是许多企业需要攻克的难关。由此看来,对风险视角下的内部审计的研究十分必要,如果企业风险管理活动能有效渗透到内部审计的过程中,将会对企业稳定健康发展有显著帮助。本文以位于北京的国有A公司为研究对象,采用了理论分析和专题研究相结合的方法,首先对风险视角下的内部审计相关理论进行了全面综述,接下来介绍了A公司的主营业务和组织结构,对A公司近三年的营业收入指标进行对比分析,在公司内部进行了问卷调查活动,根据数据分析和调查研究结果了解A公司的内部审计工作现状,分析内部审计工作在执行过程中存在的问题,进一步说明了A公司引入风险视角下的内部审计理念的必要性所在。在此基础上,本文结合A公司的实际情况,帮助其重构了风险视角下的内部审计流程。随后论述了推进A公司顺利实施风险视角下的内部审计的一系列保障措施,以此保障公司的业绩实现良好突破。最后,对本文做出总结,指出了基于风险视角下的内部审计如果在实际工作中运用得当,将会给公司带来难以估量的价值。通过对A公司实际情况的研究可知,企业内部审计与风险管理并非互不关联的两部分,而应该是互相融合的关系。企业实施风险视角下的内部审计模式是现实的选择,既是风险管理的客观需要也是内部审计自身发展的需要。不论是企业的内部环境、还是企业所处的行业环境都在不断变化,如果企业的内部审计工作能够大胆地运用风险视角下的内部审计这种新模式,必将使公司的运营模式更加健康、高效。
[Abstract]:At present, some enterprises in our country have some problems, such as making strategy is not conducive to development, governing structure is not perfect, resources can not be effectively allocated, effective internal control is not established, risk consciousness is weak, and risk can not be managed effectively. As a result of the above management problems, the development of these enterprises is greatly restricted, at the same time, it is not convenient to set up a good corporate image, much less to stand out in the fierce competition of many enterprises. Many enterprises hope that internal audit can be implemented in the overall risk management and play its best role in the operation of the company. Nevertheless, making enterprises deal with different types of risks effectively is still the difficulty that many enterprises need to overcome. Therefore, it is necessary to study the internal audit from the perspective of risk. If the enterprise risk management activities can effectively penetrate into the process of internal audit, it will be of great help to the stable and healthy development of the enterprise. This paper takes the state-owned A company in Beijing as the research object, adopts the method of combining the theory analysis with the special topic research, first carries on the comprehensive summary to the internal audit related theory under the risk angle of view. Then it introduces the main business and organizational structure of A Company, compares and analyzes the operating income indicators of A Company in the past three years, and carries out a questionnaire survey within the company. According to the results of data analysis and investigation and research, we understand the current situation of internal audit work in Company A, and analyze the problems existing in the implementation of internal audit work. It further explains the necessity of introducing the idea of internal audit in the perspective of risk. On this basis, this paper helps A company to reconstruct its internal audit process from the perspective of risk. Then it discusses a series of safeguard measures to promote A company to carry out the internal audit smoothly under the angle of risk, so as to ensure the company's performance to achieve a good breakthrough. Finally, this paper summarizes this paper, and points out that the internal audit based on the risk perspective will bring incalculable value to the company if it is properly used in the actual work. Through the study of the actual situation of company A, it can be seen that the internal audit and risk management are not two parts that are not related, but should be the relationship between each other. The mode of internal audit under the perspective of risk is a realistic choice, which is not only the objective need of risk management, but also the need of the development of internal audit. Both the internal environment of the enterprise and the industry environment of the enterprise are constantly changing. If the internal audit work of the enterprise can make bold use of the new model of internal audit under the risk perspective, Will make the company's business model more healthy, efficient.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45;F721

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