推进我国风险导向内部审计的研究
发布时间：2019-04-03 16:49
【摘要】： 21世纪是充满挑战和机会的新纪元,多样化和多变化的环境使企业的经营管理经历着实质性的变革。内部审计是确保受托责任有效履行的管理控制机制,也必须随之而发展,才能成为企业价值链上一个必要的环节,为企业提供“增值”服务。风险导向内部审计是内部审计发展的最新阶段,国际上关于它的理论及实务问题尚处于研究的初级阶段。2003年,中国内部审计协会发布了第一批中国内部审计准则,迈出了我国内部审计职业化的步伐。我国内部审计理论及实务研究与国际水平相比有很大差距,这也意味着有较广阔的发展空间。本文选择内部审计领域最前沿的风险导向内部审计进行研究,既有理论意义又有现实意义。 本文共分六章,各章内容如下: 引言部分介绍选题动因、理论前提、研究方法与主要思路。第二章,内部审计理论与实践的历史沿革。本章主要论述内部审计发展的历史:萌芽状态→财务导向内部审计→业务导向内部审计→管理导向内部审计→风险导向内部审计,从企业管理理论演进出发揭示其对各个内部审计阶段的影响,这此发展历程背后观察受托责任这一动态概念的变化,从而解释内部审计历史演进的规律。第三章,风险导向内部审计基本理论。主要论述内部审计的最新发展阶段—风险导向内部审计的基本理论。第四章,推行风险导向内部审计的现状、必要条件和影响因素。第五章,推进我国风险导向内部审计的建议。第六章,风险导向内部审计在EA公司的应用,第五、六张是理论联系实际的两章。 本文主要通过对我国内部审计现状的分析,论述了我国内部审计进行风险导向审计的必要性,提出了风险导向内部审计在我国推行的建议,以期待对风险导向内部审计在我国的应用提供一定的帮助。
[Abstract]:The 21st century is a new era full of challenges and opportunities. The diversified and changing environment makes the management of enterprises undergo substantial changes. Internal audit is a management control mechanism to ensure the effective performance of entrusted responsibilities, and must be developed with it in order to become a necessary link in the value chain of enterprises and provide "value-added" services for enterprises. Risk-oriented internal audit is the latest stage of the development of internal audit, and the international theoretical and practical issues about it are still in the initial stage of study. In 2003, the China Internal Audit Association issued the first batch of Chinese internal audit standards. We have taken the step of professionalization of internal audit in our country. Compared with the international level, the research on internal audit theory and practice in our country has a big gap, which also means that there is a wide space for development. This paper chooses the most advanced risk-oriented internal audit in the field of internal audit, which has both theoretical and practical significance. This paper is divided into six chapters, each chapter is as follows: introduction introduces the motivation, theoretical premise, research methods and main ideas. The second chapter is the historical evolution of internal audit theory and practice. This chapter mainly discusses the history of the development of internal audit: budding financial-oriented internal audit, business-oriented internal audit, management-oriented internal audit, risk-oriented internal audit, Starting from the evolution of enterprise management theory, this paper reveals its influence on each stage of internal audit, and observes the change of the dynamic concept of fiduciary responsibility behind this course of development so as to explain the law of the evolution of the history of internal audit. The third chapter is the basic theory of risk-oriented internal audit. This paper mainly discusses the basic theory of risk-oriented internal audit, which is the latest development stage of internal audit. The fourth chapter, the implementation of risk-oriented internal audit of the status quo, necessary conditions and influencing factors. The fifth chapter, advance our country risk-oriented internal audit suggestion. The sixth chapter, the application of risk-oriented internal audit in EA, and the fifth and sixth chapters are two chapters of theory and practice. Based on the analysis of the present situation of internal audit in China, this paper discusses the necessity of risk-oriented audit in China, and puts forward some suggestions for the implementation of risk-oriented internal audit in China. In order to look forward to the risk-oriented internal audit in China to provide some help.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45
本文编号：2453371
[Abstract]:The 21st century is a new era full of challenges and opportunities. The diversified and changing environment makes the management of enterprises undergo substantial changes. Internal audit is a management control mechanism to ensure the effective performance of entrusted responsibilities, and must be developed with it in order to become a necessary link in the value chain of enterprises and provide "value-added" services for enterprises. Risk-oriented internal audit is the latest stage of the development of internal audit, and the international theoretical and practical issues about it are still in the initial stage of study. In 2003, the China Internal Audit Association issued the first batch of Chinese internal audit standards. We have taken the step of professionalization of internal audit in our country. Compared with the international level, the research on internal audit theory and practice in our country has a big gap, which also means that there is a wide space for development. This paper chooses the most advanced risk-oriented internal audit in the field of internal audit, which has both theoretical and practical significance. This paper is divided into six chapters, each chapter is as follows: introduction introduces the motivation, theoretical premise, research methods and main ideas. The second chapter is the historical evolution of internal audit theory and practice. This chapter mainly discusses the history of the development of internal audit: budding financial-oriented internal audit, business-oriented internal audit, management-oriented internal audit, risk-oriented internal audit, Starting from the evolution of enterprise management theory, this paper reveals its influence on each stage of internal audit, and observes the change of the dynamic concept of fiduciary responsibility behind this course of development so as to explain the law of the evolution of the history of internal audit. The third chapter is the basic theory of risk-oriented internal audit. This paper mainly discusses the basic theory of risk-oriented internal audit, which is the latest development stage of internal audit. The fourth chapter, the implementation of risk-oriented internal audit of the status quo, necessary conditions and influencing factors. The fifth chapter, advance our country risk-oriented internal audit suggestion. The sixth chapter, the application of risk-oriented internal audit in EA, and the fifth and sixth chapters are two chapters of theory and practice. Based on the analysis of the present situation of internal audit in China, this paper discusses the necessity of risk-oriented audit in China, and puts forward some suggestions for the implementation of risk-oriented internal audit in China. In order to look forward to the risk-oriented internal audit in China to provide some help.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45
【引证文献】
相关期刊论文 前2条
1 李晓春;高维红;李艳萍;;风险导向内部审计在我国的应用研究[J];财会通讯;2011年12期
2 王呈璐;;基于风险导向审计模式的内部审计研究[J];商场现代化;2011年13期
相关硕士学位论文 前5条
1 党存琳;甘肃电投集团公司风险导向内部审计模式构建研究[D];兰州大学;2010年
2 张淑贞;内部审计免疫系统的构建与实施研究[D];山东经济学院;2011年
3 王拼;风险导向内部审计与公司治理关系研究[D];河北大学;2011年
4 王星;企业风险导向内部审计理论分析及其应用[D];财政部财政科学研究所;2012年
5 章影;基于过程效率和风险导向的企业内部审计绩效的研究及应用[D];山东财经大学;2013年
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