信托公司风险导向内部审计研究

发布时间：2019-05-12 19:32

【摘要】： 上世纪中期以来,随着市场竞争的加剧和破产企业的增多,社会对审计需求在不断扩大,西方国家在实践中产生了一种以风险评价为中心的审计模式,它以风险评价作为一切审计工作的出发点并将风险分析贯穿于审计全过程,在审计领域得到了广泛应用。在我国审计领域,尤其是我国内部审计领域,对风险导向审计模式的应用还没有引起足够的重视。在目前中国分业经营、分业监管的金融市场下的信托公司,它是唯一可以跨越资本市场、货币市场和实业投资市场的金融机构,信托公司面临更复杂的业务经营环境和风险,传统的内部审计难以满足现代企业发展的要求,而风险导向内部审计在在风险管理、企业治理中有其他方法无法替代的作用,但是在实际工作中缺乏现成的风险导向内部审计模式,无法指导信托公司的内部审计工作,有效发挥其应有的作用,所以研究针对信托公司的风险导向内部审计特别是风险导向内部审计模式已变得越来越重要和迫切,而如何将风险导向审计模式贯穿于内部审计的全过程,这是我们需要探索的问题。本文主要通过对信托公司内部审计现状和成因的分析,论述了如何改进我国信托公司内部审计,并着重分析如何在信托公司构建风险导向内部审计,以期对风险导向审计模式在我国信托公司内部审计领域的顺利实施提供一定帮助。
[Abstract]:Since the middle of last century, with the aggravation of market competition and the increase of bankrupt enterprises, the social demand for audit has been expanding. In practice, western countries have produced an audit model centered on risk assessment. It takes the risk assessment as the starting point of all audit work and runs through the whole audit process, and has been widely used in the audit field. In the field of audit in China, especially in the field of internal audit, the application of risk-oriented audit model has not been paid enough attention. At present, under the financial market of separate operation and supervision in China, the trust company is the only financial institution that can span the capital market, the money market and the industrial investment market. The trust company is facing more complex business environment and risk. The traditional internal audit is difficult to meet the requirements of the development of modern enterprises, and risk-oriented internal audit plays an irreplaceable role in risk management and corporate governance. However, in the actual work, there is a lack of ready-made risk-oriented internal audit model, which can not guide the internal audit of trust companies and play its due role effectively. Therefore, it has become more and more important and urgent to study the risk-oriented internal audit, especially the risk-oriented internal audit model, and how to run the risk-oriented audit model through the whole process of internal audit. This is a question we need to explore. Based on the analysis of the present situation and causes of internal audit of trust companies, this paper discusses how to improve the internal audit of trust companies in China, and focuses on how to construct risk-oriented internal audit in trust companies. In order to provide some help for the successful implementation of the risk-oriented audit model in the field of internal audit of trust companies in China.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F832.39;F239.45

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