基于风险视角的内部审计研究

发布时间：2019-06-20 03:38

【摘要】： 内部审计的产生缘于维护市场经济秩序的要求和企业健康、平稳发展的内在需要。作为企业内部的一种管理职能,内部审计是对各种控制的“再控制”,其根本目标是确保受托经济责任的全面有效履行。随着企业竞争的日益激烈和企业业务的日趋复杂化,内部审计越来越受到重视,发挥着日益重要的作用。同时,对内部审计期望的提高和企业经营环境的日渐复杂使得内部审计的责任和审计风险也随之加大。审计风险既是一个理论问题,也是一个实践问题。但由于内部审计业务对象和业务范围的内向性,无论是企业管理者还是审计人员的内部审计风险意识都相当淡薄。很多企业的管理层和内部审计人员都认为审计风险主要存在于社会审计当中,内部审计几乎不存在审计风险。其实内部审计作为企业的管理活动之一,受到内外部环境因素的影响,审计人员自身素质的局限性和审计过程中主观判断的应用,使得风险总是客观存在的。忽视内部审计风险,将不利于内部审计工作的发展和内部审计职业的繁荣。此外,客观环境的变化,使得在整个企业范围内识别和管理风险日显重要,建立、健全风险管理机制成为企业长足发展的需要。一个合理、健全的风险管理系统需要对影响企业目标实现的重大商业性、业务性、财务性等风险做出正确反应,而这依赖于对企业所面临风险的性质和程度的全面、综合的评价。企业内部审计的独特地位及专业优势,决定了其在企业的风险评估和控制方面可以发挥重要作用。所以,内部审计不应被排除在改善企业风险管理和内部控制的过程之外,风险导向内部审计应当成为现代企业完善风险管理、改进内部控制的重要监控手段。因此,在内部审计工作中树立风险意识,将社会审计中形成的先进理念和方法(尤其是风险观和风险导向审计)与内部审计实践相结合,将成为内部审计发展的一个重要方向。论文主要分为四个部分。绪论主要介绍了选题的研究目的与意义、相关问题的研究现状和本文的研究方法与思路。第二部分——内部审计及其特点则从审计风险的一般理论入手,阐述了审计风险的概念、特征及后果,指出对内部审计风险进行研究的必要性,并以此为基础,首先论述了内部审计风险的客观存在、含义、表现形态、产生原因和特点等,指出内部审计风险及其成因都是多元的。由于在由社会审计、政府审计和内部审计构成的整个审计理论体系中,内部审计的研究相对薄弱,结合实际案例的探讨更为鲜见,因此,在接下来的论述中,笔者结合从事内部审计实际工作的体会,具体从内外部环境、审计方法和审计主体方面分析了一个特大型的企业集团——ZH集团公司内部审计面临的风险,使理论与实际得以有机地结合。第三部分探讨风险观念在内部审计中的运用——风险导向内部审计。在这一部分中,风险的范围进一步拓展,笔者借鉴社会审计较为科学的风险导向审计理念,首先介绍了风险导向审计产生的必然性,接着结合内部审计的特点从企业整体风险的角度探讨内部审计在企业风险管理中作用的发挥,分别从理论基础、目标、对象、要求方面引入风险导向内部审计,指出了风险导向内部审计的具体程序,并对ZH集团公司运用风险导向内部审计提出了建议,指出实施风险导向内部审计有助于控制ZH集团公司的内部审计风险和实现内部审计功能的拓展。在该部分中,文章的创新点在于并未将风险导向内部审计简单地看作是社会审计中的风险导向理念在内部审计中的沿用,而是指出风险导向内部审计在目标和对象上有其自身的特点。在最后一部分,针对前述理论和实际案例中总结出的内部审计风险及其成因,从人员、审计方法和制度建设方面提出了相应的内部审计风险防范、控制措施。目前,我国的内部审计研究水平与国际相比尚存在差距,在内部审计领域探讨风险问题尚属少见。本文将对内部审计的研究立足于风险这个较为独特的视角,从理论和实践两方面系统地论述了内部审计风险的产生、表现和控制,将较零散的风险导向内部审计理论观点归纳为相对完善的理论结构,力求为内部审计进一步研究作出贡献。但由于内部审计数据资料收集较为困难,加之作者的学识有限,未能在文章中对内部审计风险采用定量分析。风险作为内部审计工作中不容忽视的一个重要因素,对审计对象的确定、审计主体的安排和审计方法、程序的选择都有很大影响。只有充分考虑风险因素,才能实现高效率的内部审计。与此同时,只有从企业整体风险管理系统的高度认识内部审计,充分发挥内部审计在企业风险管理中的作用,才能实现内部审计的增值目标,促进内部审计的长远发展。
[Abstract]:The internal audit is based on the requirement of maintaining the order of the market economy and the internal demand of the enterprise's healthy and stable development. As a kind of management function inside the enterprise, internal audit is the "recontrol" of various control, and its fundamental goal is to ensure the full and effective performance of the entrusted economic responsibility. With the increasingly fierce competition of the enterprises and the increasing complexity of the enterprise's business, the internal audit has become more and more important and plays an increasingly important role. At the same time, the improvement of the internal audit expectation and the complexity of the enterprise's operating environment make the responsibility of the internal audit and the audit risk. The audit risk is both a theoretical problem and a practical problem. However, due to the introversion of the internal audit business object and the business scope, the internal audit and consciousness of the enterprise manager or the auditor are very light. Many of the management and internal auditors of many enterprises believe that the audit risk exists mainly in the social audit, and there is little risk of audit in the internal audit. In fact, the internal audit, as one of the management activities of the enterprise, is affected by the internal and external environmental factors, the limitation of the quality of the audit personnel and the application of the subjective judgment in the audit process, so that the risk is always objective. Neglect of internal audit risk will not be conducive to the development of internal audit and the prosperity of internal audit. In addition, the change of the objective environment makes it important to identify and manage the risk day within the whole enterprise, and establish and sound the risk management mechanism as the need of the great development of the enterprise. A sound and sound risk management system needs to respond to the risks of major commercial, operational, financial and other risks that affect the enterprise's objectives, which is based on a comprehensive and comprehensive evaluation of the nature and extent of the risks to which the enterprise is exposed. The unique position and the professional advantage of the internal audit of the enterprise decide that it can play an important role in the risk assessment and control of the enterprise. Therefore, the internal audit should not be excluded from the process of improving the risk management and internal control of the enterprise, and the internal audit of the risk should be an important monitoring means to improve the risk management and improve the internal control of the modern enterprise. Therefore, in the internal audit, it is an important way to establish the consciousness of the internal audit and to combine the advanced ideas and methods (especially the risk view and the risk-oriented audit) formed in the social audit with the internal audit practice. The thesis is divided into four parts: The introduction mainly introduces the research purpose and significance of the topic, the research status of the related problems and the research methods in this paper. The second part _ internal audit and its characteristics, starting from the general theory of the audit risk, expounds the concept, characteristics and consequences of the audit risk, points out the necessity of the research on the internal audit risk, and based on this, it first discusses the objective existence of the internal audit risk. It is pointed out that the internal audit risk and the cause of the internal audit are all the same In the whole audit theory system, which is composed of social auditing, government audit and internal audit, the research of internal audit is relatively weak, and the discussion of the actual case is more fresh. Therefore, in the following discussion, the author combined with the actual work of internal audit The experience of the internal audit of a large enterprise group _ ZH group is analyzed from the internal and external environment, the audit method and the main body of the audit. The third part discusses the application of risk concept in internal audit _ risk-oriented In this part, the scope of risk is further expanded. In this part, the author introduces the scientific risk-oriented audit idea from the social audit, and first introduces the risk-oriented audit. This paper discusses the role of internal audit in the enterprise risk management from the perspective of the overall risk of the enterprise in combination with the characteristics of the internal audit, and introduces the risk-oriented internal audit from the theoretical basis, the object, the object and the requirements, and points out the internal audit of the risk-oriented internal audit. The paper puts forward some suggestions on the application of risk-oriented internal audit to ZH Group, and points out that the implementation of internal audit can help to control the internal audit risk and internal audit function of ZH Group. In this part, the innovation point of the article is that the risk-oriented internal audit is not simply viewed as the use of the risk-oriented concept in the internal audit, but it is pointed out that the risk-oriented internal audit has its own on the target and the object In the last part, the corresponding internal audit risk prevention and control are put forward from the aspects of personnel, audit method and system construction for the internal audit risks and their causes summarized in the above-mentioned theories and practical cases. At present, the level of internal audit research in China is still in the gap with the international level, and the internal audit field is discussed in this paper. In this paper, the research of internal audit is based on the unique perspective of risk, and the generation, performance and control of internal audit risk are systematically discussed from the aspects of theory and practice. The perfect theoretical structure is to make an internal audit. However, due to the difficulty in the collection of internal audit data and the limited knowledge of the author, the internal audit wind could not be carried out in the article The risk is the quantitative analysis. The risk is an important factor that can not be ignored in the internal audit, the determination of the audit object, the arrangement of the audit body and the audit method. The selection of the program has a great impact. Only the risk factors are fully considered A high-efficiency internal audit can be realized. At the same time, only the internal audit is realized from the height of the overall risk management system of the enterprise, and the role of the internal audit in the enterprise risk management can be fully utilized to realize the value-added target of the internal audit,
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

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