基于ERM的A公司内部审计质量提升研究
发布时间：2022-10-30 12:17
目前我国大约有9万多家房地产企业,直接提供了近300万的就业岗位,加上施工建设、销售中介服务和物业管理服务等上下游行业,如此规模庞大的房地产开发链条,对我国国民经济的发展有着重大的影响。所以,房地产企业能否保持稳健的发展,不仅会影响企业的发展,也会影响国家经济稳定发展和人民安居乐业。内部审计部门可以为企业识别重大风险、采取措施进行防范,以确保企业对风险的全面管理。本文以A公司为研究对象,基于内部审计质量提升,以企业风险管理框架（ERM）为指导,借鉴风险管理、内部审计的相关理论的基础上,利用案例分析法,研究如何在房地产企业的审计实务中运用风险导向审计,提升内部审计质量。研究结果表明,发现A公司审计部存在以下因素导致项目审计质量偏低:未采取风险评估,无法全面衡量公司风险管理现状;审计人员专业结构无法满足业务迅速发展的需要;缺乏全面的审计质量控制机制;未采用先进的信息化审计手段,导致审计效率较低;审计人员不重视沟通,导致被审计单位配合度偏低。基于上述研究结果,本论文提出了以COSO于2017年发布的ERM（企业风险管理框架）为指导主导,构建审计质量提升模型,提出相关的政策建议:开展全面风险评...
【文章页数】：78 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
ChapterⅠ Introduction
1.1 Research Background and Significance
1.1.1 Research Background
1.1.2 Research Purposes
1.1.3 Research Significance
1.2 Research Methods and Routes
1.2.1 Research Methods
1.2.2 Research Routes
ChapterⅡ Relevant Theories
2.1 Internal Audit
2.1.1 Basic Concepts of Internal Audit
2.1.2 Performance of Internal Audit Quality
2.1.3 Factors Influencing Internal Audit Quality
2.2 Framework of ERM
2.2.1 Definition of Risk Management
2.2.2 Content of ERM
2.2.3 Significance of ERM
2.2.4 Relationship between ERM and Internal Audit
2.3 Summary
ChapterⅢ Case Description:Current Status of Company A’s Internal Audit
3.1 Basic Information of Company A
3.1.1 Overview of Company A
3.1.2 Organizational Structure
3.1.3 Business Characteristics
3.1.4 Main Risks Faced by Company A
3.2 Current Status of Company A’s Audit
3.2.1 Basic Information of Audit Department
3.2.2 Personnel Composition of Audit Department
3.2.3 Workflow of Audit
3.3 Problems in Audit
3.3.1 Declining Audit Performance
3.3.2 Audit Findings are not Acknowledged
3.3.3 Challenges of the Risk Management in the New Era
ChapterⅣ Analysis and Classification of Declining Audit Quality of Company A
4.1 Factors Affecting the Decline in Audit Quality
4.1.1 Failure of Control of Basic Audit Factors
4.1.2 Failure of Control of Audit Workflow
4.2 Attribution of Factors Affecting Audit Quality
4.3 Judgment on the Importance of Influencing Factors
ChapterⅤ Countermeasures for Improvement of Audit Quality
5.1 Audit Quality Improvement Model
5.1.1 With the Concept of Value-Added Services
5.1.2 With the Guidance of Risk Management
5.2 Specific Countermeasures for Improvement of Audit Quality
5.2.1 Using Risk Assessment to Identify Audit Priorities
5.2.2 Establishing Audit Standardization to Strengthen Guidance
5.2.3 Establishing Quality Monitoring to Prevent Audit Accidents
5.2.4 Using Information Technology to Improve Audit Efficiency
5.2.5 Cultivating Talents and Expanding Consulting Channels
5.2.6 Developing Communication Channels with Auditees
ChapterⅥ Research Conclusions and Policy Recommendations
6.1 Research Conclusions
6.2 Policy Recommendations
6.3 Limitations and Shortcomings
6.4 Further Research
REFERENCE
【参考文献】：
期刊论文
[1]基于《企业风险管理——与战略和绩效的整合》（ERM 2017）的风险管理持续审计评价模型[J]. 张晓东,邬奕强. 中国管理信息化. 2019(17)
[2]现代企业内部审计风险客观原因与应对措施研究[J]. 程勇. 现代商业. 2019(15)
[3]风险管理视角下内部审计的实现路径分析[J]. 齐娥. 中小企业管理与科技(上旬刊). 2019(04)
[4]内部审计在企业风险管理中的作用机制[J]. 颜家英. 合作经济与科技. 2018(22)
[5]M公司内部审计改进研究[J]. 朱红威. 国际商务财会. 2018(09)
[6]战略导向视角下的内部审计体系构建分析[J]. 徐洪波,仲怀公. 财会通讯. 2018(22)
[7]论管理控制理论与实践中的八大关系[J]. 张先治. 财会月刊. 2018(15)
[8]内部审计对于企业经济活动防火墙作用的靶向性分析[J]. 周丽. 国际商务财会. 2018(02)
[9]房地产企业内部审计中存在的问题及对策研究[J]. 杨鑫燕. 财经界(学术版). 2017(23)
[10]关于企业内部审计质量的影响因素分析[J]. 周晓丹. 中国商论. 2017(34)
硕士论文
[1]DT集团内部审计质量控制研究[D]. 任璐.北京化工大学 2018
[2]基于新COSO框架的企业风险导向审计模式优化与应用研究[D]. 邓楚蓉.南京审计大学 2018
[3]BGY公司内部审计风险与控制研究[D]. 宫莹莹.辽宁大学 2018
本文编号：3698873
【文章页数】：78 页
【学位级别】：硕士
【文章目录】：
ACKNOWLEDGEMENTS
ABSTRACT
摘要
LIST OF ABBREVIATIONS
ChapterⅠ Introduction
1.1 Research Background and Significance
1.1.1 Research Background
1.1.2 Research Purposes
1.1.3 Research Significance
1.2 Research Methods and Routes
1.2.1 Research Methods
1.2.2 Research Routes
ChapterⅡ Relevant Theories
2.1 Internal Audit
2.1.1 Basic Concepts of Internal Audit
2.1.2 Performance of Internal Audit Quality
2.1.3 Factors Influencing Internal Audit Quality
2.2 Framework of ERM
2.2.1 Definition of Risk Management
2.2.2 Content of ERM
2.2.3 Significance of ERM
2.2.4 Relationship between ERM and Internal Audit
2.3 Summary
ChapterⅢ Case Description:Current Status of Company A’s Internal Audit
3.1 Basic Information of Company A
3.1.1 Overview of Company A
3.1.2 Organizational Structure
3.1.3 Business Characteristics
3.1.4 Main Risks Faced by Company A
3.2 Current Status of Company A’s Audit
3.2.1 Basic Information of Audit Department
3.2.2 Personnel Composition of Audit Department
3.2.3 Workflow of Audit
3.3 Problems in Audit
3.3.1 Declining Audit Performance
3.3.2 Audit Findings are not Acknowledged
3.3.3 Challenges of the Risk Management in the New Era
ChapterⅣ Analysis and Classification of Declining Audit Quality of Company A
4.1 Factors Affecting the Decline in Audit Quality
4.1.1 Failure of Control of Basic Audit Factors
4.1.2 Failure of Control of Audit Workflow
4.2 Attribution of Factors Affecting Audit Quality
4.3 Judgment on the Importance of Influencing Factors
ChapterⅤ Countermeasures for Improvement of Audit Quality
5.1 Audit Quality Improvement Model
5.1.1 With the Concept of Value-Added Services
5.1.2 With the Guidance of Risk Management
5.2 Specific Countermeasures for Improvement of Audit Quality
5.2.1 Using Risk Assessment to Identify Audit Priorities
5.2.2 Establishing Audit Standardization to Strengthen Guidance
5.2.3 Establishing Quality Monitoring to Prevent Audit Accidents
5.2.4 Using Information Technology to Improve Audit Efficiency
5.2.5 Cultivating Talents and Expanding Consulting Channels
5.2.6 Developing Communication Channels with Auditees
ChapterⅥ Research Conclusions and Policy Recommendations
6.1 Research Conclusions
6.2 Policy Recommendations
6.3 Limitations and Shortcomings
6.4 Further Research
REFERENCE
【参考文献】：
期刊论文
[1]基于《企业风险管理——与战略和绩效的整合》（ERM 2017）的风险管理持续审计评价模型[J]. 张晓东,邬奕强. 中国管理信息化. 2019(17)
[2]现代企业内部审计风险客观原因与应对措施研究[J]. 程勇. 现代商业. 2019(15)
[3]风险管理视角下内部审计的实现路径分析[J]. 齐娥. 中小企业管理与科技(上旬刊). 2019(04)
[4]内部审计在企业风险管理中的作用机制[J]. 颜家英. 合作经济与科技. 2018(22)
[5]M公司内部审计改进研究[J]. 朱红威. 国际商务财会. 2018(09)
[6]战略导向视角下的内部审计体系构建分析[J]. 徐洪波,仲怀公. 财会通讯. 2018(22)
[7]论管理控制理论与实践中的八大关系[J]. 张先治. 财会月刊. 2018(15)
[8]内部审计对于企业经济活动防火墙作用的靶向性分析[J]. 周丽. 国际商务财会. 2018(02)
[9]房地产企业内部审计中存在的问题及对策研究[J]. 杨鑫燕. 财经界(学术版). 2017(23)
[10]关于企业内部审计质量的影响因素分析[J]. 周晓丹. 中国商论. 2017(34)
硕士论文
[1]DT集团内部审计质量控制研究[D]. 任璐.北京化工大学 2018
[2]基于新COSO框架的企业风险导向审计模式优化与应用研究[D]. 邓楚蓉.南京审计大学 2018
[3]BGY公司内部审计风险与控制研究[D]. 宫莹莹.辽宁大学 2018
本文编号：3698873
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