本文選題：YL家電公司 + 審計風險　； 參考：《河北工業(yè)大學》2006年碩士論文

【摘要】： 現(xiàn)代企業(yè)制度離不開內部審計。內部審計是審計監(jiān)督體系的重要組成部分,它是企業(yè)發(fā)展的自身需要,是檢查企業(yè)內部各項既定的政策、程序是否貫徹、建立的標準是否遵循、資源的利用是否合理有效,以及企業(yè)的目標是否達到的重要手段,更是公司治理有效性的基本保證。 復雜多變的經(jīng)營環(huán)境使現(xiàn)代企業(yè)面臨眾多不確定性,而這些不確定性也必然給內部審計帶來影響,從而加大審計風險。如何防范和化解內部審計風險,成為內部審計研究的現(xiàn)實課題。內部審計風險管理正是從影響審計效果的各種系統(tǒng)風險和非系統(tǒng)風險出發(fā),以全過程審計控制對象,將內部審計業(yè)務置于企業(yè)管理的框架中,對審計風險的成因、現(xiàn)象進行分析,并提出控制措施,以防范和降低審計風險,幫助企業(yè)實現(xiàn)全面有效管理。本文將從審計活動的決策風險,到內部控制設計是否健全、是否有效的經(jīng)營風險,再到關鍵控制點的執(zhí)行是否合規(guī)的作業(yè)層次風險,評價審計風險對審計效果和組織目標實現(xiàn)的影響程度,并提出有效的改進建議。 YL家電公司是一家上市不久的民營企業(yè),內部審計還很不完善,存在著許多問題。本文擬以YL家電公司為研究對象,圍繞降低企業(yè)內部審計風險這一主題,從審計風險的基本問題著手,運用審計和風險控制理論與方法,剖析審計風險形成的原因,并給出了有針對性的改進措施。其中特別針對YL家電目前階段審計方面存在的具體問題,分析可能發(fā)生的審計風險,使措施更具有可操作性和實戰(zhàn)性,希望能以此來提高和促進YL家電的內部審計水平,同時對同類企業(yè)產(chǎn)生借鑒意義。
[Abstract]:Modern enterprise system can not do without internal audit.Internal audit is an important part of the audit supervision system. It is the need of the development of the enterprise. It is to check whether the established policies, procedures, standards are followed, whether the utilization of resources is reasonable and effective, whether the internal audit is carried out, whether the established standards are followed, and whether the utilization of resources is reasonable and effective.As well as the enterprise's goal whether to achieve the important means, is the basic guarantee of the effectiveness of corporate governance.The complex and changeable operating environment makes modern enterprises face many uncertainties, and these uncertainties will inevitably affect the internal audit, thus increasing the audit risk.How to prevent and resolve the risk of internal audit has become a realistic subject in the research of internal audit.The internal audit risk management is based on all kinds of systematic and non-system risks that affect the audit effect, and puts the internal audit business in the framework of the enterprise management with the object of the whole process audit control, and analyzes the causes of the audit risk.In order to prevent and reduce the audit risk and help the enterprise to realize the overall effective management, this paper analyzes the phenomenon and puts forward the control measures.From the decision risk of audit activities to the operational risk of whether the internal control design is sound or not, whether the management risk is effective or not, and to the operational level risk of whether the implementation of the key control point is compliant or not,To evaluate the impact of audit risk on audit effectiveness and organizational goals, and put forward effective suggestions for improvement.YL Home Appliance Company is a newly listed private enterprise, the internal audit is not perfect, there are many problems.This paper takes YL Home Appliance Company as the research object, focusing on the theme of reducing the internal audit risk of enterprises, starting with the basic problems of audit risk, using the theory and method of audit and risk control, analyzing the causes of the formation of audit risk.The corresponding improvement measures are also given.In particular, aiming at the specific problems existing in the audit of YL household appliances at the present stage, this paper analyzes the audit risks that may occur in order to make the measures more operable and practical, hoping to improve and promote the level of internal audit of YL appliances.At the same time for similar enterprises to produce reference significance.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.45

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本文編號：1765738