風(fēng)險導(dǎo)向?qū)徲嫾夹g(shù)中的風(fēng)險識別和風(fēng)險評估
發(fā)布時間：2018-05-04 07:14
本文選題：風(fēng)險導(dǎo)向?qū)徲?/strong> + 經(jīng)營風(fēng)險 ； 參考：《西南財經(jīng)大學(xué)》2006年碩士論文
【摘要】： 審計有效性的關(guān)鍵是運用先進的理念和模式識別出固有風(fēng)險,然后有的放矢地決定采用何種具體程序,從而才可能更好地把握控制風(fēng)險、檢查風(fēng)險以降低整體審計風(fēng)險�，F(xiàn)行的傳統(tǒng)審計方法更多地是按照程序把握檢查風(fēng)險,而對形成審計風(fēng)險的真正風(fēng)險源頭——固有風(fēng)險,即企業(yè)的經(jīng)營風(fēng)險,涉及甚少。而以風(fēng)險導(dǎo)向為基礎(chǔ)的審計理念和模式則有助于實現(xiàn)審計總體風(fēng)險的有效管理。因為審計的范疇已經(jīng)由過去被審計主體的合規(guī)性、運行有效性延伸到對被審計單位生存、發(fā)展所處的行業(yè)、產(chǎn)品、管理手段、管理效率、運行速度、激勵機制、企業(yè)家品行、戰(zhàn)略規(guī)劃、決策能力、對諸多預(yù)期的把控能力以及應(yīng)對宏觀面調(diào)整的能力等方面進行系統(tǒng)的關(guān)注。筆者寫作的主題-風(fēng)險導(dǎo)向?qū)徲嫾夹g(shù)中風(fēng)險識別和評估就是針對如何識別和評估經(jīng)營風(fēng)險即企業(yè)的固有風(fēng)險進行的。 文章的第二部分對企業(yè)風(fēng)險模型和風(fēng)險控制模型進行了介紹,為審計中的經(jīng)營風(fēng)險識別和評估提供了客體和分析研究的具體對象。 企業(yè)風(fēng)險模型(BRM)將風(fēng)險歸納為三個大類,73種常見風(fēng)險。包括了,環(huán)境風(fēng)險、流程實施風(fēng)險和決策所使用的信息風(fēng)險。 企業(yè)風(fēng)險控制是企業(yè)內(nèi)部控制的有機組成部分,企業(yè)為了達到其持續(xù)經(jīng)營目標-價值創(chuàng)造,構(gòu)建了大量的風(fēng)險控制的組織手段和具體措施。風(fēng)險控制分為三大類:監(jiān)督性控制、層面性控制和具體性控制。 文章的第三部分介紹經(jīng)營風(fēng)險的識別與評估,經(jīng)營風(fēng)險的識別與評估的要點主要有: 一:審計師開展的風(fēng)險識別與評估工作可適用于不同規(guī)模和復(fù)雜程度的企業(yè)組織,以獲取組織的風(fēng)險管理活動的要素或?qū)嵸|(zhì)。 二:經(jīng)營風(fēng)險的識別和評估過程中,注冊會計師的工作主要有: 1:審計觀測。在風(fēng)險管理審計過程中,列出客觀的觀測資料以作為對主要活動評估的基礎(chǔ)。 2:評估主要活動。企業(yè)進行主要活動表現(xiàn)如何?與其他主要評估中的主要活動相比表現(xiàn)如何?在有效至無效的區(qū)間內(nèi)進行評估。
[Abstract]:The key to the effectiveness of audit is to identify the inherent risks by using advanced concepts and patterns, and then decide what specific procedures are used, so as to better grasp the risk control and check the risk in order to reduce the overall audit risk. The current traditional audit method is more to check the risk in accordance with the procedure and to form a trial. The real risk source of the risk - the inherent risk, that is, the business risk of the enterprise, involves very little. And the audit concept and model based on the risk orientation will help to realize the effective management of the overall audit risk. The scope of the audit has been extended to the audited units from the compliance of the audited subjects in the past. Deposit, develop the industry, product, management means, management efficiency, speed of operation, incentive mechanism, entrepreneur conduct, strategic planning, decision-making ability, pay attention to many expected ability of controlling and coping with macro adjustment. It is based on how to identify and assess operational risks, namely, inherent risks of enterprises.
The second part of the article introduces the enterprise risk model and the risk control model, and provides the object and the specific object of the analysis and research for the identification and evaluation of the management risk in the audit.
The enterprise risk model (BRM) divides risk into three broad categories and 73 common risks, including environmental risks, process implementation risks and information risks used in decision-making.
Enterprise risk control is an organic part of enterprise internal control. In order to achieve its sustainable management goal value creation, enterprises have constructed a large number of organizational means and concrete measures for risk control. Risk control is divided into three categories: supervision control, level control and specific control.
The third part of the article introduces the identification and evaluation of business risks.
One: the auditor's risk identification and evaluation work can be applied to enterprise organizations of different sizes and complexity to obtain the elements or substance of the organization's risk management activities.
Two: in the process of identifying and evaluating operational risks, the work of CPA is as follows:
1: audit observation. In the process of risk management audit, objective observation data are listed as the basis for evaluation of major activities.
2: assessment of major activities. How is the performance of the main activities of the enterprise? How does it compare with the major activities in other major assessments? Evaluation within a valid to invalid interval.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4
【引證文獻】
相關(guān)會議論文 前1條
1 柳絮;;關(guān)于社會審計整體解決方案系統(tǒng)建設(shè)的探討[A];第九屆全國會計信息化年會論文集（下）[C];2010年
相關(guān)碩士學(xué)位論文 前1條
1 劉瀟;風(fēng)險導(dǎo)向?qū)徲嬒掠嬎銠C審計模塊的設(shè)計研究[D];廣東外語外貿(mào)大學(xué);2008年
，本文編號：1842091
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/1842091.html
最近更新
教材專著
