風(fēng)險導(dǎo)向內(nèi)部審計基本問題研究
發(fā)布時間：2018-09-13 08:02
【摘要】： 歷經(jīng)了美國內(nèi)戰(zhàn)、兩次世界大戰(zhàn)、經(jīng)濟大蕭條、“9·11”襲擊和一次收購,一直屹立不倒,被紐約大學(xué)金融教授羅伊·史密斯形容為“有19條命的貓”,有著158年歷史的美國頂級投行—雷曼兄弟終于在此次席卷全球的次貸危機中轟然倒塌。作為2006年次貸證券產(chǎn)品的最大認(rèn)購方(占有11%的市場份額)的雷曼兄弟在2008年2月到8月間,損失接近70億美元;在截至8月31日之前的3個月里,又損失39億美元,雷曼兄弟股價一路暴跌。而在韓國開發(fā)銀行終止收購雷曼兄弟60億美元股票資產(chǎn)的當(dāng)天,雷曼兄弟股價再次直線下挫43%,資產(chǎn)縮至29億美元,身價甚至不及美國幾家規(guī)模較小的地區(qū)性銀行。在美國財長保爾森宣布政府不救助雷曼兄弟之后,失去一切救助力量的雷曼兄弟只能走上破產(chǎn)的不歸路。 雷曼兄弟一直以其完善的風(fēng)險管理體系為傲,可依然逃避不了破產(chǎn)的命運,人們不禁要問:它的風(fēng)險管理到底在企業(yè)高風(fēng)險的業(yè)務(wù)中起到了什么作用,誰來監(jiān)督和評價企業(yè)的風(fēng)險管理活動?無獨有偶,幾乎在雷曼兄弟宣布破產(chǎn)的同時,中國爆發(fā)了震驚全國的三鹿奶粉事件,這次事件使中國的乳業(yè)遭到了嚴(yán)重的打擊。中國奶業(yè)的龍頭企業(yè),奶粉銷量連續(xù)11年位居全國第一,液態(tài)奶產(chǎn)量國內(nèi)排名第四,經(jīng)營了52年的三鹿集團瀕臨倒閉。人們除了譴責(zé)企業(yè)的不道德和其經(jīng)營者的違法行為之外,也對企業(yè)的戰(zhàn)略風(fēng)險、價值觀風(fēng)險、質(zhì)量風(fēng)險和法律風(fēng)險等的風(fēng)險管理進行了廣泛的討論和研究。 風(fēng)險管理不僅僅是對高風(fēng)險的金融行業(yè)企業(yè),對傳統(tǒng)的行業(yè)企業(yè)同樣至關(guān)重要。在市場化、國際化的進程中,我國的企業(yè)在日趨激勵的市場競爭中,在風(fēng)險越來越復(fù)雜的經(jīng)營環(huán)境中,在普遍尚未建立完善的風(fēng)險管理體系的情況下,如何建立健全企業(yè)的風(fēng)險管理體系,如何有效的管理風(fēng)險,確保風(fēng)險在可接受的水平之內(nèi),是企業(yè)管理人員必須要面對并解決的問題。 本文的研究正是基于當(dāng)前社會對企業(yè)風(fēng)險管理的要求,著眼于如何充分發(fā)揮價值增值審計的功能,確保全面有效的實現(xiàn)風(fēng)險管理目標(biāo),解脫受托管理者的風(fēng)險管理責(zé)任。在總結(jié)國內(nèi)外研究成果的基礎(chǔ)上,本文研究了審計模式的發(fā)展演變以及風(fēng)險導(dǎo)向內(nèi)部審計產(chǎn)生的根源,提出風(fēng)險導(dǎo)向內(nèi)部審計的理論基礎(chǔ),并構(gòu)建了風(fēng)險導(dǎo)向內(nèi)部審計的理論框架。將審計嵌入企業(yè)風(fēng)險管理過程之中,通過企業(yè)戰(zhàn)略評估及經(jīng)營風(fēng)險分析,確定審計資源的合理配置,提高審計的效率和效果。同時,為了加強對實務(wù)工作的指導(dǎo),本文對風(fēng)險導(dǎo)向內(nèi)部審計技術(shù)和基本流程進行了探討。 本文共分六章。 第一章,導(dǎo)論。對本文的參考文獻進行了綜述,介紹了本文的研究背景、研究問題和研究方法。 第二章,風(fēng)險導(dǎo)向內(nèi)部審計理論分析。本章闡述受托經(jīng)濟責(zé)任理論,分析了審計目標(biāo)從傳統(tǒng)受托經(jīng)濟責(zé)任拓展成現(xiàn)代受托經(jīng)濟責(zé)任的演變。接著通過回顧審計方法理論,說明了風(fēng)險導(dǎo)向?qū)徲嬍菍徲嫲l(fā)展的必然趨勢,然后論述了風(fēng)險導(dǎo)向?qū)徲嫷钠渌碚摶A(chǔ):風(fēng)險管理理論、戰(zhàn)略管理理論、系統(tǒng)理論。本章的研究為下一章研究構(gòu)建風(fēng)險導(dǎo)向?qū)徲嬂碚摽蚣艿於死碚撘罁?jù)。 第三章,風(fēng)險導(dǎo)向內(nèi)部審計理論框架的構(gòu)建。本章從風(fēng)險導(dǎo)向內(nèi)部審計的本質(zhì)和特征出發(fā)研究風(fēng)險導(dǎo)向內(nèi)部審計理論框架。以受托經(jīng)濟責(zé)任的發(fā)展為基礎(chǔ),筆者認(rèn)為,風(fēng)險導(dǎo)向內(nèi)部審計的理論框架應(yīng)包括以下主要內(nèi)容:本質(zhì)、假設(shè)、目標(biāo)、功能、對象、約束條件以及基本方法。風(fēng)險導(dǎo)向內(nèi)部審計理論框架以本質(zhì)為邏輯起點,決定了審計目標(biāo)以及審計功能的拓展,進而決定了風(fēng)險導(dǎo)向內(nèi)部審計的對象,對應(yīng)特定審計對象的審計目標(biāo)及審計功能的實現(xiàn),必須滿足審計約束條件的要求,最后,本章研究了實施風(fēng)險導(dǎo)向內(nèi)部審計的基本方法。 第四章,企業(yè)戰(zhàn)略評估和風(fēng)險分析研究。風(fēng)險導(dǎo)向內(nèi)部審計以企業(yè)戰(zhàn)略評估和風(fēng)險分析為起點,確定基于戰(zhàn)略的審計重點及審計周期,進而編制審計規(guī)劃。本章主要研究戰(zhàn)略在企業(yè)風(fēng)險管理中的重要地位及戰(zhàn)略風(fēng)險分析,并以XXX公司為例研究戰(zhàn)略目標(biāo)階段分解及總體風(fēng)險架構(gòu),探討風(fēng)險分析的基本技巧,研究風(fēng)險導(dǎo)向內(nèi)部審計規(guī)劃的編制。 第五章,企業(yè)全面經(jīng)營風(fēng)險識別及評估研究。從本章開始研究風(fēng)險導(dǎo)向內(nèi)部審計的具體實施流程和方法。本章分析了經(jīng)營風(fēng)險的層次和種類,研究經(jīng)營風(fēng)險評估的基本流程,構(gòu)建風(fēng)險模型,確認(rèn)風(fēng)險特性、動因及相互關(guān)系,最后確定具體審計項目。 第六章,風(fēng)險導(dǎo)向內(nèi)部審計流程研究。風(fēng)險導(dǎo)向內(nèi)部審計包括審前工作、具體實施以及后續(xù)審計三個階段。從審前準(zhǔn)備、制定審計方案、實施審計測試、編制審計報告到實施后續(xù)審計,將風(fēng)險評估貫徹始終。 本文的主要創(chuàng)新點在于: 1.論文選題切合當(dāng)前需要,具有現(xiàn)實意義。現(xiàn)代公司治理的核心在于科學(xué)的決策,目標(biāo)是實現(xiàn)企業(yè)價值的最大化。有效的企業(yè)風(fēng)險管理是科學(xué)決策的關(guān)鍵,也是企業(yè)實現(xiàn)戰(zhàn)略目標(biāo)的重要保證。企業(yè)經(jīng)營失敗的原因可能并不在于企業(yè)沒有完善的風(fēng)險管理體系,而在于企業(yè)的風(fēng)險管理活動沒有有效的運作,實現(xiàn)風(fēng)險管理的目標(biāo)。風(fēng)險導(dǎo)向內(nèi)部審計的目標(biāo)就在于評價企業(yè)風(fēng)險管理的有效性,為實現(xiàn)企業(yè)風(fēng)險管理的目標(biāo)提供合理的保證。本文的研究正好切合當(dāng)前企業(yè)經(jīng)營管理的迫切需要,有助于解決實際問題。 2.本文構(gòu)建了風(fēng)險導(dǎo)向內(nèi)部審計理論框架,彌補了該領(lǐng)域理論研究的不足。風(fēng)險導(dǎo)向內(nèi)部審計理論研究還處于起步階段,當(dāng)前的研究缺乏系統(tǒng)性、完整性,尚沒有建立合理的風(fēng)險導(dǎo)向內(nèi)部審計理論框架。筆者通過研究,嘗試構(gòu)建了風(fēng)險導(dǎo)向內(nèi)部審計理論框架,為風(fēng)險導(dǎo)向內(nèi)部審計的開展提供了理論基礎(chǔ)。 3.本文對風(fēng)險導(dǎo)向內(nèi)部審計的實務(wù)操作和具體方法進行了詳細(xì)的研究。將風(fēng)險管理的基本技術(shù)和方法與現(xiàn)代審計技術(shù)與方法相結(jié)合,以戰(zhàn)略評估和風(fēng)險分析為基礎(chǔ),研究審計重點,合理分配審計資源,探索了一種新的審計模式。
[Abstract]:After the American Civil War, two world wars, the Great Depression, the Sept. 11 attacks and a takeover, it stood still and was described by Roy Smith, a finance professor at New York University as a "cat of 19 lives." Lehman Brothers, the top investment bank in the United States with 158 years of history, finally collapsed in the global subprime mortgage crisis. Lehman Brothers, the biggest subscriber to subprime securities products in 2006 (with 11% of the market share), lost nearly $7 billion between February and August 2008, lost another $3.9 billion in the three months to August 31, and its shares plummeted. On the same day, Lehman Brothers plunged 43 percent again, its assets shrank to $2.9 billion, less valuable than several smaller regional banks in the United States.
Lehman Brothers has always been proud of its sound risk management system, but still can not escape the fate of bankruptcy, people can not help but ask: its risk management in the high-risk business in the end what role, who will supervise and evaluate the risk management activities of enterprises? China's dairy industry has been hit hard by the outbreak of the Sanlu milk powder scandal, which shocked the country. China's leading dairy producers, with milk powder sales ranking first in the country for 11 consecutive years, liquid milk production ranking fourth in China, and Sanlu Group, which has been operating for 52 years, is on the verge of bankruptcy. In addition to the illegal acts, the risk management of strategic risk, value risk, quality risk and legal risk has been discussed and studied extensively.
Risk management is not only important for high-risk financial enterprises, but also for traditional enterprises. In the process of marketization and internationalization, Chinese enterprises are facing more and more incentive market competition, in the increasingly complex business environment of risk, and in the situation that the perfect risk management system has not been established generally, how to build it Establishing a sound enterprise risk management system, how to effectively manage the risk, to ensure that the risk is within the acceptable level, is the enterprise managers must face and solve the problem.
This paper is based on the current social requirements for enterprise risk management, focusing on how to give full play to the value-added audit function, to ensure the full and effective realization of risk management objectives, to release the trustee's risk management responsibility. This paper puts forward the theoretical basis of risk-oriented internal auditing and constructs the theoretical framework of risk-oriented internal auditing, embeds auditing in the process of enterprise risk management, determines the rational allocation of auditing resources and improves the efficiency and effectiveness of auditing by means of enterprise strategic evaluation and operational risk analysis. At the same time, in order to strengthen the guidance of practical work, this paper discusses the risk-oriented internal audit technology and basic process.
This article is divided into six chapters.
The first chapter is the introduction, which summarizes the references, introduces the research background, research problems and research methods.
Chapter 2, Risk-Oriented Internal Audit Theory Analysis. This chapter elaborates on the theory of fiduciary economic responsibility, and analyzes the evolution of audit objectives from traditional fiduciary economic responsibility to modern fiduciary economic responsibility. Other theoretical basis of audit: risk management theory, strategic management theory, system theory. The study of this chapter lays a theoretical foundation for the next chapter to study the construction of the theoretical framework of risk-oriented audit.
The third chapter is the construction of the theoretical framework of risk-oriented internal auditing.This chapter studies the theoretical framework of Risk-oriented Internal Auditing from the nature and characteristics of risk-oriented internal auditing. Functions, objects, constraints and basic methods. The theoretical framework of risk-oriented internal audit takes essence as the logical starting point, decides the audit objectives and the expansion of audit functions, and then decides the objects of risk-oriented internal audit. The realization of audit objectives and functions of specific auditing objects must satisfy audit constraints. Finally, this chapter studies the basic methods of implementing risk oriented internal audit.
Chapter Four, Enterprise Strategic Assessment and Risk Analysis. Risk-oriented Internal Audit takes enterprise strategic assessment and risk analysis as the starting point, determines the audit focus and audit cycle based on strategy, and then compiles audit plan. This chapter mainly studies the important position of strategy in enterprise risk management and strategic risk analysis, and takes XXX Company as the example. This paper studies the stage decomposition of strategic objectives and the overall risk framework, discusses the basic skills of risk analysis, and studies the formulation of risk-oriented internal audit planning.
The fifth chapter is the research on the identification and evaluation of enterprise's overall operational risk.The specific implementation process and methods of risk-oriented internal audit are studied from the beginning of this chapter.This chapter analyzes the levels and types of operational risk,studies the basic process of operational risk assessment,establishes risk model,confirms the risk characteristics,motivation and interrelationship,and finally determines the specific audit. Project.
Chapter 6, Risk-Oriented Internal Audit Process Research. Risk-Oriented Internal Audit includes three stages: pre-trial work, specific implementation and follow-up audit.
The main innovations of this paper are:
The core of modern corporate governance lies in scientific decision-making, the goal is to maximize the value of the enterprise. Effective enterprise risk management is the key to scientific decision-making, but also an important guarantee for enterprises to achieve strategic objectives. The goal of risk-oriented internal audit is to evaluate the effectiveness of enterprise risk management and provide a reasonable guarantee for the realization of enterprise risk management objectives. The urgent need to help solve practical problems.
2. This paper constructs the theoretical framework of risk-oriented internal audit, which makes up for the shortcomings of the theoretical research in this field. The theoretical research of risk-oriented internal audit is still in its infancy, and the current research is lack of systematicness and integrity. There is no reasonable theoretical framework of risk-oriented internal audit. Through the study, the author tries to construct a risk-oriented internal audit framework. The theoretical framework of internal audit provides a theoretical basis for the development of risk oriented internal audit.
3. This paper makes a detailed study on the practical operation and specific methods of risk-oriented internal audit, combines the basic techniques and methods of risk management with modern audit techniques and methods, studies the key points of audit, reasonably allocates audit resources and explores a new audit model based on strategic evaluation and risk analysis.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2009
【分類號】：F239.45
本文編號：2240550
[Abstract]:After the American Civil War, two world wars, the Great Depression, the Sept. 11 attacks and a takeover, it stood still and was described by Roy Smith, a finance professor at New York University as a "cat of 19 lives." Lehman Brothers, the top investment bank in the United States with 158 years of history, finally collapsed in the global subprime mortgage crisis. Lehman Brothers, the biggest subscriber to subprime securities products in 2006 (with 11% of the market share), lost nearly $7 billion between February and August 2008, lost another $3.9 billion in the three months to August 31, and its shares plummeted. On the same day, Lehman Brothers plunged 43 percent again, its assets shrank to $2.9 billion, less valuable than several smaller regional banks in the United States.
Lehman Brothers has always been proud of its sound risk management system, but still can not escape the fate of bankruptcy, people can not help but ask: its risk management in the high-risk business in the end what role, who will supervise and evaluate the risk management activities of enterprises? China's dairy industry has been hit hard by the outbreak of the Sanlu milk powder scandal, which shocked the country. China's leading dairy producers, with milk powder sales ranking first in the country for 11 consecutive years, liquid milk production ranking fourth in China, and Sanlu Group, which has been operating for 52 years, is on the verge of bankruptcy. In addition to the illegal acts, the risk management of strategic risk, value risk, quality risk and legal risk has been discussed and studied extensively.
Risk management is not only important for high-risk financial enterprises, but also for traditional enterprises. In the process of marketization and internationalization, Chinese enterprises are facing more and more incentive market competition, in the increasingly complex business environment of risk, and in the situation that the perfect risk management system has not been established generally, how to build it Establishing a sound enterprise risk management system, how to effectively manage the risk, to ensure that the risk is within the acceptable level, is the enterprise managers must face and solve the problem.
This paper is based on the current social requirements for enterprise risk management, focusing on how to give full play to the value-added audit function, to ensure the full and effective realization of risk management objectives, to release the trustee's risk management responsibility. This paper puts forward the theoretical basis of risk-oriented internal auditing and constructs the theoretical framework of risk-oriented internal auditing, embeds auditing in the process of enterprise risk management, determines the rational allocation of auditing resources and improves the efficiency and effectiveness of auditing by means of enterprise strategic evaluation and operational risk analysis. At the same time, in order to strengthen the guidance of practical work, this paper discusses the risk-oriented internal audit technology and basic process.
This article is divided into six chapters.
The first chapter is the introduction, which summarizes the references, introduces the research background, research problems and research methods.
Chapter 2, Risk-Oriented Internal Audit Theory Analysis. This chapter elaborates on the theory of fiduciary economic responsibility, and analyzes the evolution of audit objectives from traditional fiduciary economic responsibility to modern fiduciary economic responsibility. Other theoretical basis of audit: risk management theory, strategic management theory, system theory. The study of this chapter lays a theoretical foundation for the next chapter to study the construction of the theoretical framework of risk-oriented audit.
The third chapter is the construction of the theoretical framework of risk-oriented internal auditing.This chapter studies the theoretical framework of Risk-oriented Internal Auditing from the nature and characteristics of risk-oriented internal auditing. Functions, objects, constraints and basic methods. The theoretical framework of risk-oriented internal audit takes essence as the logical starting point, decides the audit objectives and the expansion of audit functions, and then decides the objects of risk-oriented internal audit. The realization of audit objectives and functions of specific auditing objects must satisfy audit constraints. Finally, this chapter studies the basic methods of implementing risk oriented internal audit.
Chapter Four, Enterprise Strategic Assessment and Risk Analysis. Risk-oriented Internal Audit takes enterprise strategic assessment and risk analysis as the starting point, determines the audit focus and audit cycle based on strategy, and then compiles audit plan. This chapter mainly studies the important position of strategy in enterprise risk management and strategic risk analysis, and takes XXX Company as the example. This paper studies the stage decomposition of strategic objectives and the overall risk framework, discusses the basic skills of risk analysis, and studies the formulation of risk-oriented internal audit planning.
The fifth chapter is the research on the identification and evaluation of enterprise's overall operational risk.The specific implementation process and methods of risk-oriented internal audit are studied from the beginning of this chapter.This chapter analyzes the levels and types of operational risk,studies the basic process of operational risk assessment,establishes risk model,confirms the risk characteristics,motivation and interrelationship,and finally determines the specific audit. Project.
Chapter 6, Risk-Oriented Internal Audit Process Research. Risk-Oriented Internal Audit includes three stages: pre-trial work, specific implementation and follow-up audit.
The main innovations of this paper are:
The core of modern corporate governance lies in scientific decision-making, the goal is to maximize the value of the enterprise. Effective enterprise risk management is the key to scientific decision-making, but also an important guarantee for enterprises to achieve strategic objectives. The goal of risk-oriented internal audit is to evaluate the effectiveness of enterprise risk management and provide a reasonable guarantee for the realization of enterprise risk management objectives. The urgent need to help solve practical problems.
2. This paper constructs the theoretical framework of risk-oriented internal audit, which makes up for the shortcomings of the theoretical research in this field. The theoretical research of risk-oriented internal audit is still in its infancy, and the current research is lack of systematicness and integrity. There is no reasonable theoretical framework of risk-oriented internal audit. Through the study, the author tries to construct a risk-oriented internal audit framework. The theoretical framework of internal audit provides a theoretical basis for the development of risk oriented internal audit.
3. This paper makes a detailed study on the practical operation and specific methods of risk-oriented internal audit, combines the basic techniques and methods of risk management with modern audit techniques and methods, studies the key points of audit, reasonably allocates audit resources and explores a new audit model based on strategic evaluation and risk analysis.
【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：博士
【學(xué)位授予年份】：2009
【分類號】：F239.45
【引證文獻】
相關(guān)期刊論文 前2條
1 張曉琴;;風(fēng)險導(dǎo)向內(nèi)部審計框架構(gòu)建及實施研究[J];財會通訊;2013年28期
2 彭偉;;風(fēng)險評估與組織內(nèi)部審計:模型架構(gòu)及原理分析[J];財務(wù)與金融;2012年06期
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