金川集團公司風險導向內部審計模式構建研究
發(fā)布時間：2019-01-16 09:00
【摘要】：1999年6月,國際注冊內部審計師協會(Institute of Internal Auditing, IIA)經長期調研,通過了基于風險導向的內部審計新定義和內部審計職業(yè)實務標準框架,這標志著國際內部審計進入新的發(fā)展時期---風險導向內部審計階段。風險導向內部審計更注重審計目標與企業(yè)目標的直接關聯,在發(fā)達國家不同行業(yè)的大型國際企業(yè)均得以廣泛開展,并有效促進了企業(yè)風險管理的改善和內部審計價值的提升。我國對風險導向內部審計的理論研究和實務應用尚處于起步階段,如何將泊來的風險導向審計理念本土化,服務于中國企業(yè),是中國內審界需要積極思考和研究的問題。 金川集團公司是大型的國有有色冶金、化工聯合企業(yè),也是全國內部審計先進單位。隨著跨國經營的實施,企業(yè)面臨的風險多樣化、復雜化,對內部審計提出了過程控制和有效監(jiān)督的要求。鑒于目前審計運行模式不能適應企業(yè)發(fā)展需要,引入風險導向內部審計的先進理念,強化集團抗風險能力,是內部審計面臨的挑戰(zhàn)也是發(fā)展的機遇。 本人從事內部審計工作多年,通過MBA的系統(tǒng)學習,更進一步理解了現代內部審計思想。在對金川集團審計需求進行調研,對現有內部審計模式客觀評價的基礎上,立足企業(yè)實際情況,以現代內部審計理論和風險管理理論為指導,對金川集團風險導向內部審計模式進行了設計,并對其運行實施和外圍保障措施進行了建議。本文的創(chuàng)新點在于：一是對風險導向內部審計在企業(yè)的運行分別從審計目標、審計作業(yè)、審計管理三方面進行全景式的構建,使這種模式的運行體系比較完整。二是將價值鏈理論融入風險導向內部審計的目標選擇和審計實施,拓展了現有的風險導向內部審計運行的視角。 金川集團公司風險導向內部審計模式,貼近金川集團運營實際,符合企業(yè)長遠發(fā)展目標,具有較強的實用性和可行性。其中以現場審計為主,非現場審計為輔的審計方式,已在金川集團進行了有益的嘗試,并取得了良好的效果。希望這種審計模式在提升金川集團內部審計工作價值的同時,也為國內其他企業(yè),尤其是大型國有企業(yè)的內部審計工作提供借鑒。
[Abstract]:In June 1999, the International Institute of Certified Internal auditors (Institute of Internal Auditing, IIA) adopted a new Risk-based definition of Internal Audit and a Framework of Standards for the Professional practice of Internal Audit after a long period of research. This indicates that international internal audit has entered a new development period-risk-oriented internal audit stage. Risk-oriented internal audit pays more attention to the direct relationship between audit objectives and enterprise objectives, which is widely carried out by large international enterprises in different industries in developed countries, and effectively promotes the improvement of enterprise risk management and the enhancement of internal audit value. The theoretical research and practical application of Risk-Oriented Internal Audit in China is still in its infancy. How to localize the concept of Risk-Oriented Audit to serve Chinese enterprises is a problem that needs to be actively considered and studied in China's internal audit circle. Jinchuan Group is a large state-owned non-ferrous metallurgy, chemical joint enterprise, is also the national advanced internal audit unit. With the implementation of transnational management, the risks faced by enterprises are diversified and complicated, which puts forward the requirements of process control and effective supervision for internal audit. In view of the fact that the current audit operation mode can not meet the needs of enterprise development, introducing the advanced idea of risk-based internal audit and strengthening the group's anti-risk ability are the challenges and opportunities for the development of internal audit. I have been engaged in internal audit for many years. Through the systematic study of MBA, I have further understood the modern internal audit thought. Based on the investigation of the audit demand of Jinchuan Group and the objective evaluation of the existing internal audit mode, based on the actual situation of the enterprise, it is guided by modern internal audit theory and risk management theory. This paper designs the risk-oriented internal audit model of Jinchuan Group, and makes suggestions on its implementation and peripheral safeguard measures. The innovation of this paper lies in: first, the operation of risk-based internal audit in the enterprise from audit objectives, audit operations, audit management three aspects of the panoramic construction, so that the operation system of this model is relatively complete. Secondly, the value chain theory is integrated into the target selection and audit implementation of risk-based internal audit, which expands the existing perspective of risk-based internal audit operation. The risk-oriented internal audit model of Jinchuan Group Company is close to the actual operation of Jinchuan Group, which is in line with the long-term development goal of the enterprise and has strong practicability and feasibility. Among them, the audit method, which is mainly based on on-site audit and supplemented by off-site audit, has made a beneficial attempt in Jinchuan Group, and has achieved good results. It is hoped that this kind of audit mode can not only enhance the value of internal audit work of Jinchuan Group, but also provide reference for other domestic enterprises, especially large state-owned enterprises.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.45
本文編號：2409672
[Abstract]:In June 1999, the International Institute of Certified Internal auditors (Institute of Internal Auditing, IIA) adopted a new Risk-based definition of Internal Audit and a Framework of Standards for the Professional practice of Internal Audit after a long period of research. This indicates that international internal audit has entered a new development period-risk-oriented internal audit stage. Risk-oriented internal audit pays more attention to the direct relationship between audit objectives and enterprise objectives, which is widely carried out by large international enterprises in different industries in developed countries, and effectively promotes the improvement of enterprise risk management and the enhancement of internal audit value. The theoretical research and practical application of Risk-Oriented Internal Audit in China is still in its infancy. How to localize the concept of Risk-Oriented Audit to serve Chinese enterprises is a problem that needs to be actively considered and studied in China's internal audit circle. Jinchuan Group is a large state-owned non-ferrous metallurgy, chemical joint enterprise, is also the national advanced internal audit unit. With the implementation of transnational management, the risks faced by enterprises are diversified and complicated, which puts forward the requirements of process control and effective supervision for internal audit. In view of the fact that the current audit operation mode can not meet the needs of enterprise development, introducing the advanced idea of risk-based internal audit and strengthening the group's anti-risk ability are the challenges and opportunities for the development of internal audit. I have been engaged in internal audit for many years. Through the systematic study of MBA, I have further understood the modern internal audit thought. Based on the investigation of the audit demand of Jinchuan Group and the objective evaluation of the existing internal audit mode, based on the actual situation of the enterprise, it is guided by modern internal audit theory and risk management theory. This paper designs the risk-oriented internal audit model of Jinchuan Group, and makes suggestions on its implementation and peripheral safeguard measures. The innovation of this paper lies in: first, the operation of risk-based internal audit in the enterprise from audit objectives, audit operations, audit management three aspects of the panoramic construction, so that the operation system of this model is relatively complete. Secondly, the value chain theory is integrated into the target selection and audit implementation of risk-based internal audit, which expands the existing perspective of risk-based internal audit operation. The risk-oriented internal audit model of Jinchuan Group Company is close to the actual operation of Jinchuan Group, which is in line with the long-term development goal of the enterprise and has strong practicability and feasibility. Among them, the audit method, which is mainly based on on-site audit and supplemented by off-site audit, has made a beneficial attempt in Jinchuan Group, and has achieved good results. It is hoped that this kind of audit mode can not only enhance the value of internal audit work of Jinchuan Group, but also provide reference for other domestic enterprises, especially large state-owned enterprises.
【學位授予單位】：蘭州大學
【學位級別】：碩士
【學位授予年份】：2011
【分類號】：F239.45
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