【摘要】：1999年6月,國際注冊內(nèi)部審計(jì)師協(xié)會(huì)(Institute of Internal Auditing, IIA)經(jīng)長期調(diào)研,通過了基于風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部審計(jì)新定義和內(nèi)部審計(jì)職業(yè)實(shí)務(wù)標(biāo)準(zhǔn)框架,這標(biāo)志著國際內(nèi)部審計(jì)進(jìn)入新的發(fā)展時(shí)期---風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)階段。風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)更注重審計(jì)目標(biāo)與企業(yè)目標(biāo)的直接關(guān)聯(lián),在發(fā)達(dá)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(jìn)了企業(yè)風(fēng)險(xiǎn)管理的改善和內(nèi)部審計(jì)價(jià)值的提升。我國對風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的理論研究和實(shí)務(wù)應(yīng)用尚處于起步階段,如何將泊來的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念本土化,服務(wù)于中國企業(yè),是中國內(nèi)審界需要積極思考和研究的問題。 金川集團(tuán)公司是大型的國有有色冶金、化工聯(lián)合企業(yè),也是全國內(nèi)部審計(jì)先進(jìn)單位。隨著跨國經(jīng)營的實(shí)施,企業(yè)面臨的風(fēng)險(xiǎn)多樣化、復(fù)雜化,對內(nèi)部審計(jì)提出了過程控制和有效監(jiān)督的要求。鑒于目前審計(jì)運(yùn)行模式不能適應(yīng)企業(yè)發(fā)展需要,引入風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的先進(jìn)理念,強(qiáng)化集團(tuán)抗風(fēng)險(xiǎn)能力,是內(nèi)部審計(jì)面臨的挑戰(zhàn)也是發(fā)展的機(jī)遇。 本人從事內(nèi)部審計(jì)工作多年,通過MBA的系統(tǒng)學(xué)習(xí),更進(jìn)一步理解了現(xiàn)代內(nèi)部審計(jì)思想。在對金川集團(tuán)審計(jì)需求進(jìn)行調(diào)研,對現(xiàn)有內(nèi)部審計(jì)模式客觀評價(jià)的基礎(chǔ)上,立足企業(yè)實(shí)際情況,以現(xiàn)代內(nèi)部審計(jì)理論和風(fēng)險(xiǎn)管理理論為指導(dǎo),對金川集團(tuán)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式進(jìn)行了設(shè)計(jì),并對其運(yùn)行實(shí)施和外圍保障措施進(jìn)行了建議。本文的創(chuàng)新點(diǎn)在于：一是對風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在企業(yè)的運(yùn)行分別從審計(jì)目標(biāo)、審計(jì)作業(yè)、審計(jì)管理三方面進(jìn)行全景式的構(gòu)建,使這種模式的運(yùn)行體系比較完整。二是將價(jià)值鏈理論融入風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的目標(biāo)選擇和審計(jì)實(shí)施,拓展了現(xiàn)有的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)運(yùn)行的視角。 金川集團(tuán)公司風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式,貼近金川集團(tuán)運(yùn)營實(shí)際,符合企業(yè)長遠(yuǎn)發(fā)展目標(biāo),具有較強(qiáng)的實(shí)用性和可行性。其中以現(xiàn)場審計(jì)為主,非現(xiàn)場審計(jì)為輔的審計(jì)方式,已在金川集團(tuán)進(jìn)行了有益的嘗試,并取得了良好的效果。希望這種審計(jì)模式在提升金川集團(tuán)內(nèi)部審計(jì)工作價(jià)值的同時(shí),也為國內(nèi)其他企業(yè),尤其是大型國有企業(yè)的內(nèi)部審計(jì)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(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.45

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