本文關(guān)鍵詞： ERM 風(fēng)險管理 內(nèi)部控制 治理型內(nèi)部審計　出處：《蘭州大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 2000年后美國眾多大公司相繼發(fā)生財務(wù)重大舞弊事件,隨著《薩班斯—奧克斯利法案》的出臺,人們將關(guān)注焦點轉(zhuǎn)向上市公司建立有效內(nèi)部控制體系和改善公司治理上。2004年COSO委員會頒布了企業(yè)風(fēng)險管理框架(ERM),ERM的推出不僅擴大了原COSO內(nèi)部控制整體架構(gòu)的范圍、建立起一個對風(fēng)險更加關(guān)注的、更強大的內(nèi)控體系,而且將內(nèi)部控制與風(fēng)險管理融為一體。與此同時,內(nèi)部審計在制度安排和實踐上取得了重大進展,內(nèi)部審計已與董事會、執(zhí)行管理層、外部審計一起被看作是構(gòu)成公司有效治理的四大基石。蘭州石化公司已按照中國石油的統(tǒng)一部署建立起了以COSO框架為基礎(chǔ)的內(nèi)控體系,從公司長遠發(fā)展考慮,ERM已成為進一步完善公司治理、向健康安全的國際大型企業(yè)邁進的必然選擇。 本論文主要運用全面風(fēng)險管理框架(ERM)的理論,針對蘭州石化公司內(nèi)部控制與內(nèi)部審計發(fā)展之需要,探討如何構(gòu)建有效的蘭州石化公司治理型內(nèi)部審計。首先在對內(nèi)部審計產(chǎn)生的經(jīng)濟學(xué)基礎(chǔ)—受托經(jīng)濟責(zé)任理論和全面風(fēng)險管理(ERM)的相關(guān)理論進行較全面梳理的基礎(chǔ)上,指出未來內(nèi)部審計的發(fā)展趨勢便是治理型內(nèi)部審計;其次通過對蘭州石化公司內(nèi)部控制與內(nèi)部審計現(xiàn)狀及存在問題的成因進行分析,提出應(yīng)引入ERM來完善原有COSO內(nèi)控體系并且依托ERM框架構(gòu)建治理型內(nèi)部審計;再者,通過全面參與風(fēng)險管理、拓展內(nèi)部審計對象和范圍、充實內(nèi)部審計主體、向治理型職能過渡、改進內(nèi)部審計的技術(shù)和方法、改進內(nèi)部審計溝通方式等六個方面,具體描述了未來蘭州石化治理型內(nèi)部審計的輪廓;最后提出在審計地位、內(nèi)審人員職業(yè)勝任能力、觀念與質(zhì)量控制、營造文化和業(yè)績評價等方面進行變革來確保治理型內(nèi)部審計的實施。本論文旨在以治理型內(nèi)部審計為目標,為蘭州石化公司內(nèi)部審計發(fā)展提供一些具有借鑒意義的思路,并不斷推進蘭州石化公司內(nèi)部審計工作的創(chuàng)新和發(fā)展。
[Abstract]:The United States after 2000 many large companies have financial major fraud with the Sarbanes Oxley bill > < introduction, people will focus to listed companies to establish effective internal control system and improve the corporate governance on the.2004 COSO Committee issued the enterprise risk management framework (ERM), the introduction of ERM not only to expand the scope of the original COSO control of the overall structure, establish a more attention to the risk, the more powerful the internal control system, and the internal control and risk management together. At the same time, the internal audit has made significant progress in institutional arrangement and practice, internal audit has with the board of directors, executive management, external audit is regarded as four the cornerstone of effective corporate governance. The Lanzhou Petrochemical Industries Co has been in accordance with the unified arrangements of Chinese oil to establish internal control system based on the COSO framework, from the public As the director is far from developing, ERM has become an inevitable choice to further improve corporate governance and move towards a large, healthy and safe international enterprise.
This paper mainly uses the comprehensive risk management framework (ERM) theory, according to the Lanzhou Petrochemical Industries Co internal control and internal audit development needs, to explore how to build a Lanzhou Petrochemical Industries Co governance internal audit effectively. First in the economics foundation - on internal audit accountability theory and the comprehensive risk management (ERM) based on a comprehensive review the related theory, pointed out the future development trend of internal audit is the internal audit governance; followed by Lanzhou Petrochemical Industries Co internal control and internal audit of the status quo and problems analysis of the causes, should be introduced to improve the existing internal control system of ERM COSO and the establishment of governance internal audit based on ERM framework; furthermore, through full participation risk management, expand internal audit object and scope, enrich the internal audit subject, to improve the internal governance function transition, the The technology and method of the improvement of the six aspects of the internal audit mode of communication, the specific description of the future of Lanzhou Petrochemical governance internal audit outline; finally, in the audit status, the ability of internal audit staff Occupation Competence, concept and quality control, to create a culture and performance evaluation and other aspects of reform to ensure the implementation of governance internal audit. This thesis aims to control internal audit as the goal, to provide some reference ideas for the development of the internal audit of Lanzhou Petrochemical Industries Co, and continue to promote innovation and development of the Lanzhou Petrochemical Industries Co of the internal audit.

【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】：2008
【分類號】：F239.45

【參考文獻】

相關(guān)期刊論文 前2條

1 馬穎;;風(fēng)險管理與公司治理一體化概念框架的構(gòu)建[J];財會月刊;2006年08期

2 時現(xiàn);現(xiàn)代企業(yè)內(nèi)部審計的治理功能透視[J];審計研究;2003年04期

相關(guān)博士學(xué)位論文 前1條

1 嚴暉;風(fēng)險導(dǎo)向內(nèi)部審計若干問題研究[D];廈門大學(xué);2004年

，

本文編號：1534578