本文選題：報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理 + 內(nèi)部審計(jì)�。� 參考：《西南財(cái)經(jīng)大學(xué)》2008年碩士論文

【摘要】：在歐美發(fā)達(dá)國(guó)家乃至一些發(fā)展中國(guó)家,報(bào)業(yè)集團(tuán)已不是什么新鮮事物。我國(guó)報(bào)業(yè)集團(tuán)雖然是成型的集團(tuán),但不是成熟的集團(tuán),集團(tuán)資產(chǎn)是國(guó)家所有,不能像一般資產(chǎn)所有者以利潤(rùn)最大化作為對(duì)報(bào)業(yè)集團(tuán)運(yùn)作的第一要求,報(bào)業(yè)集團(tuán)要有利可圖但又不能惟利是圖。因此,我國(guó)的報(bào)業(yè)集團(tuán)比一般的企業(yè)集團(tuán)面臨更大的經(jīng)營(yíng)管理風(fēng)險(xiǎn)。 1999年IIA第61屆年會(huì)將內(nèi)部審計(jì)的范圍延伸到風(fēng)險(xiǎn)管理,如何發(fā)揮內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理中的作用成為研究的熱點(diǎn)。我國(guó)的報(bào)業(yè)集團(tuán),作為實(shí)行企業(yè)化管理的新聞事業(yè)單位,是一個(gè)既有較高準(zhǔn)入門(mén)檻又有高度競(jìng)爭(zhēng)性的新興行業(yè)。隨著文化體制改革的不斷深化,其經(jīng)營(yíng)范圍和領(lǐng)域大大拓寬、產(chǎn)業(yè)鏈條逐步拉長(zhǎng),報(bào)業(yè)集團(tuán)經(jīng)營(yíng)管理風(fēng)險(xiǎn)日益激烈與風(fēng)險(xiǎn)管理相當(dāng)薄弱的矛盾不斷凸現(xiàn)出來(lái)。在這樣的現(xiàn)實(shí)情況下,作為具有高標(biāo)準(zhǔn)客觀(guān)性的內(nèi)部管理職能,內(nèi)部審計(jì)深入研究并逐步介入報(bào)業(yè)集團(tuán)的風(fēng)險(xiǎn)管理是具有現(xiàn)實(shí)客觀(guān)性的,內(nèi)部審計(jì)在促進(jìn)報(bào)業(yè)集團(tuán)建立風(fēng)險(xiǎn)管理過(guò)程、強(qiáng)化內(nèi)部控制、改進(jìn)風(fēng)險(xiǎn)管理與控制體系等方面都應(yīng)該是大有可為的。 本文從內(nèi)部審計(jì)延伸到報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì),在風(fēng)險(xiǎn)管理和內(nèi)部審計(jì)的理論基礎(chǔ)上,論述內(nèi)部審計(jì)應(yīng)該如何在報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理中發(fā)揮作用。 第一部分,導(dǎo)論。該部分對(duì)文章研究的背景、現(xiàn)狀進(jìn)行了闡述,即:在社會(huì)主義市場(chǎng)經(jīng)濟(jì)條件下,報(bào)業(yè)集團(tuán)間的競(jìng)爭(zhēng)和市場(chǎng)爭(zhēng)奪已非常激烈,風(fēng)險(xiǎn)無(wú)處不在。國(guó)際方面,內(nèi)部審計(jì)已經(jīng)積極地參與到企業(yè)風(fēng)險(xiǎn)管理中,對(duì)風(fēng)險(xiǎn)進(jìn)行管理和控制,為企業(yè)提供增值服務(wù)。但由于國(guó)內(nèi)風(fēng)險(xiǎn)管理工作起步較晚、基礎(chǔ)較為薄弱,對(duì)于國(guó)內(nèi)報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理及風(fēng)險(xiǎn)管理審計(jì)的研究較少。因此,對(duì)于報(bào)業(yè)集團(tuán)的風(fēng)險(xiǎn)管理審計(jì)研究是必要的也是必須的。 第二部分,報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理與內(nèi)部審計(jì)概論。該部分從集團(tuán)和報(bào)業(yè)集團(tuán)的定義和性質(zhì)特征入手,對(duì)報(bào)業(yè)集團(tuán)體制創(chuàng)新、價(jià)值取向多元化、宗旨決定三方面特點(diǎn)進(jìn)行了分析。從對(duì)風(fēng)險(xiǎn)管理的內(nèi)涵入手,對(duì)風(fēng)險(xiǎn)管理的過(guò)程進(jìn)行了描述,進(jìn)而對(duì)內(nèi)部審計(jì)與風(fēng)險(xiǎn)管理的關(guān)系、二者結(jié)合的意義及內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理中的角色和責(zé)任三個(gè)方面進(jìn)行了深入探悉,將內(nèi)部審計(jì)與風(fēng)險(xiǎn)管理有機(jī)結(jié)合在一起,緊接著提出內(nèi)部審計(jì)介入報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理領(lǐng)域的現(xiàn)實(shí)動(dòng)因。該部分為第三、四部分提出報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)的內(nèi)容流程埋下伏筆。 第三部分,報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)的內(nèi)容。該部分深入探討了報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)的內(nèi)容,即評(píng)估風(fēng)險(xiǎn)識(shí)別的充分性和適當(dāng)性、評(píng)價(jià)已有風(fēng)險(xiǎn)評(píng)估的恰當(dāng)性、評(píng)估風(fēng)險(xiǎn)管理程序的充分性、對(duì)風(fēng)險(xiǎn)防范措施適當(dāng)性和有效性的審查、風(fēng)險(xiǎn)監(jiān)控與反饋,對(duì)于審計(jì)過(guò)程中采用的審計(jì)方法和應(yīng)該關(guān)注的主要方面進(jìn)行了研究討論。 第四部分,也是本文的核心部分,筆者在該部分構(gòu)建了報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)的流程框架,設(shè)計(jì)了實(shí)施路徑;該流程以利用風(fēng)險(xiǎn)因素的優(yōu)先化審計(jì)策略確定審計(jì)對(duì)象為起點(diǎn),對(duì)于審計(jì)計(jì)劃、風(fēng)險(xiǎn)審計(jì)測(cè)試、審計(jì)報(bào)告、后續(xù)審計(jì)進(jìn)行了系統(tǒng)研究。審計(jì)計(jì)劃部分詳細(xì)介紹了如何運(yùn)用風(fēng)險(xiǎn)因素優(yōu)先性審計(jì)策略制定報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)計(jì)劃;風(fēng)險(xiǎn)審計(jì)測(cè)試與評(píng)價(jià)從評(píng)估風(fēng)險(xiǎn)識(shí)別的充分性、評(píng)估風(fēng)險(xiǎn)評(píng)估結(jié)果的恰當(dāng)性、對(duì)風(fēng)險(xiǎn)處理策略及措施審計(jì)的要求和內(nèi)容、對(duì)風(fēng)險(xiǎn)信息溝通和風(fēng)險(xiǎn)管理系統(tǒng)的監(jiān)控進(jìn)行了深入研究;審計(jì)報(bào)告部分對(duì)報(bào)告的撰寫(xiě)要求進(jìn)行了描述。 第五部分,報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)的實(shí)施。第一,風(fēng)險(xiǎn)管理審計(jì)不能外部化:由于內(nèi)部審計(jì)人員能夠獲得集團(tuán)全面的信息,與外部審計(jì)人員相比,具有信息優(yōu)勢(shì);內(nèi)部審計(jì)人員在集團(tuán)的企業(yè)文化認(rèn)同上與外部人員存在差異,因此風(fēng)險(xiǎn)管理審計(jì)工作應(yīng)該由內(nèi)部審計(jì)人員承擔(dān);第二,應(yīng)該保持積極的職業(yè)謹(jǐn)慎性:內(nèi)部審計(jì)人員只有積極參與和了解集團(tuán)的各項(xiàng)經(jīng)濟(jì)業(yè)務(wù)和管理流程,才能及時(shí)幫助發(fā)現(xiàn)問(wèn)題、及時(shí)提出解決措施,但是在積極參與的同時(shí),應(yīng)該保持應(yīng)有的職業(yè)謹(jǐn)慎性;第三,應(yīng)該實(shí)行計(jì)算機(jī)輔助審計(jì):審計(jì)技術(shù)的改變是內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的必要要求,增加計(jì)算機(jī)輔助審計(jì),開(kāi)展非現(xiàn)場(chǎng)審計(jì)成為內(nèi)部審計(jì)有效參與風(fēng)險(xiǎn)管理的不二之選;第四,風(fēng)險(xiǎn)管理審計(jì)要求內(nèi)部審計(jì)人員是多面手、熟悉企業(yè)經(jīng)營(yíng)管理、具有顧問(wèn)才能和領(lǐng)導(dǎo)才能。 全文結(jié)合風(fēng)險(xiǎn)管理和內(nèi)部審計(jì)的基本理論,對(duì)內(nèi)部審計(jì)介入報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理的理論基礎(chǔ)和現(xiàn)實(shí)動(dòng)因進(jìn)行了深入分析,對(duì)報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理內(nèi)部審計(jì)的內(nèi)容、流程和實(shí)施進(jìn)行了詳細(xì)探討。對(duì)于內(nèi)部審計(jì)部門(mén)如何積極拓展報(bào)業(yè)集團(tuán)風(fēng)險(xiǎn)管理審計(jì)指出了一些新思路和新視點(diǎn),對(duì)報(bào)業(yè)集團(tuán)逐步建立健全風(fēng)險(xiǎn)管理機(jī)制有一定的促進(jìn)作用。
[Abstract]:In European and American developed countries and even some developing countries , the newspaper group is not something new . Our newspaper group is not a mature group , but it is not a mature group . The Group assets are owned by the state . As the first requirement for the operation of the newspaper group , the newspaper group should be profitable but not profitable . Therefore , the newspaper group of our country faces a greater risk of business management than the general enterprise group .

In 1999 , IIA , in its 61st year , will extend the scope of internal audit to risk management , how to play the role of internal audit in risk management has become the focus of research . With the deepening of cultural system reform , it is a highly competitive emerging industry .

This paper extends from the internal audit to the risk management audit of the newspaper industry group . On the basis of risk management and internal audit , this paper discusses how the internal audit should play a role in the risk management of newspaper group .

In the first part , this part expounds the background and present situation of the article ' s research , that is , under the condition of socialist market economy , the competition and the market competition among newspaper groups have been very fierce and the risks are everywhere . In the international arena , internal audit has been actively involved in the enterprise risk management , and the risk management and control has been very weak . However , the research on risk management and risk management audit of the domestic newspaper group is relatively weak . Therefore , it is necessary to study the risk management audit of the newspaper group .

This part starts with the definition and nature of the group and newspaper group , describes the process of risk management , analyzes the relationship between internal audit and risk management , and then puts forward the realistic motivation of internal audit in risk management .

In the third part , the contents of risk management audit of newspaper group are discussed in detail , namely , the adequacy and appropriateness of risk identification are discussed , the adequacy of risk assessment is evaluated , the adequacy of risk management procedure is evaluated , the adequacy and effectiveness of risk prevention measures are reviewed , risk monitoring and feedback are carried out , and the audit method adopted in the audit process and the main aspects of concern are discussed .

The fourth part is also the core part of this paper , the author constructs the process framework of risk management audit of newspaper group in this part , designs the implementation path , this process uses risk factor ' s prioritization audit strategy to determine the audit object as the starting point , the audit plan , the risk audit test , the audit report and the follow - up audit are systematically studied .

Fifth part , the implementation of risk management audit of newspaper group . First , risk management audit cannot be externalized : because internal auditors can obtain comprehensive information of the group , it has information advantage compared with external auditors ; therefore , the audit of risk management should be undertaken by internal auditors .

Based on the basic theory of risk management and internal audit , the paper makes a deep analysis on the theory foundation and the realistic motivation of risk management in the internal audit , and discusses the contents , process and implementation of the internal audit of the newspaper industry group .

【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.45;G211-F

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