本文選題：風(fēng)險 + 全面風(fēng)險管理�。� 參考：《內(nèi)蒙古財經(jīng)大學(xué)》2016年碩士論文

【摘要】：早在1997年,美國學(xué)者麥克寧(McNamee)和塞林(SeLim)就提出,內(nèi)部審計應(yīng)以風(fēng)險為導(dǎo)向,認為內(nèi)部審計在公司中的價值已經(jīng)從“獨立的評價職能”轉(zhuǎn)向“整合風(fēng)險管理和公司治理”職能。2001年國際內(nèi)部審計師協(xié)會(IIA)頒布《內(nèi)部審計職業(yè)實務(wù)標準》,重新定位內(nèi)部審計,將內(nèi)部審計目標拓展到風(fēng)險管理和內(nèi)部控制層面,標志傳統(tǒng)內(nèi)部審計開始向風(fēng)險導(dǎo)向內(nèi)部審計模式轉(zhuǎn)變。2008年,美國金融危機逐步演化為全球性金融危機,發(fā)達國家和中國經(jīng)濟增長速度大幅下降甚至出現(xiàn)負增長,許多國內(nèi)外知名企業(yè)倒閉,引起了各國企業(yè)對風(fēng)險及風(fēng)險管理的重視。而風(fēng)險導(dǎo)向內(nèi)部審計模式作為內(nèi)部審計與全面風(fēng)險管理的有機結(jié)合,受到各界廣泛關(guān)注。風(fēng)險導(dǎo)向內(nèi)部審計作為現(xiàn)代審計模式,國際上先進公司已經(jīng)廣泛運用,而我國相關(guān)的理論研究和實踐活動正處于初步發(fā)展階段。如何將風(fēng)險導(dǎo)向內(nèi)部審計模式與中國特色企業(yè)制度結(jié)合起來,實現(xiàn)內(nèi)部審計工作的價值,是需要中國理論界和實踐界深入思考和探討的問題。伊泰集團目前總資產(chǎn)超千億元,主要以生產(chǎn)、銷售煤炭為主,以鐵路運輸、煤制油為產(chǎn)業(yè)延伸,以房地產(chǎn)開發(fā)等非煤產(chǎn)業(yè)為互補的大型能源公司。隨著公司規(guī)模的迅速擴展和多元化戰(zhàn)略的實施,公司面臨的風(fēng)險愈發(fā)復(fù)雜,傳統(tǒng)的內(nèi)部審計模式已經(jīng)不能完全適應(yīng)公司發(fā)展的需要。因此,構(gòu)建符合伊泰集團實際情況的風(fēng)險導(dǎo)向內(nèi)部審計模式,以風(fēng)險為導(dǎo)向制定審計計劃、配置審計資源并實施內(nèi)部審計活動來應(yīng)對日益增加的風(fēng)險,成為伊泰集團的必然選擇。本文在總結(jié)風(fēng)險導(dǎo)向內(nèi)部審計理論研究和實踐活動的基礎(chǔ)上,剖析伊泰集團內(nèi)部審計現(xiàn)狀、存在的問題和產(chǎn)生原因。后結(jié)合伊泰集團的實際經(jīng)營情況,從風(fēng)險導(dǎo)向內(nèi)部審計的框架設(shè)計、目標定位、執(zhí)行步驟和資源管理等方面探索構(gòu)建了伊泰集團風(fēng)險導(dǎo)向內(nèi)部審計模型,并提出了保障其順利執(zhí)行的措施。筆者希望通過風(fēng)險導(dǎo)向內(nèi)部審計模式提升伊泰集團內(nèi)部審計工作價值,同時也為國內(nèi)其他企業(yè)內(nèi)部審計工作的改善提供一定借鑒。
[Abstract]:Back in 1997, American scholars McNameeand SeLimsuggested that internal audits should be risk-based, It is considered that the value of internal audit in the company has changed from "independent evaluation function" to "integrating risk management and corporate governance" function. In 2001, the International Institute of Internal auditors (IIA) promulgated the Standards for the Professional practice of Internal Audit to reposition internal audit. The goal of internal audit is extended to the level of risk management and internal control, which marks the transition from traditional internal audit to risk-based internal audit. In 2008, the American financial crisis gradually evolved into a global financial crisis. The economic growth rate of developed countries and China has dropped sharply and even negative growth has appeared. Many well-known enterprises at home and abroad have closed down, which has aroused the attention of enterprises in various countries to risk and risk management. As an organic combination of internal audit and total risk management, the risk-oriented internal audit model has been widely concerned by all walks of life. As a modern audit model, Risk-Oriented Internal Audit (RIA) has been widely used by advanced companies in the world, while the related theoretical research and practical activities in China are in the initial stage of development. How to combine the risk-oriented internal audit mode with the enterprise system with Chinese characteristics and realize the value of internal audit work need to be deeply considered and discussed by Chinese theorists and practitioners. At present, the total assets of Yitai Group are more than 100 billion yuan, mainly to produce and sell coal, to railway transportation, coal to oil as the industrial extension, to real estate development and other non-coal industries as complementary large energy companies. With the rapid expansion of the scale of the company and the implementation of diversification strategy, the risks faced by the company are becoming more and more complex. The traditional internal audit model can no longer fully meet the needs of the development of the company. Therefore, it is necessary to construct a risk-oriented internal audit model in accordance with the actual situation of Itay Group, formulate audit plans with risk orientation, allocate audit resources and implement internal audit activities to cope with the increasing risks. Become the inevitable choice of Itai Group. On the basis of summarizing the theoretical research and practical activities of risk-based internal audit, this paper analyzes the present situation, existing problems and causes of the internal audit of Yitai Group. Then combining with the actual operation of Itay Group, this paper explores and constructs the Risk-Oriented Internal Audit Model of Itay Group from the aspects of frame design, target orientation, execution steps and resource management, etc. And put forward the measures to ensure its smooth implementation. The author hopes to promote the value of the internal audit work of Yitai Group through the risk-based internal audit mode, and at the same time to provide some reference for the improvement of internal audit work of other domestic enterprises.
【學(xué)位授予單位】：內(nèi)蒙古財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：F239.45

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