本文選題：風(fēng)險導(dǎo)向內(nèi)部審計 + 風(fēng)險管理　； 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：世界經(jīng)濟(jì)一體化不斷加深,我國的市場經(jīng)濟(jì)也有著很大發(fā)展,企業(yè)之間越來越激烈的競爭使得公司所面對的風(fēng)險越來越多。因此,是否可以及時并且高效地應(yīng)對風(fēng)險,這在很大程度上關(guān)乎著一個企業(yè)的發(fā)展。企業(yè)的內(nèi)部審計模式便逐步從傳統(tǒng)的合規(guī)性內(nèi)部審計發(fā)展到風(fēng)險導(dǎo)向內(nèi)部審計。以此來應(yīng)對各種各樣的企業(yè)風(fēng)險。因此,筆者選擇了風(fēng)險導(dǎo)向內(nèi)部審計作為本次論文的研究方向。并且選取了在內(nèi)部審計方面有一定改革與創(chuàng)新的ZG公司作為研究對象。研究ZG公司風(fēng)險導(dǎo)向內(nèi)部審計可以較為直觀地表現(xiàn)出風(fēng)險導(dǎo)向內(nèi)部審計與傳統(tǒng)內(nèi)部審計方法存在的不同,風(fēng)險導(dǎo)向內(nèi)部審計的外延和內(nèi)涵更加豐富,強(qiáng)調(diào)自上而下的邏輯結(jié)構(gòu),著眼于企業(yè)全局,以企業(yè)經(jīng)營風(fēng)險分析結(jié)果為導(dǎo)向,以風(fēng)險水平的高低作為確定審計重點(diǎn)的依據(jù),更好地將審計資源優(yōu)先分配到高風(fēng)險領(lǐng)域,幫助企業(yè)應(yīng)對和控制風(fēng)險。通過對ZG公司風(fēng)險導(dǎo)向內(nèi)部審計問題的研究,可以更為細(xì)致的總結(jié)出目前ZG公司在內(nèi)部審計中所存在的一些問題,使得內(nèi)審人員在提高內(nèi)部審計質(zhì)量的過程中可以更加有針對性。本文主要通過對ZG公司風(fēng)險導(dǎo)向內(nèi)部審計現(xiàn)狀進(jìn)行分析,從中發(fā)現(xiàn)問題,找出原因,提出建議與解決對策。本次論文共分為五個部分。第一部分:這一部分為緒論,主要對本次論文的研究背景、研究意義、以及研究方法與研究思路框架進(jìn)行交代。第二部分:這一部分為本文的第一章,主要對風(fēng)險導(dǎo)向內(nèi)部審計的概念及對其研究過程中運(yùn)用的理論進(jìn)行介紹。第三部分:在這一部分,主要是對目標(biāo)公司的介紹以及對其實(shí)施風(fēng)險導(dǎo)向內(nèi)部審計現(xiàn)狀的研究,歸納總結(jié)公司對于開展風(fēng)險導(dǎo)向內(nèi)部審計所實(shí)施的具體方法。第四部分:對于ZG公司風(fēng)險導(dǎo)向內(nèi)部審計實(shí)施現(xiàn)狀存在的問題及原因進(jìn)行了分析。涉及公司風(fēng)險數(shù)據(jù)庫、審計溝通互動、審計人員素質(zhì)、風(fēng)險地圖更新等問題,并分析了這些問題產(chǎn)生的主要原因。第五部分:在這一部分主要分析對于第四部分所涉及的問題提出相應(yīng)的建議。試圖為目標(biāo)公司提出較為切實(shí)的解決方法。
[Abstract]:With the deepening of the integration of the world economy and the great development of the market economy of our country, more and more enterprises are facing more and more risks due to the fierce competition between them. Therefore, whether we can deal with the risks in a timely and efficient manner is related to the development of an enterprise to a great extent. The internal audit mode of enterprises gradually develops from the traditional compliance internal audit to the risk-oriented internal audit. To deal with a variety of corporate risks. Therefore, the author chooses the risk-oriented internal audit as the research direction of this paper. ZG Company, which has some reform and innovation in internal audit, is chosen as the research object. The research on the risk oriented internal audit of ZG company can show the difference between the risk oriented internal audit and the traditional internal audit method, the extension and connotation of the risk oriented internal audit is more abundant, and the logical structure from top to bottom is emphasized. Focusing on the overall situation of the enterprise, taking the result of the enterprise risk analysis as the guidance, taking the level of risk as the basis for determining the audit focus, the audit resources are better allocated to the high-risk field, which helps the enterprise to deal with and control the risks. Through the research on the risk oriented internal audit of ZG Company, we can sum up some problems existing in the internal audit of ZG Company in detail. So that the internal audit personnel in the process of improving the quality of internal audit can be more targeted. This paper analyzes the present situation of risk oriented internal audit in ZG Company, finds out the problems, finds out the reasons, and puts forward some suggestions and countermeasures. This paper is divided into five parts. The first part: this part is the introduction, mainly to this thesis research background, the research significance, as well as the research method and the research thought frame carries on the explanation. The second part: this part is the first chapter of this paper, mainly introduces the concept of risk-oriented internal audit and the theory used in its research process. The third part: in this part, it mainly introduces the target company and studies the present situation of implementing the risk-based internal audit, and summarizes the concrete methods that the company carries out to carry out the risk-oriented internal audit. The fourth part analyzes the problems and causes of the implementation of risk-oriented internal audit in ZG Company. This paper deals with the problems of corporate risk database, the interaction of audit communication, the quality of auditors, the updating of risk maps, and analyzes the main causes of these problems. Part V: in this part, the author analyzes the problems involved in the fourth part and puts forward the corresponding suggestions. Try to propose a more practical solution for the target company.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.45

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