本文選題：內(nèi)部審計(jì) + 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)��； 參考：《上海交通大學(xué)》2007年碩士論文

【摘要】： 近些年來,國外巴林銀行倒閉案、安然事件、世通公司財(cái)務(wù)欺詐案以及國內(nèi)中航油、中行、中儲(chǔ)棉等一系列事件的頻頻發(fā)生,再次詮釋了一個(gè)道理,那就是:有控則強(qiáng),失控則弱,無控則亂。人們的視線不得不重新回歸到內(nèi)部控制體系的建立,重視內(nèi)部審計(jì)功能的拓展與應(yīng)用。從COSO內(nèi)部控制整體框架,到薩班斯-奧克斯利(SOX)法案,都對(duì)內(nèi)部審計(jì)提出了更高的要求。而風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)是內(nèi)部審計(jì)發(fā)展的最新階段,也是中國內(nèi)部審計(jì)協(xié)會(huì)今后五年的發(fā)展目標(biāo)。 建筑設(shè)計(jì)行業(yè)屬于比較特殊的行業(yè)類別,目前定位為現(xiàn)代服務(wù)業(yè),屬第三產(chǎn)業(yè)。建筑設(shè)計(jì)企業(yè)的前身大多為事業(yè)單位性質(zhì)的研究院,管理比較簡(jiǎn)單、粗放。隨著近十年的改革發(fā)展,呈現(xiàn)競(jìng)爭(zhēng)主體多元化、投資產(chǎn)業(yè)多元化、客戶需求多元化的特點(diǎn)。案例研究的對(duì)象——上海XD建筑設(shè)計(jì)集團(tuán)屬行業(yè)發(fā)展的領(lǐng)跑者,在建筑設(shè)計(jì)企業(yè)具有一定的代表性,在其發(fā)展成長(zhǎng)的過程中,也曾發(fā)生過由于內(nèi)部控制不健全,內(nèi)部審計(jì)功能弱化,不注重企業(yè)風(fēng)險(xiǎn)的評(píng)判而導(dǎo)致?lián)p失的事件。2006年12月,建筑設(shè)計(jì)行業(yè)已迎來中國加入WTO所承諾的“5年內(nèi)全面開放服務(wù)業(yè)市場(chǎng)”的最后期限,面對(duì)完全開放的競(jìng)爭(zhēng)市場(chǎng),面對(duì)更多的國際間的合作,如何幫助企業(yè)管理當(dāng)局揭露現(xiàn)實(shí)與潛在的風(fēng)險(xiǎn),保證企業(yè)的安全與發(fā)展,則顯得尤為重要。因此建立一個(gè)相對(duì)獨(dú)立的內(nèi)部審計(jì)體系并引入現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部審計(jì)模式十分必要,通過系統(tǒng)地分析和評(píng)價(jià)審計(jì)風(fēng)險(xiǎn),來選定進(jìn)一步審計(jì)的范圍、重點(diǎn)和方法,提升內(nèi)部審計(jì)的功能和作用。 本文以現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基本理論研究為基礎(chǔ),引申其在內(nèi)部審計(jì)領(lǐng)域的運(yùn)用與發(fā)展,同時(shí)結(jié)合案例分析,提出現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的建立模式并引申其發(fā)展的前景和作用。
[Abstract]:In recent years, the frequent occurrence of foreign Bahrain bank failures, Enron incidents, WorldCom financial fraud cases and a series of domestic incidents such as China Aviation Oil, Bank of China, and China Cotton Storage has once again explained a principle, that is, if there is control, it is strong. Out of control, weak, uncontrolled, chaos. People have to return to the establishment of internal control system and attach importance to the expansion and application of internal audit function. From the overall framework of COSO internal control to Sarbanes-Oxley Sox Act, internal audit requirements are higher. Risk-oriented internal audit is the latest stage of the development of internal audit and the development goal of China Internal Audit Association in the next five years. The architectural design industry belongs to the special industry category, it is the modern service industry and the tertiary industry. The predecessor of the architectural design enterprise is the research institute of the nature of the institution, the management is relatively simple, extensive. With the development of reform in recent ten years, it presents the characteristics of diversification of competition subject, diversification of investment industry and diversification of customer demand. The object of the case study, Shanghai XD Architectural Design Group, is a leader in the development of the industry, which is representative of architectural design enterprises. In the process of its development and growth, it has also happened because of the imperfect internal control. In December 2006, the architectural design industry met the deadline of "fully opening up the service market within five years" promised by China's entry into the WTO. In the face of a completely open competitive market and more international cooperation, it is particularly important to help the enterprise management to expose the actual and potential risks and to ensure the safety and development of the enterprise. Therefore, it is necessary to establish a relatively independent internal audit system and introduce a modern risk-oriented internal audit model. Through systematic analysis and evaluation of audit risks, the scope, emphasis and methods of further audit are selected. Enhance the function and function of internal audit. Based on the basic theoretical research of modern risk-based audit, this paper extends its application and development in the field of internal audit, and combines with the case study. This paper puts forward the establishment mode of modern risk-oriented internal audit and its development prospect and function.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王星;企業(yè)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)理論分析及其應(yīng)用[D];財(cái)政部財(cái)政科學(xué)研究所;2012年

，

本文編號(hào)：1886341