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

【摘要】： 風(fēng)險(xiǎn)管理越來(lái)越成為現(xiàn)代企業(yè)管理的核心,對(duì)以風(fēng)險(xiǎn)為經(jīng)營(yíng)對(duì)象的保險(xiǎn)公司來(lái)說(shuō)尤其如此。我國(guó)保險(xiǎn)公司在混業(yè)綜合經(jīng)營(yíng)的背景下面臨著越來(lái)越多的風(fēng)險(xiǎn)因素,如何有效地進(jìn)行風(fēng)險(xiǎn)管理成為一個(gè)熱門的話題,很多研究者分別從不同的角度進(jìn)行了探討,豐富了風(fēng)險(xiǎn)管理的思想。其中一個(gè)廣為流行和認(rèn)可的思想就是要實(shí)行全面風(fēng)險(xiǎn)管理。2006年,國(guó)務(wù)院國(guó)有資產(chǎn)監(jiān)督管理委員會(huì)出臺(tái)了《中央企業(yè)全面風(fēng)險(xiǎn)管理指引》。盡管這是一個(gè)針對(duì)中央企業(yè)的風(fēng)險(xiǎn)管理指引,但其中的思想、方法、策略值得其他大型企業(yè)的借鑒。全面風(fēng)險(xiǎn)管理的思想認(rèn)為企業(yè)的各個(gè)部門、各個(gè)員工都在風(fēng)險(xiǎn)管理中充當(dāng)不同的角色。對(duì)保險(xiǎn)公司內(nèi)部而言,在內(nèi)部控制、治理結(jié)構(gòu)中起著重要作用的內(nèi)部審計(jì),亦應(yīng)該在風(fēng)險(xiǎn)管理中發(fā)揮更大的作用。恰恰國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)賦予了內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的新職能,國(guó)內(nèi)外的內(nèi)部審計(jì)組織都不遺余力地宣傳內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理中的作用,風(fēng)險(xiǎn)管理審計(jì)成為越來(lái)越重要的審計(jì)類型。本文就是在這樣的背景下探討保險(xiǎn)公司內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理這一問題。需要說(shuō)明的是,文章沒用直接用“保險(xiǎn)公司風(fēng)險(xiǎn)管理審計(jì)”作為標(biāo)題,一方面是為了更明確地突出兩者的關(guān)系,突出“參與”的角色,另一方面也是淡化審計(jì)“監(jiān)督”的色彩。在一些章節(jié)中為了使文句更簡(jiǎn)潔,則采用了“風(fēng)險(xiǎn)管理審計(jì)”的表述方式。 本文首先對(duì)內(nèi)部審計(jì)與風(fēng)險(xiǎn)管理進(jìn)行了闡述。內(nèi)部審計(jì)自產(chǎn)生以來(lái),經(jīng)歷了財(cái)務(wù)審計(jì)階段、業(yè)務(wù)審計(jì)階段、控制審計(jì)階段、管理審計(jì)階段。90年代末期,為了適應(yīng)新形勢(shì)的發(fā)展,提升內(nèi)部審計(jì)行業(yè)價(jià)值,國(guó)際內(nèi)部審計(jì)師協(xié)會(huì)重新定義內(nèi)部審計(jì),賦予其風(fēng)險(xiǎn)管理的職能,延伸出了風(fēng)險(xiǎn)管理審計(jì),并積極在全球倡導(dǎo)這一理念。在它的推動(dòng)下,亞洲內(nèi)部審計(jì)協(xié)會(huì)聯(lián)合會(huì)、中國(guó)內(nèi)部審計(jì)協(xié)會(huì)都在積極探討、推動(dòng)內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理中的作用,使內(nèi)部審計(jì)向風(fēng)險(xiǎn)管理審計(jì)的方向發(fā)展。另一方面,全面風(fēng)險(xiǎn)管理思想在世界各地逐步運(yùn)用,這一思想的有效實(shí)踐也需要內(nèi)部審計(jì)的參與。這樣,兩者找到了契合點(diǎn),形成了風(fēng)險(xiǎn)管理審計(jì),內(nèi)部審計(jì)開始積極參與到風(fēng)險(xiǎn)管理中去。對(duì)于對(duì)風(fēng)險(xiǎn)格外注重的保險(xiǎn)公司來(lái)說(shuō),風(fēng)險(xiǎn)管理更加需要內(nèi)部審計(jì)的參與,因此內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理也有了其必然性和可能性。 其次,明確了保險(xiǎn)公司內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的角色、職責(zé)和介入機(jī)制。一個(gè)完整的風(fēng)險(xiǎn)管理組織體系應(yīng)該包括決策者、管理者、執(zhí)行者和協(xié)助者。對(duì)于保險(xiǎn)公司來(lái)說(shuō),風(fēng)險(xiǎn)管理的決策權(quán)往往掌握在董事會(huì)、高層管理或者風(fēng)險(xiǎn)管理委員會(huì)手中,風(fēng)險(xiǎn)管理部門則成為專門負(fù)責(zé)風(fēng)險(xiǎn)管理的管理者,風(fēng)險(xiǎn)管理的執(zhí)行者主要包括各級(jí)銷售部門、業(yè)務(wù)管理部門、財(cái)務(wù)部門、精算部門、投資部門等。由于獨(dú)特的地位和優(yōu)勢(shì),內(nèi)部審計(jì)部門成為了風(fēng)險(xiǎn)管理協(xié)助者,或者說(shuō)咨詢者、顧問、參謀。角色的定位決定了它的基本職責(zé):審查和評(píng)價(jià)風(fēng)險(xiǎn)管理組織體系的合理性;審查和評(píng)價(jià)風(fēng)險(xiǎn)識(shí)別的充分性;審查和評(píng)價(jià)風(fēng)險(xiǎn)衡量的恰當(dāng)性;審查和評(píng)價(jià)風(fēng)險(xiǎn)防范的有效性,最終為董事會(huì)、管理層、其它各部門提供咨詢、建議、開展風(fēng)險(xiǎn)管理培訓(xùn)等服務(wù)。明確了在風(fēng)險(xiǎn)管理中的角色和職責(zé),內(nèi)部審計(jì)部門參與風(fēng)險(xiǎn)管理也就名正言順了,那么內(nèi)部審計(jì)如何介入風(fēng)險(xiǎn)管理呢?這就需要內(nèi)部審計(jì)根據(jù)自己的專業(yè)優(yōu)勢(shì)建立科學(xué)規(guī)范的風(fēng)險(xiǎn)評(píng)估監(jiān)測(cè)指標(biāo)體系,只有自己對(duì)風(fēng)險(xiǎn)和風(fēng)險(xiǎn)管理有充分的認(rèn)識(shí)才能去監(jiān)督評(píng)價(jià)其他部門的風(fēng)險(xiǎn)管理狀況,才能為公司的風(fēng)險(xiǎn)管理提出富有建設(shè)性的意見。而在這個(gè)過(guò)程中,良好的信息交流和反饋機(jī)制是必不可少的。 再次,文章嘗試設(shè)計(jì)了保險(xiǎn)公司內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的基本流程。該流程主要包括風(fēng)險(xiǎn)普查、初次評(píng)價(jià)與排序;年度審計(jì)計(jì)劃;審計(jì)實(shí)施;審計(jì)報(bào)告;溝通、協(xié)調(diào)、建議;后續(xù)審計(jì)等。從該流程可以看出,和傳統(tǒng)內(nèi)部審計(jì)最大的不同在于風(fēng)險(xiǎn)普查、初次評(píng)價(jià)與排序,它以全面識(shí)別、評(píng)價(jià)企業(yè)的風(fēng)險(xiǎn)因素為出發(fā)點(diǎn),通過(guò)對(duì)這些風(fēng)險(xiǎn)和風(fēng)險(xiǎn)因素進(jìn)行排序,在此基礎(chǔ)上制定審計(jì)計(jì)劃,找出重點(diǎn)審計(jì)領(lǐng)域,分配審計(jì)資源,著重關(guān)注那些對(duì)企業(yè)影響重大的關(guān)鍵風(fēng)險(xiǎn)因素,實(shí)施審計(jì)。這樣避免了平均用力的弊端,集中主要精力解決主要問題。在實(shí)施的過(guò)程中,利用內(nèi)部審計(jì)技術(shù)的優(yōu)勢(shì),進(jìn)一步研究風(fēng)險(xiǎn)因素,與相關(guān)部門的結(jié)論進(jìn)行對(duì)比,找出審計(jì)差異,得出審計(jì)結(jié)論,提出審計(jì)建議,并與各部門進(jìn)行交流,探討風(fēng)險(xiǎn)管理相關(guān)事宜,最終保證風(fēng)險(xiǎn)管理的有效性。 最后,闡述在我國(guó)保險(xiǎn)公司內(nèi)部審計(jì)制度、實(shí)踐現(xiàn)狀的基礎(chǔ)上,嘗試性地探索了內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的對(duì)策。受傳統(tǒng)計(jì)劃經(jīng)濟(jì)體制的影響,我國(guó)保險(xiǎn)公司內(nèi)部審計(jì)存在諸多弊端,不能適應(yīng)現(xiàn)代保險(xiǎn)公司發(fā)展的要求。這些弊端主要體現(xiàn)在:審計(jì)觀念落后、職能定位狹隘;在組織上缺乏獨(dú)立性;內(nèi)部審計(jì)人員知識(shí)結(jié)構(gòu)單一、素質(zhì)較低;審計(jì)手段、方法落后等。出于對(duì)內(nèi)部控制、治理結(jié)構(gòu)、風(fēng)險(xiǎn)管理的高度重視,保險(xiǎn)監(jiān)督管理委員會(huì)于2007年出臺(tái)了《保險(xiǎn)公司內(nèi)部審計(jì)指引(試行)》,并于2007年7月1日起實(shí)施,這對(duì)促進(jìn)保險(xiǎn)公司內(nèi)部審計(jì)的發(fā)展將起著重要的作用。該指引借鑒了《銀行業(yè)內(nèi)部審計(jì)指引》和國(guó)際內(nèi)部審計(jì)理論和實(shí)務(wù)的經(jīng)驗(yàn),在諸多方面有了很大進(jìn)步,同時(shí)也能尋找到風(fēng)險(xiǎn)管理審計(jì)的影子,內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理受到了一定的重視。如何促進(jìn)我國(guó)保險(xiǎn)公司的內(nèi)部審計(jì)在風(fēng)險(xiǎn)管理中的作用從而提高風(fēng)險(xiǎn)管理水平呢?第一,建立相對(duì)獨(dú)立的內(nèi)部審計(jì)組織體系,增強(qiáng)獨(dú)立性。第二,改變觀念,重塑職能體系,堅(jiān)持“監(jiān)督型”和“服務(wù)型”審計(jì)并舉。在我國(guó)現(xiàn)有的背景下,保險(xiǎn)公司內(nèi)部審計(jì)的監(jiān)督職能不能丟棄,甚至還要加強(qiáng)。但內(nèi)部審計(jì)不只是監(jiān)督,它更需要開展服務(wù)型的工作,參與風(fēng)險(xiǎn)管理就是非常重要的一種服務(wù)型工作。第三,改變內(nèi)部審計(jì)人員知識(shí)結(jié)構(gòu),提高他們參與風(fēng)險(xiǎn)管理的能力,因此需要引進(jìn)各種人才。第四,實(shí)現(xiàn)風(fēng)險(xiǎn)管理審計(jì)方法、技術(shù)的創(chuàng)新。內(nèi)部審計(jì)要參與風(fēng)險(xiǎn)管理,涉及到對(duì)企業(yè)風(fēng)險(xiǎn)因素的識(shí)別、衡量等,信息量巨大,傳統(tǒng)的一些手段方法是不可能幫助內(nèi)審人員完成這些工作的,這就需要采用新的方法手段。 文章的主要觀點(diǎn)是:1.由于風(fēng)險(xiǎn)管理對(duì)保險(xiǎn)公司的極端重要性,在全面風(fēng)險(xiǎn)管理的指引下,應(yīng)該積極讓內(nèi)部審計(jì)部門參與到風(fēng)險(xiǎn)管理中來(lái);2.保險(xiǎn)公司內(nèi)部審計(jì)在整個(gè)風(fēng)險(xiǎn)管理體系中的角色是風(fēng)險(xiǎn)協(xié)助者,其職能由這個(gè)角色決定;3.以《保險(xiǎn)公司內(nèi)部審計(jì)指引(試行)》為契機(jī),賦予內(nèi)部審計(jì)的獨(dú)立地位,樹立“服務(wù)型審計(jì)”意識(shí),改變工作思路,提高內(nèi)部審計(jì)人員風(fēng)險(xiǎn)管理能力,積極推動(dòng)內(nèi)部審計(jì)參與到風(fēng)險(xiǎn)管理中來(lái)。 本文的創(chuàng)新之處有:1.研究視角的創(chuàng)新:從內(nèi)部審計(jì)的角度來(lái)研究風(fēng)險(xiǎn)管理,從而豐富了保險(xiǎn)公司風(fēng)險(xiǎn)管理理論;2.把一般的內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理的理論運(yùn)用到保險(xiǎn)行業(yè)中,為該理論的發(fā)展和運(yùn)用做出貢獻(xiàn)。基于每個(gè)行業(yè)的特殊性,在企業(yè)具體運(yùn)用時(shí)需要把這種一般的指導(dǎo)理論具體化。
[Abstract]:Risk management has become the core of modern enterprise management. It is especially true for insurance companies with risk management. In the context of mixed operation, China's insurance companies are facing more and more risk factors. How to effectively carry out risk management has become a hot topic, and many researchers are in different ways. The idea of risk management is enriched. One of the widely popular and recognized ideas is to carry out comprehensive risk management for.2006 years. The State Council state assets supervision and Management Commission issued the guidelines for the overall risk management of central enterprises. Ideas, methods and strategies are worthy of reference for other large enterprises. The idea of comprehensive risk management is that all departments of the enterprise and all employees act as different roles in risk management. Internal audit, which plays an important role in internal control and governance structure, should also play a greater role in risk management. The International Association of internal auditors has given the new function of internal audit to participate in risk management. Internal audit organizations both at home and abroad have spared no effort to publicize the role of internal audit in risk management. Risk management audit has become a more and more important type of audit. It is necessary to explain that the article does not use the "insurance company risk management audit" directly as the title. On the one hand, it is to highlight the relationship between the two and highlight the role of "participation", on the other hand, to weaken the color of the "supervision" of the audit. In some chapters, to make the sentence more simple. Jie uses the expression of "risk management audit".
This paper first expounds the internal audit and risk management. Since the internal audit has been produced, the internal audit has experienced the financial audit stage, the business audit stage, the control audit stage, the end of the.90 period in the management audit stage. In order to adapt to the development of the new situation and improve the internal audit industry value, the international internal auditor Association redefines the internal audit. The function of risk management extends the risk management audit and actively advocates this concept in the world. Under its impetus, the association of internal audit associations of Asia and the Internal Audit Association of China are actively exploring the role of internal audit in risk management, and the development of internal audit in the direction of risk management audit. On the one hand, the idea of comprehensive risk management is gradually applied in all parts of the world. The effective practice of this idea also requires the participation of internal audit. In this way, the two have found the agreement point, formed the risk management audit, and the internal audit began to actively participate in the risk management. For the insurance companies with special emphasis on the risk of wind, the risk management is even more. It is necessary for internal audit to take part in internal audit. Therefore, it is necessary and feasible for internal audit to participate in risk management.
Secondly, the role, responsibility and intervention mechanism of the insurance company's internal audit participation in risk management is clarified. A complete risk management organization system should include decision-makers, managers, executors and assisters. For insurance companies, the decision-making power of risk management is often controlled by the board of directors, senior management or risk management committee. The risk management department is a specialist in risk management. The executors of risk management mainly include sales departments at all levels, business management departments, financial departments, actuarial departments, investment departments and so on. Because of their unique status and advantages, the internal audit department has become a risk management assister, or a consultant, consultant, and counselor. Role positioning determines its basic responsibilities: review and evaluate the rationality of the risk management organization system; review and evaluate the adequacy of risk identification; review and evaluate the appropriateness of risk measurement; review and evaluate the effectiveness of risk prevention, and ultimately provide advice, advice, and risk management for the board, management, and other departments. Training and other services. The role and responsibilities of the risk management are clearly defined, and the internal audit department is well known to participate in risk management. How does internal audit intervene in risk management? This requires internal audit to establish a scientific and standardized risk assessment monitoring index system based on its own professional advantages, and only risk and risk. Management has a full understanding to monitor and evaluate the risk management of other departments in order to put forward constructive suggestions for the company's risk management. In this process, a good information exchange and feedback mechanism is essential.
Thirdly, the article tries to design the basic process of risk management in the insurance company's internal audit. This process mainly includes the risk survey, the initial evaluation and sorting, the annual audit plan, the audit implementation, the audit report, the communication, the coordination, the suggestion and the follow-up audit. It can be seen that the biggest difference from the traditional internal audit lies in the risk. The survey, the first evaluation and order, is based on the comprehensive identification and evaluation of the risk factors of the enterprise. Through the sorting of these risks and risk factors, the audit plan is formulated on this basis, the key audit fields are found, the audit resources are allocated, the key risk factors which have great impact on the enterprises are focused on, and the audit is implemented. Avoid the abuse of the average force, concentrate the main energy to solve the main problems. In the process of implementation, we use the advantages of the internal audit technology to further study the risk factors, compare with the conclusions of the relevant departments, find out the audit differences, get the audit conclusions, put forward the audit proposals, and communicate with various departments to discuss the related matters of risk management. It is appropriate to ensure the effectiveness of risk management in the end.
Finally, on the basis of the internal audit system and the current situation of the insurance companies in China, this paper tries to explore the Countermeasures of the internal audit participation in risk management. Influenced by the traditional planned economy system, there are many disadvantages in the internal audit of the insurance companies in China, which can not meet the requirements of the development of modern insurance companies. These drawbacks are mainly reflected in the following aspects: The audit concept is backward, the function is narrow, and the organization lacks independence; the knowledge structure of the internal auditors is single, the quality is low; the audit means and the methods are backward. The insurance supervision and Management Committee issued the internal audit guidelines of the insurance company (Trial) in 2007 out of the internal control, the governance structure and the risk management. It will play an important role in promoting the development of the internal audit of insurance companies, which will play an important role in promoting the development of the internal audit of the insurance companies. This guide draws on the experience of the internal audit guidelines of the banking industry and the theory and practice of international internal audit. It has made great progress in many aspects, and can also find the shadow of the audit of risk management, and the internal audit is involved in the risk. Management has received certain attention. How to promote the role of internal audit in insurance companies in risk management so as to improve the level of risk management? First, establish a relatively independent internal audit organization system to enhance independence. Second, change ideas, reshape functional systems, and adhere to the "supervised" and "service-oriented" audit. Under the current background of our country, the supervision function of the internal audit of the insurance company can not be discarded or even strengthened. But the internal audit is not only supervision, it needs to carry out the service type work more, and the participation in risk management is a very important service type work. Third, change the knowledge structure of the internal auditors and improve their participation in the risk management. Therefore, we need to introduce a variety of talents. Fourth, to realize the risk management audit method, the innovation of technology. The internal audit should participate in the risk management, which involves the identification and measurement of the risk factors of the enterprise. The amount of information is huge. The traditional methods and methods are not possible to help the internal auditors to complete these work. Methods and means.
The main points of the article are: 1. because of the extreme importance of risk management to insurance companies, under the guidance of comprehensive risk management, the internal audit department should be actively involved in risk management; 2. the role of internal audit in the whole risk management system is wind risk assistants, whose functions are determined by this role; 3. The internal audit guidance (Trial) is an opportunity to give the independent status of internal audit, to establish a sense of "service type audit", to change the thinking of work, to improve the risk management ability of internal auditors, and to actively promote the participation of internal audit in risk management.
The innovation of this article is: 1. the innovation of the perspective of the research: the study of risk management from the perspective of internal audit, thus enriching the risk management theory of insurance companies; 2. applying the theory of the general internal audit to the insurance industry to contribute to the development and application of the theory. When the industry is applied, it is necessary to make this general guiding theory concrete.
【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
【分類號(hào)】：F239.45

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張繼來(lái),楊煜平;論內(nèi)部審計(jì)在保險(xiǎn)防范風(fēng)險(xiǎn)中的作用[J];保險(xiǎn)研究;2002年12期

2 張君;論我國(guó)保險(xiǎn)公司的風(fēng)險(xiǎn)管理[J];保險(xiǎn)研究;2003年03期

3 何顯鐸;國(guó)有保險(xiǎn)公司股改后內(nèi)部審計(jì)的定位[J];保險(xiǎn)研究;2003年03期

4 劉同文;保險(xiǎn)公司法人治理結(jié)構(gòu)中的內(nèi)部審計(jì)建設(shè)[J];保險(xiǎn)研究;2003年06期

5 郭清,樊治平,王建宇;論中資保險(xiǎn)公司的集成風(fēng)險(xiǎn)管理[J];保險(xiǎn)研究;2003年08期

6 林圖;內(nèi)部審計(jì)在現(xiàn)代企業(yè)風(fēng)險(xiǎn)管理中的職責(zé)與作用[J];財(cái)會(huì)通訊;2005年11期

7 陳智;;內(nèi)部審計(jì)在企業(yè)風(fēng)險(xiǎn)管理中的運(yùn)用[J];財(cái)會(huì)月刊;2006年36期

8 尹鈞惠;基于內(nèi)部審計(jì)的風(fēng)險(xiǎn)管理研究[J];經(jīng)濟(jì)研究參考;2005年52期

9 江先學(xué),趙宇龍;論壽險(xiǎn)公司的內(nèi)部審計(jì)[J];中國(guó)審計(jì);2002年03期

10 喬瑞紅;;內(nèi)部審計(jì)參與風(fēng)險(xiǎn)管理研究[J];交通財(cái)會(huì);2006年02期

相關(guān)碩士學(xué)位論文 前3條

1 周曉燕;保險(xiǎn)公司建立和實(shí)施增值型內(nèi)部審計(jì)研究[D];西南財(cái)經(jīng)大學(xué);2005年

2 黃兵海;著眼于整體化風(fēng)險(xiǎn)管理的內(nèi)部審計(jì)創(chuàng)新[D];武漢大學(xué);2005年

3 王素君;我國(guó)商業(yè)銀行增值型內(nèi)部審計(jì)制度研究[D];西南財(cái)經(jīng)大學(xué);2006年

，

本文編號(hào)：1900863