【摘要】：習(xí)近平總書(shū)記在2016年7月召開(kāi)的全國(guó)國(guó)有企業(yè)改革座談會(huì)上作出重要指示:必須理直氣壯做優(yōu)做強(qiáng)做大國(guó)有企業(yè),不斷增強(qiáng)活力、影響力、抗風(fēng)險(xiǎn)能力,實(shí)現(xiàn)國(guó)有資產(chǎn)保值增值。在國(guó)有企業(yè)強(qiáng)化風(fēng)險(xiǎn)管理的進(jìn)程中,內(nèi)部審計(jì)的作用不容忽視。為了適應(yīng)國(guó)有企業(yè)改革發(fā)展的需要,內(nèi)部審計(jì)開(kāi)始轉(zhuǎn)型為以風(fēng)險(xiǎn)為導(dǎo)向,對(duì)風(fēng)險(xiǎn)管理進(jìn)行再監(jiān)督,以更好的服務(wù)于國(guó)有企業(yè),促進(jìn)國(guó)有資產(chǎn)的保值增值。H公司是一家大型國(guó)有企業(yè),其審計(jì)理念及方法都處于行業(yè)領(lǐng)先地位。因此,本文選取H國(guó)有企業(yè)作為研究對(duì)象,首先介紹了其應(yīng)用風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的背景,然后分析了其應(yīng)用風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的過(guò)程,即從風(fēng)險(xiǎn)評(píng)估開(kāi)始,運(yùn)用系統(tǒng)的方法分析審計(jì)對(duì)象A國(guó)有企業(yè)的內(nèi)外部風(fēng)險(xiǎn),在風(fēng)險(xiǎn)量化排序的基礎(chǔ)上制定審計(jì)方案,確定審計(jì)重點(diǎn),實(shí)施控制測(cè)試,最終提出整改措施。本文總結(jié)了H國(guó)有企業(yè)應(yīng)用風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的過(guò)程中存在的問(wèn)題,包括風(fēng)險(xiǎn)管理和內(nèi)部審計(jì)的契合程度不足;風(fēng)險(xiǎn)數(shù)據(jù)評(píng)估機(jī)制不夠完善;分散的風(fēng)險(xiǎn)數(shù)據(jù)拉低審計(jì)效率;內(nèi)部審計(jì)利用信息化程度不足。并針對(duì)存在的問(wèn)題,提出以下改進(jìn)建議:加強(qiáng)風(fēng)險(xiǎn)管理與內(nèi)部審計(jì)的整合;建立風(fēng)險(xiǎn)量化模型并進(jìn)行動(dòng)態(tài)評(píng)估;建立全面的企業(yè)風(fēng)險(xiǎn)數(shù)據(jù)庫(kù);加強(qiáng)內(nèi)部審計(jì)的信息系統(tǒng)建設(shè)。通過(guò)介紹H國(guó)有企業(yè)內(nèi)部審計(jì)對(duì)風(fēng)險(xiǎn)導(dǎo)向模式的應(yīng)用、應(yīng)用過(guò)程中存在的問(wèn)題以及相應(yīng)的解決對(duì)策,為其他國(guó)有企業(yè)內(nèi)部審計(jì)的轉(zhuǎn)型帶來(lái)了以下啟示:國(guó)有企業(yè)應(yīng)加強(qiáng)內(nèi)部審計(jì)制度建設(shè),完善內(nèi)部審計(jì)機(jī)構(gòu)設(shè)置,強(qiáng)化風(fēng)險(xiǎn)意識(shí),提升內(nèi)部審計(jì)信息化水平,及以風(fēng)險(xiǎn)為導(dǎo)向開(kāi)展國(guó)有資產(chǎn)審計(jì)。本文的特點(diǎn)在于不同于以往對(duì)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)純理論性的研究,而是以具體案例為依托,選取一個(gè)國(guó)有企業(yè)進(jìn)行分析,詳細(xì)地介紹風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)工作情況和每一個(gè)程序的具體操作流程。通過(guò)對(duì)這個(gè)案例的效果分析,證實(shí)了在國(guó)有企業(yè)中應(yīng)當(dāng)實(shí)施風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì),闡述了將風(fēng)險(xiǎn)理念契合于內(nèi)部審計(jì)整個(gè)過(guò)程中的重要性,以便使內(nèi)部審計(jì)更好地服務(wù)于國(guó)有企業(yè)。
[Abstract]:General Secretary Xi Jinping gave important instructions at a national forum on state-owned enterprise reform held in July 2016: it is necessary to be outspoken and strong, strengthen state-owned enterprises, constantly enhance vitality, influence, and ability to resist risks. To maintain and increase the value of state-owned assets. In the process of strengthening risk management in state-owned enterprises, the role of internal audit can not be ignored. In order to meet the needs of the reform and development of state-owned enterprises, internal audit began to transform into risk-oriented, re-supervision of risk management, in order to better serve state-owned enterprises. H Company is a large state-owned enterprise, whose audit idea and method are in the leading position of the industry. Therefore, this paper selects H state-owned enterprise as the research object, first introduces the background of its application risk-based internal audit, then analyzes the process of its application risk-based internal audit, that is, starting from risk assessment. The internal and external risks of the auditing object A state-owned enterprises are analyzed by the systematic method. Based on the quantitative ranking of risks, the audit scheme is formulated, the audit emphases are determined, the control tests are carried out, and the corrective measures are finally put forward. This paper summarizes the problems existing in the process of applying risk-oriented internal audit in H state-owned enterprises, including the lack of conformity between risk management and internal audit, the imperfect risk data evaluation mechanism, the low audit efficiency caused by dispersed risk data, the lack of conformity between risk management and internal audit, and the lack of conformity between risk management and internal audit. The degree of informatization of internal audit is insufficient. In view of the existing problems, the following suggestions are put forward: strengthening the integration of risk management and internal audit; establishing risk quantification model and dynamic evaluation; establishing a comprehensive enterprise risk database; strengthening the information system construction of internal audit. This paper introduces the application of the internal audit of H state-owned enterprises to the risk-oriented model, the problems existing in the application process and the corresponding solutions. It brings the following enlightenment for the transformation of internal audit of other state-owned enterprises: the state-owned enterprises should strengthen the construction of internal audit system, perfect the setting of internal audit institutions, strengthen the risk consciousness, and enhance the level of internal audit informatization. And risk-oriented state-owned assets audit. The characteristics of this paper are different from the previous research on the pure theory of risk-based internal audit, but based on specific cases, select a state-owned enterprise to analyze. Detailed introduction of risk-oriented internal audit and the specific operation of each procedure. Through the analysis of the effect of this case, it is proved that the risk-oriented internal audit should be carried out in state-owned enterprises, and the importance of adapting the risk concept to the whole process of internal audit is expounded. In order to make the internal audit better serve the state-owned enterprises.
【學(xué)位授予單位】：廣東工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45;F276.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張志平;;以風(fēng)險(xiǎn)為導(dǎo)向的國(guó)有企業(yè)內(nèi)部審計(jì)研究[J];財(cái)會(huì)學(xué)習(xí);2016年15期

2 趙廣宇;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)實(shí)務(wù)探究[J];中國(guó)市場(chǎng);2016年29期

3 魏巍;;論企業(yè)集團(tuán)內(nèi)部審計(jì)制度的構(gòu)建[J];財(cái)會(huì)學(xué)習(xí);2016年04期

4 韋小泉;李瓊;;基于風(fēng)險(xiǎn)導(dǎo)向的內(nèi)部審計(jì)方法探析[J];中國(guó)內(nèi)部審計(jì);2015年12期

5 郭梅欽;;淺談我國(guó)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)存在的問(wèn)題及對(duì)策[J];財(cái)會(huì)學(xué)習(xí);2015年16期

6 程安林;;內(nèi)部控制制度變遷演化的動(dòng)因選擇:外力驅(qū)動(dòng)還是內(nèi)生驅(qū)動(dòng)?[J];審計(jì)與經(jīng)濟(jì)研究;2015年03期

7 尤雪英;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì):邏輯框架與實(shí)現(xiàn)機(jī)制——基于價(jià)值增值視角的分析[J];新會(huì)計(jì);2015年03期

8 王穎;卜海;;內(nèi)部控制與組織文化的契合及互動(dòng)——特征辨析與路徑探索[J];審計(jì)與經(jīng)濟(jì)研究;2014年06期

9 莊飛鵬;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)應(yīng)用初探[J];財(cái)務(wù)與會(huì)計(jì);2014年10期

10 畢翼;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的合理選擇——內(nèi)部控制審計(jì)的角色定位與再審視[J];財(cái)會(huì)通訊;2014年19期

相關(guān)會(huì)議論文 前1條

1 劉濤;;大數(shù)據(jù)在企業(yè)內(nèi)部審計(jì)中的應(yīng)用[A];2015年7月建筑科技與管理學(xué)術(shù)交流會(huì)論文集[C];2015年

，

本文編號(hào)：2225638