【摘要】：二零一四年,由中國(guó)內(nèi)部審計(jì)協(xié)會(huì)(CIA)發(fā)布的最新版《中國(guó)內(nèi)部審計(jì)準(zhǔn)則》,在有關(guān)風(fēng)險(xiǎn)導(dǎo)向理念方面與國(guó)際內(nèi)部審計(jì)界保持了充分的一致。風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式已在國(guó)內(nèi)外多家企業(yè)有效開(kāi)展,并有效促進(jìn)了企業(yè)風(fēng)險(xiǎn)管控水平的提升,也使得審計(jì)創(chuàng)造價(jià)值能夠更加充分的體現(xiàn)和發(fā)揮。本文討論的東方公司系一家水泥生產(chǎn)制造企業(yè),隨著國(guó)內(nèi)水泥產(chǎn)能過(guò)剩加劇影響逐漸凸顯、水泥行業(yè)各品牌之間競(jìng)爭(zhēng)愈演愈烈、政府對(duì)安全管理及環(huán)保管理的監(jiān)督和管控日益加強(qiáng),東方公司面臨的各種運(yùn)營(yíng)風(fēng)險(xiǎn)更加趨于復(fù)雜和多樣,風(fēng)險(xiǎn)理念日益盛行,這使得東方公司決策層對(duì)風(fēng)險(xiǎn)的重視程度和關(guān)注度大幅提升,要求內(nèi)部審計(jì)基于風(fēng)險(xiǎn)而創(chuàng)造更多價(jià)值,原有的審計(jì)模式顯然已難以勝任,需要更加有效的新的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式來(lái)適應(yīng)。本人結(jié)合東方公司具體情況,基于內(nèi)部審計(jì)和風(fēng)險(xiǎn)理論,重新建構(gòu)了風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式,提出了使該模式得以有效運(yùn)行實(shí)施的具體方式和保障舉措。本文的創(chuàng)新點(diǎn)在于：一是分別從審計(jì)目標(biāo)的篩選確定、工作作業(yè)模式和考評(píng)指標(biāo)的調(diào)整三個(gè)維度,對(duì)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在企業(yè)的運(yùn)行實(shí)施,進(jìn)行了較為系統(tǒng)的建構(gòu)。二是引入中醫(yī)“望聞問(wèn)切”理念,透視這一審計(jì)模式的構(gòu)建,豐富了內(nèi)部審計(jì)的視野。東方公司實(shí)施風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式,更貼近東方公司運(yùn)營(yíng)實(shí)際,符合企業(yè)長(zhǎng)遠(yuǎn)發(fā)展目標(biāo),具有較強(qiáng)的實(shí)用性和可行性。希望這種審計(jì)模式在提升東方公司內(nèi)部審計(jì)工作價(jià)值的同時(shí),也能為其他企業(yè)提供很好的借鑒。
[Abstract]:In 2014, the latest edition of the China Internal Audit Standards, issued by the China Internal Audit Association (CIA), is fully consistent with the international internal audit community in terms of risk-based concepts. Risk-oriented internal audit model has been effectively carried out in many enterprises at home and abroad, and has effectively promoted the level of enterprise risk management and control, and also makes audit create value more fully reflect and play. Dongfang Company discussed in this paper is a cement manufacturing enterprise. With the increasing influence of overcapacity of cement in China, the competition among brands in cement industry is becoming more and more intense. The government's supervision and control of safety management and environmental protection management are increasingly strengthened, and the various operational risks faced by Oriental companies tend to become more complex and diverse, and the risk concept is increasingly prevalent. This makes the decision makers of Eastern companies pay more attention to risk and require internal audit to create more value based on risk. The original audit model is obviously not competent. A more effective new risk-oriented audit model is needed to adapt. Based on the internal audit and risk theory, the author reconstructs the risk-oriented internal audit model, and puts forward the specific ways and measures to make the model run effectively. The innovation points of this paper are as follows: first, from the three dimensions of the selection of audit objectives, the adjustment of work operation mode and the adjustment of evaluation index, a systematic construction has been carried out on the implementation of risk-based internal audit in enterprises. The second is to introduce the concept of "looking and hearing and asking", and perspective the construction of this audit mode, which enriches the vision of internal audit. The implementation of risk-oriented internal audit model in oriental company is more close to the actual operation of eastern company, which accords with the long-term development goal of the enterprise, and has strong practicability and feasibility. It is hoped that this kind of audit mode can improve the value of internal audit work of Dongfang Company and also provide good reference for other enterprises.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F239.45;F426.71

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本文編號(hào)：2254417