【摘要】：基于風險管理的內(nèi)部審計是企業(yè)預防經(jīng)營風險的一種手段和方法,它以風險管控為目的貫穿每項審計業(yè)務的始終,它是企業(yè)進行風險管理的最后一道防線。建立基于風險管理的內(nèi)部審計體系并有效實施不僅能提高企業(yè)的風險管理水平,而且能使企業(yè)更好地應對由于內(nèi)外環(huán)境的變化所帶來的各種風險,為企業(yè)增加價值、實現(xiàn)企業(yè)目標服務。 本文在梳理風險管理審計的基本理論的基礎(chǔ)上,結(jié)合MC公司的實際情況,以內(nèi)部控制流程、主要風險點和應對措施為主要內(nèi)容,按照內(nèi)部審計工作的程序搭建了MC公司的基于風險管理的內(nèi)部審計體系,以決策層和運營層為例探尋了風險管理審計在MC公司業(yè)務范圍內(nèi)的應用方法,它對以后的實踐工作具有重要的指導作用。
[Abstract]:Internal audit based on risk management is a means and method for enterprises to prevent management risks. It runs through every audit business with the aim of risk control. It is the last line of defense for enterprises to carry out risk management. The establishment of internal audit system based on risk management and its effective implementation can not only improve the level of risk management of enterprises, but also enable enterprises to deal with all kinds of risks brought about by changes in internal and external environment and add value to enterprises. To achieve the objectives of the enterprise service. On the basis of combing the basic theory of risk management audit, combined with the actual situation of MC company, this paper takes the internal control process, main risk points and countermeasures as the main contents. According to the procedure of internal audit, the internal audit system based on risk management of MC company is set up, and the application method of risk management audit in the scope of business of MC company is explored by taking decision level and operation level as examples. It has the important guidance function to the later practice work.
【學位授予單位】：內(nèi)蒙古大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F239.45

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