【摘要】：基于風(fēng)險(xiǎn)管理的內(nèi)部審計(jì)是企業(yè)預(yù)防經(jīng)營(yíng)風(fēng)險(xiǎn)的一種手段和方法,它以風(fēng)險(xiǎn)管控為目的貫穿每項(xiàng)審計(jì)業(yè)務(wù)的始終,它是企業(yè)進(jìn)行風(fēng)險(xiǎn)管理的最后一道防線。建立基于風(fēng)險(xiǎn)管理的內(nèi)部審計(jì)體系并有效實(shí)施不僅能提高企業(yè)的風(fēng)險(xiǎn)管理水平,而且能使企業(yè)更好地應(yīng)對(duì)由于內(nèi)外環(huán)境的變化所帶來(lái)的各種風(fēng)險(xiǎn),為企業(yè)增加價(jià)值、實(shí)現(xiàn)企業(yè)目標(biāo)服務(wù)。 本文在梳理風(fēng)險(xiǎn)管理審計(jì)的基本理論的基礎(chǔ)上,結(jié)合MC公司的實(shí)際情況,以內(nèi)部控制流程、主要風(fēng)險(xiǎn)點(diǎn)和應(yīng)對(duì)措施為主要內(nèi)容,按照內(nèi)部審計(jì)工作的程序搭建了MC公司的基于風(fēng)險(xiǎn)管理的內(nèi)部審計(jì)體系,以決策層和運(yùn)營(yíng)層為例探尋了風(fēng)險(xiǎn)管理審計(jì)在MC公司業(yè)務(wù)范圍內(nèi)的應(yīng)用方法,它對(duì)以后的實(shí)踐工作具有重要的指導(dǎo)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(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.45

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本文編號(hào)：2331054