【摘要】： 21世紀是充滿挑戰(zhàn)和機會的新紀元,多樣化和多變化的環(huán)境使企業(yè)的經營管理經歷著實質性的變革。內部審計是確保受托責任有效履行的管理控制機制,也必須隨之而發(fā)展,才能成為企業(yè)價值鏈上一個必要的環(huán)節(jié),為企業(yè)提供“增值”服務。風險導向內部審計是內部審計發(fā)展的最新階段,國際上關于它的理論及實務問題尚處于研究的初級階段。2003年,中國內部審計協(xié)會發(fā)布了第一批中國內部審計準則,邁出了我國內部審計職業(yè)化的步伐。我國內部審計理論及實務研究與國際水平相比有很大差距,這也意味著有較廣闊的發(fā)展空間。本文選擇內部審計領域最前沿的風險導向內部審計進行研究,既有理論意義又有現實意義。 本文共分六章,各章內容如下: 引言部分介紹選題動因、理論前提、研究方法與主要思路。第二章,內部審計理論與實踐的歷史沿革。本章主要論述內部審計發(fā)展的歷史:萌芽狀態(tài)→財務導向內部審計→業(yè)務導向內部審計→管理導向內部審計→風險導向內部審計,從企業(yè)管理理論演進出發(fā)揭示其對各個內部審計階段的影響,這此發(fā)展歷程背后觀察受托責任這一動態(tài)概念的變化,從而解釋內部審計歷史演進的規(guī)律。第三章,風險導向內部審計基本理論。主要論述內部審計的最新發(fā)展階段—風險導向內部審計的基本理論。第四章,推行風險導向內部審計的現狀、必要條件和影響因素。第五章,推進我國風險導向內部審計的建議。第六章,風險導向內部審計在EA公司的應用,第五、六張是理論聯系實際的兩章。 本文主要通過對我國內部審計現狀的分析,論述了我國內部審計進行風險導向審計的必要性,提出了風險導向內部審計在我國推行的建議,以期待對風險導向內部審計在我國的應用提供一定的幫助。
[Abstract]:The 21st century is a new era full of challenges and opportunities. The diversified and changing environment makes the management of enterprises undergo substantial changes. Internal audit is a management control mechanism to ensure the effective performance of entrusted responsibilities, and must be developed with it in order to become a necessary link in the value chain of enterprises and provide "value-added" services for enterprises. Risk-oriented internal audit is the latest stage of the development of internal audit, and the international theoretical and practical issues about it are still in the initial stage of study. In 2003, the China Internal Audit Association issued the first batch of Chinese internal audit standards. We have taken the step of professionalization of internal audit in our country. Compared with the international level, the research on internal audit theory and practice in our country has a big gap, which also means that there is a wide space for development. This paper chooses the most advanced risk-oriented internal audit in the field of internal audit, which has both theoretical and practical significance. This paper is divided into six chapters, each chapter is as follows: introduction introduces the motivation, theoretical premise, research methods and main ideas. The second chapter is the historical evolution of internal audit theory and practice. This chapter mainly discusses the history of the development of internal audit: budding financial-oriented internal audit, business-oriented internal audit, management-oriented internal audit, risk-oriented internal audit, Starting from the evolution of enterprise management theory, this paper reveals its influence on each stage of internal audit, and observes the change of the dynamic concept of fiduciary responsibility behind this course of development so as to explain the law of the evolution of the history of internal audit. The third chapter is the basic theory of risk-oriented internal audit. This paper mainly discusses the basic theory of risk-oriented internal audit, which is the latest development stage of internal audit. The fourth chapter, the implementation of risk-oriented internal audit of the status quo, necessary conditions and influencing factors. The fifth chapter, advance our country risk-oriented internal audit suggestion. The sixth chapter, the application of risk-oriented internal audit in EA, and the fifth and sixth chapters are two chapters of theory and practice. Based on the analysis of the present situation of internal audit in China, this paper discusses the necessity of risk-oriented audit in China, and puts forward some suggestions for the implementation of risk-oriented internal audit in China. In order to look forward to the risk-oriented internal audit in China to provide some help.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.45

【引證文獻】

相關期刊論文 前2條

1 李曉春;高維紅;李艷萍;;風險導向內部審計在我國的應用研究[J];財會通訊;2011年12期

2 王呈璐;;基于風險導向審計模式的內部審計研究[J];商場現代化;2011年13期

相關碩士學位論文 前5條

1 黨存琳;甘肅電投集團公司風險導向內部審計模式構建研究[D];蘭州大學;2010年

2 張淑貞;內部審計免疫系統(tǒng)的構建與實施研究[D];山東經濟學院;2011年

3 王拼;風險導向內部審計與公司治理關系研究[D];河北大學;2011年

4 王星;企業(yè)風險導向內部審計理論分析及其應用[D];財政部財政科學研究所;2012年

5 章影;基于過程效率和風險導向的企業(yè)內部審計績效的研究及應用[D];山東財經大學;2013年

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本文編號：2453371