內部審計在企業風險管理中的應用研究

論文編號:CW193  論文字數:12062,頁數:18

內部審計在企業風險管理中的應用研究

摘 要
 隨著金融體制改革的日益深化，建立科學的公司治理結構和風險管理體制成為擺在每個企業面前的重要課題，而內部審計作為一項獨立、客觀、公正的約束與評價機制，在現代企業風險管理中正發揮著越來越重要的作用，履行和發揮內部審計在風險管理中的職責與作用是現代企業轉化經營機制、建立現代企業制度的客觀需要，也是內部審計充分發揮和提升審計價值實現增值服務的重要途徑。本文認為，內部審計是風險管理的重要組成部分，在企業防范于控制風險方面具有不可替代的作用。但是在我國，關于內部審計在企業風險管理的作用的理論研究和應用剛處于起步階段。因此如何利用內部審計在企業風險管理中的優勢，借鑒其他發達國家的先進理念，充分發揮內部審計在企業風險管理中的作用，是一個值得審計理論界進一步深入研究的課題。內部審計應該從轉變觀念、正確定位、健全制度等方面在企業風險管理中發揮作用，從而豐富內部審計實踐的內容，促進內部審計理論的發展。同時，通過對內部審計在企業風險管理中的作用的研究，了解風險管理對內部審計過程產生的影響，并提出相應對策，從而對推進內部審計適應新形勢、樹立新理念、構建新模式、探索新路子，促進內部審計事業發展起到積極地作用。
  
關鍵詞：內部審計；企業管理；風險投資

論文類型：應用型  
  

Internal audit in the research on the application of risk management
ABSTRACT
     With the increasingly deepen the reform of the financial system, establish the scientific corporation governance structure and risk management system become before each enterprise important topic in front of internal audit as an independent, objective and impartial constraints and eva luation mechanism, the modern enterprise risk management is playing an increasingly important role, perform and exert the internal audit in the risk management of the duty and function is modern enterprise management mechanism, establishing the transformation of modern enterprise system, but also the objective need of internal audit into full play and promote audit value realization value-added service of important ways. This paper argues that the risk management, internal audit is an important part of the enterprise, prevent to control risk aspects plays an irreplaceable role. But in China, about internal audit in the enterprise risk management of the role of theoretical research and application just at the beginning. Therefore how to make use of internal audit in the enterprise risk management and the advantage of the reference other developed countries the advanced idea, give full play to the internal audit in the enterprise risk management role, it is worth a auditing theory further research topic. Internal audit should be from changing ideas, correct positioning, and perfect the system of the enterprise risk management role, so as to enrich the content of internal audit practice, promote internal auditing theory development. Meanwhile, through to the internal audit in the enterprise risk management study, understand the role of risk management of internal audit process the impact, and put forward corresponding countermeasures, so as to promote internal audit to adapt to new situation, set up the new concept, to build the new mode, explore new ways, promote internal audit career development to play a positive role.
Key Words:Internal auditing; Enterprise management; Venture investment
Type of Thesis:Applied  Research

目 錄
1緒論 1
2 理論基礎 3
   2.1 內部審計概述 3
   2.2 風險，風險管理概述 3
   2.3 內部審計與企業風險管理關系 3
3 內部審計在企業風險管理中的應用現狀 5
   3.1 內部審計尚處于初級階段 5
   3.2 法律環境和行業規范還需加強 6
   3.3 審計人員的素質亟待提高 6
4 內部審計在企業管理中存在的問題 7
   4.1 內部審計缺乏獨立性 7
   4.2 重監督輕服務 7
   4.3 從業人員素質跟不上要求 7
5 內部審計在企業風險管理中的對策 9
   5.1 提高內部審計獨立性 9
   5.2 財務審計向管理審計轉化 9
   5.3 做好風險防范 9
   5.4 嚴格執行審計決定 9
6 內部審計在企業風險管理中的作用 11
   6.1 直接作用 11
   6.2 輔助作用 11
   6.3 獨特作用 11
6.3.1 能夠客觀的，從全局的角度管理風險 12
6.3.2 控制指導企業的風險策略 12
6.3.3 內部審計部門的建議更易引起注意 12
7 結束語 13
參考文獻 14
致謝 15