【作者】 李强；

【导师】 刘桂英；

【作者基本信息】 河北大学 ， 会计学， 2011， 硕士

【摘要】 近年来,由于一系列重大事件、财务丑闻的频出,相关法律法规的出台,风险管理成为全球关注的焦点,世界上许多国家和相关的国际机构都认识到加强风险管理的重要性。而作为保证委托受托责任实现的有效控制机制,内部审计是公司治理的重要要素之一。而随着风险的渗入,公司治理关注焦点逐渐转向了风险管理。相应地,内部审计目标也开始面向风险管理。最新修订的内部审计定义明确了内部审计以评价风险管理、控制及公司治理流程从而为组织增加价值为其主要作用。它合理的组织模式和职能的发挥,能帮助企业评估各种风险、优化公司风险管理流程,为完善公司治理提供支持。我国企业越来越与世界紧密联系,面对环境变化、不确定因素等潜在风险所需要投入的风险成本的不断增加,如何认识、评估以及应对企业运营中所存在的各种风险因素成为当代企业亟待解决的课题。基于此,本文以规范研究、定性分析和案例研究相结合的研究方法,首先概括了风险导向内部审计历史溯源及其最新发展,然后在对风险管理相关理论进行介绍的基础上,在受托经济责任理论和价值链理论指导下,将风险导向内部审计置于企业风险管理框架下,进行风险管理对内部审计的需求分析,认为内部审计是企业风险管理的重要的价值实现手段,在改善组织运营、提高风险管理和公司治理、增加组织价值等方面发挥着重要作用,并在对二者的整合的必要性和可行性研究基础上,从治理层面、管理层面以及执行层面和事后改进几个方面展开风险导向内部审计和企业风险管理的整合研究。最后以青岛海尔集团风险导向内部审计与企业风险管理的成功案例再次论证了内部审计在风险管理中的重要作用,为之后我国企业开展风险导向内部审计和风险管理提供借鉴。更多还原

【Abstract】 In recent years,as a series of major events, the frequency of financial scandals, the introduction of relevant laws and regulations. Risk management becomes the focus of global concern, many countries and relevant international organizations recognize the importance of risk management that should be strengthened. And as the management control mechanism that play an importment role in ensuring accountability to be effective performance,the internal auditing is an important part of corporate governance.With the infiltration of the risk, gradually the corn of corporate governance turn to the risk management. Accordingly,the internal auditing begin to be focus on the risk management. In order to add value for the organization,the latest definition of the internal auditing confirm the role of internal audit is to evaluate the risk management, control and governance processes. With setting up reasonablely and playing in effect, it can help companies to assess the risks, to assist the company’s risk management, to provide endorsement for improving the corporate governance. with our corporate closely ties to the world and changing of the environment,uncertainties and other potential risks need the rising costs for the increasing risks, that how to understand, assess and respond to the various risks becomes the urgency issue for the Contemporary Business.Based on that, with a combination research methods of normative research and qualitative analysis,we firstly discourse the basic concepts and theories of the risk oriented internal audit: then the theory of risk management are introduced, based on the theory of the value chain, we discuss the relationship between the risk oriented internal audit and enterprise risk management. Through analyzing the need of the risk management for the internal audit,we think that as the means of enterprise risk management, internal audit play an important role in improving organizational operations, enhancing risk management and corporate governance, increasing the value of the organizations. And on the basis of the necessity and feasibility research, we launch the integration research between the risk oriented internal auditing and risk management from management level, management level, executive level and after-improving.Finally,we take the Qingdao Haier Group as a successful example which demonstrates once again the necessity of establishing the enterprise risk management approach and the importance of the internal audit in risk management, and as the reference for the after enterprises.更多还原