【作者】 汪振纲；

【导师】 傅太平；

【作者基本信息】 湘潭大学 ， 工商管理， 2008， 硕士

【摘要】 内部审计是基于受托经济责任的需要而产生和发展起来的,是经营管理分权制的产物。进入20世纪90年代以后,随着企业规模的扩大,分支机构和管理层次逐渐增多,公司面临的经营风险逐渐增多。公司管理当局希望得到更富有建设性的服务以巩固、提高其组织地位,于是对内部审计工作提出了新的要求。企业对风险管理的空前重视,为内部审计提供了一个增加企业价值的绝好机会;同时,内部审计参与风险管理工作是其发展的趋势。风险管理审计是对传统审计方式的突破和创新,是融风险管理、审计为一体的新兴审计模式,是以对整个组织的风险进行评估与改善为最终目的的一种审计理念。风险管理审计从组织目标的角度来评估与改善风险,为专业的风险管理部门或专职的风险管理人员提供咨询与保证服务,从而将内部审计在企业中的作用推向一个新的更高层次。本文以国内外最新审计理念为导引,采用文献研究、比较研究、理论分析方法,研究了风险管理审计在企业的应用现状、应用中存在的问题及原因并提出了相应的完善策略。文章首先对企业开展风险管理审计进行了理论分析。然后,通过对我国企业内部审计工作的观察和分析,找出了风险管理意识及风险管理技能有待加强、内部控制目标片面、组织架构还不完善等一系列问题。针对上述问题,借鉴美台风险管理审计发展经验,提出了加强风险意识和风险管理技能、引导控制活动、架构风险保障体系等完善对策。更多还原

【Abstract】 Internal audit develops due to the need of economic responsibility of the entrusted party in enterprise. It is the result of decentralization of management. Since the 1990’s, along with the expansion of enterprise scale and more branches and multiple management levels, enterprises nowadays are encountering more and more management risks. The concerning authorities expect to consolidate services and improve its position. Therefore the internal audit work has made new demands.The unprecedented emphasis on risk management provides an absolutely excellent chance for internal audit to enhance enterprise value. Meanwhile, it is the inevitable trend to add risk management into internal audit. Risk management audit is a great breakthrough and innovation of new-emerging audit mode, which integrates risk management and auditing and embodies a new conception with the ultimate goal of evaluating and improving the organizational risk. Risk management audit tries to control risk from the organizational goal perspective and provide risk management consulting and assurance service to professional risk management section, thus to endow internal audit with a higher status of importance.With reference to the latest auditing theories and utilizing the means of literature study, comparative study and theoretical study, this paper studies the application actuality and present problems of internal audit in enterprises, and tries to find the cause of the problems and provide reasonable solutions. At the beginning, this paper makes a theoretical study of risk management audit in enterprises. And then, after the further study to internal audit of domestic enterprises, there are many useful findings, such as lack of risk identification sense and inadequate risk management skill. In addition, the internal control goal is far from comprehensive, and the organizational structure needs to be improved. In consideration to these problems in China and risk management audit experience in United States and Taiwan, the paper finally provides some feasible solutions including strengthening risk identification and risk management skill, conducting risk controlling activities and constructing framework for risk security system.更多还原