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论文编号：	11664
作者编号：	2320170624
上传时间：	2020/6/19 16:44:51
中文题目：	Z公司风险导向项目采购审计研究
英文题目：	Research on the Risk-oriented Project Purchasing Audit of Z Company
指导老师：	张继勋
中文关键字：	内部审计；风险管理；风险导向内部审计
英文关键字：	internal audit; risk management; risk-oriented internal audit
中文摘要：	随着世界经济及人类社会的快速发展，企业发展所面临的的国内、国际市场 环境越发复杂，内部审计作为公司风险管理的重要组成部分，越发受到企业重视， 本文也对风险导向内部审计展开研究。全球各大公司之间的竞争重点已经转为 以先进技术为支撑，以开拓新需求、新市场为目标的蓝海竞争，我国越来越多的 大型公司也在顺应潮流发展，而与此相伴的则是更大的不确定性，公司需要更加 重视对各类风险的管理。公司内部审计工作主要的作用正是通过对公司内部风 险控制的监督检查，保障公司的正常经营运转。在现如今的背景下，公司内部审 计面临着更广泛的监督内容，在引入以风险为导向的内部审计方法后，更加强调 风险分析与预测，更有针对性的开展内部审计工作，提升工作的效率与效果。 本文首先通过文献研究与案例分析相结合的研究方法，对 Z 公司风险导向 内部审计进行研究。从风险导向内部审计与风险管理的理论研究出发，为案例研 究提供理论基础；其次对 Z 公司的经营管理，以及审计工作相关的情况进行分 析，并结合对 Z 公司内部审计团队开展的采购项目审计工作前期准备、项目实 施、后续报告及整改环节的层层分析，找出 Z 公司以风险为导向开展采购审计 对过程中所出现的问题，并对问题原因进行分析；最后结合风险导向内部审计的 要求，以及对案例的研究分析结果，为 Z 公司完善风险导向内部审计提出建议。 通过对一项采购项目案例的研究，更加具有针对性，对风险导向内部审计在我国 大型公司开展相关审计工作中的应用也更有实践性意义。共分为五部分内容。第 一部分，介绍风险导向内部审计在国内外研究的背景与意义，以及研究情况综述、 研究的内容与方法角度；第二部分，分析风险导向内部审计的演变与特点，以及 基本工作思路和流程，并确定本次研究的理论基础；第三部分，介绍 Z 公司的基 本情况，以及其风险导向内部审计工作开展的情况，并对 Z 公司现有内部审计 工作存在的问题及原因进行分析；第四部分，从公司整体角度出发，提出完善 Z 公司风险导向内部审计工作的建议；第五部分，最后总结，并说明研究的结论。
英文摘要：	With the rapid development of the world economy and human society, the domestic and international market environment faced by the companies is becoming more complex. As an important part of the company's risk management, internal audit is more and more valued by enterprises. This paper studies the risk-oriented internal audit. The focus of competition among major companies in the world has shifted to the blue ocean competition which needs to expand new demand and market with advanced technology. Many large companies in our country are also following the trend of development, which is accompanied by greater uncertainty, the company needs to pay more attention to the management of various risks. The main function of the company's internal audit is to ensure the normal operation of the company through the supervision and inspection of the company's internal risk control. In the current environment, the internal audit of the company faces a wider range of supervision content. Therefore, in order to guide and improve the efficiency and effectiveness of the internal audit work, it is necessary to introduce a risk-oriented internal audit method to emphasize the analysis and prediction of risks. This paper adopts the combination of literature research and case analysis to study the risk-oriented internal audit of Z company. Firstly, this paper starts from introduce the theoretical research of risk-oriented internal audit and risk management, and provides the theoretical basis for case study; secondly, it analyzes the operation and management background of Z company, as well as the relevant situation of audit work, and analyze the preliminary preparation, the implementation and the report and rectification phrase of the project purchasing audit, find out the problems in the process of Z company's risk-oriented purchasing audit, and analyze the causes of the problems; finally, put forward suggestions for Z company to improve the risk-oriented internal audit in combination with the requirements of risk-oriented internal audit and the results of the case analysis. Through the case study of a project purchasing audit, it is more targeted, and more practical significance for the application of risk oriented internal audit in the audit work of large companies in China. This paper is divided into five parts. The first part introduces the background and significance of risk-oriented internal audit research at domestic and abroad, as well as the research situation, the content and method of the research. The second part analyzes the evolution and characteristics of risk-oriented internal audit, as well as the basic work ideas and processes. and determine the theoretical basis of this research. The third part introduces the basic situation of Z Company, the status of internal audit work，as well as the problems existing in Z Company’s internal audit work and analyze the deep causes of the problems. The fourth part will put forward suggestions for improving the riskoriented internal audit work of Company Z. The fifth part makes the final summary, and description the conclusions of the research.
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