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论文编号：	12186
作者编号：	2320180666
上传时间：	2020/12/14 20:04:10
中文题目：	B资产管理公司风险导向内部审计应用研究
英文题目：	Research on the Application of Risk-Oriented Internal Audit in Assets Management Company B
指导老师：	梅丹
中文关键字：	风险导向内部审计；风险管理；内部控制
英文关键字：	Risk-oriented audit, Risk management, Internal control
中文摘要：	随着全球经济一体化步伐的加快，低增长、高负债、低膨胀、高泡沫成为了当前世界经济发展阶段的新特点。若想在风险日益增加的当前环境中实现平稳经营和健康发展，企业应当着力建设科学、完善的风险管理体系，充分发挥内部审计的作用。当前，传统的制度、财务导向内部审计仍然是国内企业内部审计的主流模式，但这种模式通常要耗费较多的审计资源，难以提供审计增值服务。风险导向内部审计在国外已被率先提出并广泛研究，但在我国的研究时间较短，对其内容和形式的研究还不充分，难以完全支撑其在我国企业中的实践应用。 B公司是国有四大资产管理公司之一，具有多元化的综合金融服务功能，属于行业领跑者。其作为资产管理公司，成立之初就是为化解风险，而伴随着经营和发展，更是持续面临多种风险的冲击，这就使得B公司对实施风险导向内部审计具有强烈的需求。 在这样的背景下，本文以B资产管理公司为研究对象，首先以国内外专家学者的研究为基础，明确本文研究切入点，说明了风险导向内部审计的定义、特征，并详细阐述了现有研究成果中被广泛认可的风险导向内部审计基础理论。其次，以B资产管理公司某一具体审计项目为案例，综合运用文献分析和案例分析相结合的方法，对其目前开展的内部审计工作情况进行全面分析，指出当前内部审计过程中存在的不足，提出改进审计流程的建议，即审计计划阶段充分识别风险，依据风险评估结果分配审计资源，针对关键风险点提出审计建议。最后，指出B资产管理公司为顺利实施新的内部审计模式应提供的保障措施，包括健全风险管理体系，推进审计信息化建设，提升审计人员综合素质等。 通过本文的研究，希望对B资产管理公司风险导向内部审计的实践应用提供借鉴，使管理层可以重视内部审计工作的意义，加深对企业风险的关注，使内部审计能够更好的发挥作用，实现促进企业价值增值的目标。
英文摘要：	With the acceleration of the global economic integration, low growth, high debt, low inflation, and high bubbles have become new characteristics of the current stage of world economic development, and new requirements have been put forward for the development of enterprises. Therefore, to achieve stable operation and healthy development in the current environment, companies should focus on building a scientific risk-management system, and give full play to the role of internal audit in order to manage risks and achieve corporate goals. At present, the traditional internal audit is still the mainstream mode which usually consumes more resources and provides audit value-added services difficultly. In order to avoid risks and develop in a healthy way, companies must combine the concepts of internal audit and risk management into all business process. Risk-oriented internal audit has been first proposed and extensively studied abroad, while the research in our country on its content is insufficient, and it is difficult to fully support its practical application. As one of the four largest assets management companies, Company B is an industry leader with diversified comprehensive financial service functions. As an asset management company, it was established to resolve risks at the beginning. With its operation and development, it continues to face the impact of multiple risks, which makes Company B have a strong demand for risk-oriented internal audit. Therefore, this article selects Company B as the research object, which has strong practical significance. Based on the research of domestic and foreign scholars, this article clarifies the entry point of this article, explains the definition and characteristics of risk-oriented internal audit, comparison with traditional mode, and elaborates the basic theory of risk-oriented internal audit. Secondly, comprehensively using the method of combining literature and case analysis to describe current internal audit work of Company B, and putting forward suggestions for establishing a risk-oriented internal audit workflow. Thirdly, pointing out the safeguard measures that Company B should provide for the smooth implementation of the new internal audit model. Finally, through the theories and suggestions in this article, providing reference value for the practical application of risk-oriented internal audit in Company B, so that the management can pay attention to the significance of internal audit, and deepen the focus on corporate risks so that make internal audit play a better role to achieve the goal of value appreciation. Through the research of this article, the author hopes to provide reference for the practical application of risk-oriented internal audit of Company B, so that the management can pay more attention to the significance of internal audit work, deepen the concern about corporate risks, and transform risk-oriented internal audit at the ideological and strategic level. The role, functions and work focus of the company should change from post-event result audit to pre-process audit, transition from inspection and supervision function to consulting and evaluation function, to improve the technology and tools of risk-oriented internal audit in the construction of information systems, and to strengthen the risk model innovative application and construction of technical means are promoted to enable internal audit to play a better role and achieve the goal of promoting enterprise value appreciation.
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