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论文编号：	13259
作者编号：	2320190734
上传时间：	2022/6/9 14:35:51
中文题目：	基于风险导向的A金融租赁公司 内部审计研究
英文题目：	Research on risk-oriented internal audit of financial leasing company A
指导老师：	张继勋
中文关键字：	金融租赁公司;风险导向内部审计;风险评估;增值型内部审计
英文关键字：	Financial leasing companies;risk-oriented internal audit;risk assessment;value-added internal audit
中文摘要：	金融租赁将融资功能与融物功能、贸易功能与投资功能融于一体，它是我国多层次金融服务体系中的重要金融工具。随着近年来宏观经济下滑，特别是受到新冠疫情的影响，上市公司违约频现，地方政府融资平台流动性趋紧，金融租赁公司面临的承租人信用风险加剧。此外，在防范化解金融风险的背景下，金融租赁公司面临的银保监会及国资委监管的合规风险增加。风险导向内部审计以风险为导向，可以完善公司治理、改善内部控制、提升风险管理，能够帮助公司实现战略经营目标。 本文通过对风险导向内部审计理论的研究，借鉴风险导向内部审计实践成果，采用案例分析法，立足A金融租赁公司目前的发展阶段，对A金融租赁公司内部审计存在的问题和原因进行了较为深入的分析；揭示了A金融租赁公司未能采用风险导向的审计工具、年度审计计划不能覆盖公司重大风险领域、具体审计项目未能防范风险以及内部审计人员专业能力有待提高等问题；指出了A金融租赁公司内部审计的职能定位有待优化、审计模式与风险脱节及审计资源整合程度低等不足是导致问题的原因；提出了A金融租赁公司在优化内部审计工作时应采用风险导向的审计工具，根据风险导向制定年度审计计划，根据风险导向开展具体审计项目以及培养风险导向的内部审计人才等具体对策，为相关研究提供一定地素材。
英文摘要：	Financial leasing integrates the functions of funds financing & material financing, and also integrates the functions of trading and investments together. It is an important financial instrument of muti-level financing service systems of China. With the shrinking of macro-economy in recent years, especially under the impact of COVID-19 pandemic, many listed companies frequently defaults, and the liquidity of some local government financing platform trends tight. The lessee's credit risk faced by financial leasing companies has increased . Besides, under the background of precaution and resolving financial risks, the compliance risks faced by financial leasing companies under the supervision of the CBRC and the SASAC have increased. Risk-oriented internal audit can help on the company governance improvement, internal control system enhancement, risk management reinforcement, and also help the company to achieve its business strategic objectives. On the basis of the theory of research of risk-oriented internal audit, learning from the practical results of risk-oriented internal audit, adopting case analysis method and also taking consideration of the current development stage of financial leasing company A, this paper performed a deep analysis of the problems and root cause of internal audit of financial leasing company A. It reveals problems including failing to adopt risk-oriented audit tools, annual audit plan cannot cover significant risk area, specified audit projects not preventable against risk and the professional competence of internal auditors need to be improved. It pointed out that the function positioning of internal audit needs to be optimized and the root cause is the disjoint of internal model with risk and low integration of audit resources. It also comes up with that company A shall use risk-oriented audit tools and work on annual audit plan and carry out specific audit projects according to risk orientation and cultivate risk oriented internal audit talents. This paper also provided materials to related research.
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