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论文编号：	15489
作者编号：	2320224216
上传时间：	2025/6/12 20:26:06
中文题目：	基于风险导向的SH公司采购审计研究
英文题目：	Research on Procurement Audit of SH company Based on Risk Orientation
指导老师：	梅丹
中文关键字：	风险导向；内部审计；采购审计
英文关键字：	Risk-Oriented；Internal Audit；Procurement Audit
中文摘要：	在经济与科学技术迅速发展的背景下，企业面临着日益严峻的经营风险。而作为企业运营链起点和供应链管理关键环节的采购环节，实际上潜藏着诸多风险。如何更加有效地控制经营风险，已成为企业维持稳健运行的首要任务。作为现代企业治理体系的关键组成部分，内部审计通过其独特的监督职能，在风险预警和防控方面发挥着至关重要的作用。风险导向内部审计聚焦于风险，通过优化审计资源配置，将审计重点放在高风险区域，以期及时发现并解决问题，不断改进风险控制策略，从而为企业增加价值并提升公司治理水平。然而，由于风险导向内部审计在我国起步较晚，许多企业仍在探索如何将这一理念贯穿于审计工作的各个流程中。 本文采用文献研究与案例研究相结合的方法，对风险导向内部审计理论和采购审计领域的现有研究成果进行了梳理，从宏观层面把握相关理论的研究动态和未来趋势，构建了本文研究的分析框架和理论支撑体系。然后，以SH公司的采购审计为具体案例研究对象，深入剖析了SH公司应用风险导向开展采购审计的现状，揭示出该公司在采购风险识别与评估、审计程序执行、审计成果运用及信息化建设等方面存在的问题和不足，基于风险导向内部审计理论，本研究提出了以下优化路径：完善采购审计风险量化评估、持续动态评估采购风险、完善采购审计内容和实施程序、明确整改要求和整改责任、完善审计整改成果的后续评估流程、强化审计人员专业能力培养、推进审计信息化建设等。这些措施的实施将有助于提升采购审计的整体质量，改善企业内部风险管理，从而为企业的高质量发展提供有力保障。希望本文的研究成果不仅可以为SH公司优化风险导向内部采购审计实践提供有益的启示，同时也能为其他企业优化内部采购审计、提升风险管理水平提供借鉴和参考。
英文摘要：	In the context of rapid economic and technological advancement, enterprises are increasingly confronted with operational risks. Procurement, as the starting point of the enterprise business chain, harbors numerous potential risks. How to control operational risks more effectively has become the primary issue that needs to be addressed for the long-term and sustainable development of enterprises.Internal audit, as an important component of corporate governance, plays a crucial role in enhancing internal oversight and identifying latent risks. Risk-oriented internal audit focuses on risk , allocates audit resources to corresponding high-risk areas, aims to identify and resolve issues, and continuously improve risk control measures.It is an effective means for enterprises to increase corporate value and improve governance.However, given the late introduction of risk-oriented internal audit in China, many enterprises are still in the process of integrating risk-based concepts into their auditing practices. By combining literature research and case study methodologies, this paper sets up the theoretical basis and framework of risk-oriented internal audit by reviewing the domestic and international research outcomes.Then, taking SH company's procurement audit as an example, the paper deeply analyzes the current situation of SH company's procurement audit.The research identifies existing deficiencies in several key areas, including procurement risk identification and assessment, audit procedure implementation, utilization of audit findings, and information system development. Based on the theoretical framework of risk-oriented internal auditing, the study proposes the following optimization pathways: enhancing the quantitative assessment of procurement audit risks, implementing continuous dynamic risk evaluation, improving audit content and implementation procedures, clarifying rectification requirements and responsibilities, optimizing the follow-up evaluation process for audit rectification outcomes, strengthening professional competency development for audit personnel, and enhancing the level of audit informatization. It aims to further improve the quality of procurement audit, optimize internal risk management, and provide a strong guarantee for the high-quality development of enterprises.It is hoped that this study can not only provides a useful exploration for the application of risk-oriented internal audit in SH company's procurement audit, but also offers reference for other enterprises to optimize internal procurement audit and improve risk management capabilities.
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