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论文编号：	16053
作者编号：	2320224265
上传时间：	2026/6/4 10:48:58
中文题目：	基于风险导向的M公司内部审计研究
英文题目：	Research on Risk-Oriented Internal Auditing in Company M
指导老师：	程新生
中文关键字：	内部审计；风险导向；保障措施
英文关键字：	Internal Audit; Risk-Oriented; Safeguard Measures
中文摘要：	近年来，我国经济体系在政策调控与市场调节双重作用下逐步复苏并显现稳健增长态势。在当前环境下，市场经营主体既要把握数字化转型机遇，又面临着产业结构调整带来的挑战。作为企业治理体系的重要构成，内部审计不仅需要恪守传统监督职能，更应主动介入战略决策支持领域，通过及时识别并评估企业面临的风险，为管理层提供决策依据。然而传统内部审计模式难以满足上述要求，这促使基于风险导向的内部审计模式创新成为支持企业发展的关键路径。 本文选取制造业代表企业M公司进行深度调研，寻找其在内部审计效用以及在风险识别、防控中存在的问题。针对这些问题，本文进一步剖析了其背后的成因，如风险意识薄弱、内部审计与风险管理脱节、风险控制体系不完善以及风险防控制度缺失等。本文以风险为导向，分别研究审计计划、风险评估、审计实施、审计报告和后续四个阶段，为M公司设计风险导向的内部审计方案，并对方案的效果进行了预测，并提出了方案实施的保障措施。本文对其现行审计流程进行修改进而实现风险管控与审计监督的协同效应，最终推动企业内控机制实现长效发展。 本文的研究结论不仅为M公司改进内部审计提供了参考，也可为其他同类企业优化内部审计和风险管理实践提供借鉴。
英文摘要：	In recent years, China's economic system has gradually recovered and shown a steady growth trend under the dual effects of policy regulation and market regulation. In the current environment, market operators not only need to seize the opportunities of digital transformation, but also face challenges brought by industrial restructuring. As an important component of the corporate governance system, internal audit not only needs to adhere to traditional supervisory functions, but also actively intervene in the field of strategic decision support, providing decision-making basis for management by timely identifying and evaluating the risks faced by the enterprise. However, the traditional internal audit model is difficult to meet the above requirements, which has led to the innovation of risk-based internal audit models becoming a key path to support enterprise development. This thesis selected M Company, for in-depth research to identify its effectiveness in internal auditing and the problems it faces in risk identification and prevention. In response to these issues, this article further analyzes the underlying causes, such as weak risk awareness, disconnection between internal audit and risk management, incomplete risk control system, and lack of risk protection system. This article is risk oriented and studies four stages: audit planning, risk assessment, audit implementation, audit report, and follow-up. It designs a risk oriented internal audit plan for Company M and predicts the effectiveness of the plan and proposed safeguard measures for the implementation of the plan. This article modifies its current audit process to achieve a synergistic effect of risk control and audit supervision, ultimately promoting the long-term development of enterprise internal control mechanisms. The research conclusion of this article not only provides reference for M company to improve internal audit, but also provides reference for other similar enterprises to optimize internal audit and risk management practices.
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