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论文编号：	1780
作者编号：	2220080628
上传时间：	2010/6/8 13:05:07
中文题目：	风险导向审计在航天科工集团的应用研究
英文题目：	Risk-based Internal Audit Application Study In China Aerospace Science and Industry Group
指导老师：	刘志远
中文关键字：	风险;导向;内部;审计
英文关键字：	Risk;Oriented;Internal;Audit
中文摘要：	企业风险已经被经营管理层逐渐认识，全面风险管理在国有企业逐步推开，作为公司治理基石之一的内部审计在企业风险管理中的发挥着不可替代的增值作用。以风险为导向的内部审计理念和风险导向内部审计模式成为一种新的审计理念，以企业风险为导向开展内部审计，不断拓展审计领域，发挥审计职能作用，具有很现实的意义。本论文在阐释了风险、全面风险管理、风险导向内部审计内涵的基础上，介绍了中国航天科工集团企业风险管理和内部审计的现状，从审计目标和实际应用对如何开展风险导向内部审计进行了探讨和研究，并对风险导向审计在审计程序和审计项目中的应用进行了分别介绍。同时还对风险导向审计应用过程中存在问题及对策进行了相关思考。 风险导向审计在我国企业内部应用处于起步阶段，以风险为导向的开展内部审计工作适应当前企业经营管理的需求，符合国际内部审计发展的潮流，代表了内部审计发展的新动向。但风险导向审计在实际应用过程中还存在诸多问题，具体模式和方法处于百家争鸣状态，可以预见以风险为导向的内部审计技术、方法、理念会在企业应用中得到很快的发展。本文进行了探讨的内容也很不成熟，有待在实际应用过程中不断完善和改进，希望得到各位专家和老师的批评指！
英文摘要：	Management of enterprise risk management has been gradually recognized, comprehensive risk management in state-owned enterprises to gradually push, as the company management is one cornerstone of the internal audit in enterprise risk management play an irreplaceable role in value-added. Risk-oriented concept of internal audit and risk based internal audit model concept into a new audit, enterprise risk-oriented internal audit, audit areas continue to expand, to play the role of the audit function, has very real significance. Elaborating on the topic of risk, overall risk management, risk based internal audit on the basis of content, introduced China Aerospace Science and Industry Group, enterprise risk management and internal audit of the status quo, from the audit objective and practical application on how to carry out risk based internal audits discussion and research, and risk-oriented audit procedures and audit in the audit of the project were introduced respectively. Also on the risk-based audit application process problems and countermeasures in relative perspective. Risk-based internal audit in our application at the initial stage, a risk-oriented internal audit work carried out to adapt to the needs of current business management in line with the trend of the international internal audit, internal audit on behalf of the new development trends. However, the risk-oriented audit In practical applications, many problems still exist in the specific models and methods in the contending state, can be expected to risk-oriented internal auditing techniques, methods, concepts in enterprise applications will be developed rapidly. This article discusses the content is also very immature, to be in the actual application process, perfected, want the general criticism of colleagues correction!
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