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论文编号：	495
作者编号：	1120050734
上传时间：	2009/1/6 23:39:53
中文题目：	风险预警审计研究
英文题目：	Research on Risk-warning Inter
指导老师：	齐寅峰
中文关键字：	风险 预警 内部审计>
英文关键字：	Risk Warning Internal audi
中文摘要：	由于各种不确定性因素，企业和审计师都面临着各种风险。基于风险所带来的巨大损失，人们一直致力于进行风险管理的历程。注册会计师热衷于思考如何规避自己的审计风险，20世纪80年代，出现了风险导向审计模式，2000年，将审计风险公式演变为：审计风险=重大错报风险×检查风险，通过查找财务报表层次和认定层次的重大错报风险，并以其为导向，来控制审计风险为可接受水平。总之，因为注册会计师事务所是法人单位，关注自己的审计风险是无可厚非的，但是他们忽略了一个问题，那就是不对被审单位进行彻底剖析，就只想规避自我风险，总给人一种蜻蜓点水，没有深入到企业内部经营管理的感觉。 本文是基于内部审计的视角研究风险预警审计。内部审计，作为公司治理的四大基石之一，其思维方式、思考角度不能等同于中介审计机构一样（现在国内审计部门有照搬照抄中介审计的方法倾向）。要站在企业的战略高度和持久发展的角度思考问题，与企业共生存。将企业的风险（战略风险、运营风险、财务风险等）进行通盘思考，从风险识别、风险分析、风险评估、风险鉴定的角度对企业的内部风险进行审视，发现哪些是企业的重要风险，哪些是不重要风险，经过这一过程对企业的风险进行梳理，并根据企业所处的行业进行SWOT分析，从系统风险到非系统风险，分别描述出来，再根据这些具体情况，对企业整体情况进行风险分析（战略层面），然后再对企业的运营层面，财务管理层面进行分析，通过这些具体分析对企业面临的风险有一个清醒的认识和评价，对企业的风险管理过程提出建议。当然，在这个过程中，发现风险不是内审部门的目的，对企业风险进行控制和规避才是目的，为了实现这个目的，企业必须建立完善的风险预警管理机制，对企业的风险级别进行科学划分，做出适当警报，进行有效控制和预防。为了保证预警机制的有效运行，对其进行持续有效的监督和评价是必须的，这就是风险预警审计——从影响组织目标实现的各种系统风险和非系统风险出发，以企业风险预警管理过程为审计对象，将内部审计业务嵌入到企业实施的全面预警管理的框架中，对机构的种种风险预警程序和结果进行鉴定、评价，帮助企业实现其目标的审计活动。如此，内部审计将自身的职能和组织的目标结合起来，其作用得到了更好的发挥。总之，实施风险预警审计是我国当前既可提高内部审计质量，又可加强风险管理的良策，研究风险预警审计在我国具有重要的意义。 本文共分七章 第一章：导论。在全面评述本文选题的研究背景的基础上，明确了研究动机，凸现风险预警内部审计的理论价值和现实意义，并分析了实施风险预警审计的必然性和价值实现的特点，阐述了本篇论文的主要研究方法、主要研究内容和创新点。 第二章：文献综述。从国内外两个主要方面回顾了关于企业风险管理及风险预警内部审计的相关学术观点，并在COSO架构的企业全面风险管理框架（ERM）下，研究了企业风险预警内部审计的定位和基本功能。 第三章：风险预警审计的框架。回顾了审计方法的演进，在对风险管理审计和风险导向审计进行比较的基础上，讨论了风险预警审计的内涵和外延，并与传统的风险导向审计进行了比较，提出了内部风险预警审计是审计发展中的必然选择以及主要的框架。 第四章：风险预警审计的理论支撑。阐述了支撑风险预警内部审计的基础理论。主要包括代理理论、受托责任理论、公司治理理论、价值链和竞争优势理论、预警理论。 第五章：风险预警审计的途径选择。本部分构建了风险预警审计在审计计划、实施、报告各阶段的实施路径。内部审计人员在全面考虑风险的前提下，通过基于风险评估的审计计划、基于风险矩阵图与风险测试的审计实施、对风险进行有效预防和控制的审计报告与审计建议实施风险预警审计。同时，本部分还对审计方法、相关工具和实施要求进行了探讨。 第六章：风险预警审计评价机理与实证分析。这部分对以上各种理论和观点的有关风险的相关概念和评价方法进行了明确。其中在评价方法的论述中，对评价指标体系进行了系统设计并进行了实证分析。 第七章：结论、不足之处与趋势研究。 在本文的分析中，笔者以为在以下几个方面有所创新： 1．首次提出了风险预警审计的概念，对风险导向审计、风险管理审计与风险预警审计进行了全面的比较，并提出了适合企业内部审计新的审计模式--风险预警内部审计模式，对注册会计师提出的风险导向审计模式进行了理论创新，重点在风险识别、警情通报的理论方面进行探讨，对指导我国内部审计的理论创新和实践工作有积极意义。 2．首次明确了审计风险对于不同的审计主体，其含义是不同的，并提出了内部审计风险的新模型：审计风险=企业风险×检查风险；内部审计的风险是企业风险，而社会审计的风险是其自身的审计风险。内审从企业的视角关注风险、评估风险，并提出防范风险、及时预警的新理念。 3．运用风险评估的方法，提出了建立适合企业特点的风险预警模型，并将其在内部审计的实践中进行实证分析，通过分析及时向管理层提出风险防范的建议，为提高内审的增值性服务作用做了有益的尝试。 4．运用规范研究与实证研究相结合的方法，对风险预警审计进行了大胆的尝试，并结合企业实际进行了案例研究与实证研究，对内部审计工作向为企业增加价值目标迈进具有现实的指导意义。
英文摘要：	Enterprises and auditors always face with many risks because of the uncertainties. People are applying themselves to the process of managing risk to avoid the big loss brought out by the risk. CPAs are thinking about how to evade their audit risk. So the risk-based audit model was found in the 1980s. And in 2000, the audit risk formula evolved as: Audit risk=Risk of material misstatement × Inspect risk, which meant oriented by the financial statements and the identified risk of material misstatement, then to control the audit risk to an acceptable level. In short, because accounting firms are registered as legal entities, they are so concerned about their own audit risk is beyond reproach. But they have overlooked one very important issue, which is without a thorough analysis on auditees but just want to avoid risk, gives a total superficial sense of no depth to the internal operation and management of the enterprises. Internal auditing, as one of the four cornerstone in corporate governance, its way of thinking and thinking point of view can not be the same as the audit agency.(Now in China internal audit departments are tending to copy the methods of the audit agency.) It should stand in the strategic perspective and sustainable development of the enterprise to consider problems, and to survive with the enterprise. It should think of enterprise’s overall risk (strategic risk, operational risk, financial risk, etc), then to review the enterprise's internal risk from risk identification, risk analysis, risk assessment to risk appraisal, which to find out what is an important risk and which risk is not important. Through this process, the enterprise risk can be sort out. Then in accordance with the enterprise's industry to do SWOT analysis of the enterprise and describe from the systemic risk to non-systemic risk, respectively. On the basis of above circumstances, analyze the risk (strategic level) of overall business situation, and then analyze the operating level and financial management level, through which internal audit can have a clear understanding and evaluation of enterprise’s risks for making recommendations on enterprise’s risk management process. Of course, in this process, the purpose of internal audit department is not to recognize risk but to control and evade risk. In order to achieve this goal, enterprise must establish a perfect risk warning management mechanism, which to divide risk level scientifically, make appropriate warning and make effective control and prevention. In order to ensure the effective operation of warning mechanism, it’s necessary to make continued and effective monitoring and evaluation, which is called risk-warning audit. It’s an audit activity that starts from the variety of systemic risks and non-systemic risks which impact on the organization’s achievement of the objectives, audits the enterprise risk-warning management process, then embeds the internal audit practice into the enterprise’s warning management framework, and identifies, evaluates various risk-warning procedures and results and helps enterprises achieve their goals. So, internal audit combines its functions and objectives to play its role better. In conclusion, implementation of the risk-warning audit is a good plan not only to improve internal audit quality but also to strengthen risk management of our country. Research in risk-warning audit is of great significance. This article is divided into seven chapters: Chapter I: Introduction. On the basis of overall review of this research background, this paper defines the motives of the study, highlights the theoretical value and practical significance of risk-warning internal audit, further illustrates the inevitability of risk-warning audit and its characteristics of value realization，and describes the main research methods, research contents and possible innovations. Chapter II: A Literature Review. This paper reviews related academic points of view on enterprise’s risk management and risk-warning internal audit from two aspects at home and abroad, and under the enterprise risk management framework (ERM) constructed by COSO framework, studies on the position and basic functions of enterprise risk-warning internal audit. Chapter III: Risk-warning Internal Audit is The Selection in Development. The author reviews the evolution of audit methods, discusses the connotation and extension of the risk-warning audit based on the comparison of risk management audit and risk-oriented audit, and points out that the internal risk-warning audit is inevitable choice of audit development by comparing to the traditional risk-based audit. Chapter IV: The Theoretical Support of Risk-warning Internal Audit. The paper illustrates the basic theories to support the risk-warning internal audit, including the agency theory, fiduciary duties theory, corporate governance theory, the value chain and competitive advantage theory, contingency theory, Nash equilibrium theory and early warning theory. Chapter V: Approaches Selection of Risk-warning Internal Audit. This part constructs the implementation approaches of risk-warning internal audit in audit planning, implementation and report stages. Internal auditors, through audit plans based on risk assessment and audit implementation based on risk matrix and risk test, implement risk-warning audit for effective prevention and control of risk of audit reports and audit advice. At the same time, this part also discusses the audit methodology, related tools and requirements of implementation. Chapter VI: Demonstration Analysis and Evaluation Mechanism of Risk-warning Internal Audit. This part defines related concepts and evaluation methods of all above theories and views about the risks. In the discussion of the evaluation methods, the author makes systemic design of evaluation index system and does demonstration analysis of it. Chapter VII: Conclusions and Study on the Trend. The author makes conclusion of full text and forecast the future development. In this paper, the author makes innovation in the following aspects: I The selection of this title is novel and practical. For the first time it raises the concept of risk-warning internal audit, conducts a comprehensive comparison of risk-based audit, risk management audit and risk-warning audit, and points out that the new audit model appropriate for the enterprise internal audit is the risk-warning internal audit model. This paper makes theoretical innovation to the CPA’s risk-based audit model, discusses theories of risk identification and information communication. This paper makes a positive sense to guide theoretical innovation and practical work of internal audit in our country. II This paper for the first time identifies that audit risk has different meaning for different audit parts. The internal audit risk is the risk of enterprise but the social audit risk is the risk of audit own. So internal audit concerns about risk and assesses risk from the perspective of enterprises. This paper also proposes the new idea of risk prevention and on time warning. III Using the methods of risk assessment, this paper points out that internal audit could establish the risk-warning model to fit for the enterprise characteristics, then demonstrate it in internal audit practice, and after analyzing propose to management in a timely manner to keep away risk. This paper does a useful attempt to improve the internal audit add-value services. IV Using the method of combining standard research and practical research, this paper carries out a bold attempt to conduct case studies and demonstration research in accordance with the enterprise’s situation. This paper has a realistic guide significance for the internal audit work forward to the enterprises goal of add value. Due to my limited capacity, the paper still has much to be desired. First, although the risk warning theory has been put forward, but the application of it needs to be further enriched. Particularly there has not yet found a universal risk-warning model for all enterprises because of the different industry situations. Second, in the situation that the Chinese enterprises have not found a fully control system, the application of risk-warning audit mode needs time, the applicable scope and specific methods also need to be further improved.
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