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论文编号：	7310
作者编号：	2220130922
上传时间：	2015/6/5 7:19:05
中文题目：	基于风险管理的工程建设企业内部审计研究——以GC工程建设公司为例
英文题目：	Internal Audit Research Based on Risk Management in Engineering Construction Enterprise ——Take GC Engineering Construction Company for Instance
指导老师：	张继勋
中文关键字：	风险管理；内部审计；工程建设企业
英文关键字：	risk management；internal audit；engineering construction enterprise
中文摘要：	伴随着经济全球化市场竞争日益激烈，企业所处的内外部环境不断变化，不确定因素日益增加，所面临的风险更为错综复杂。对风险的防范和控制成为影响企业发展的关键因素，企业应进行有效的风险管理。内部审计作为企业管理部门，应对风险管理进行评价。工程建设企业关系到我国基础设施的投资、建设和改造维护，在推动国民经济发展方面具有不可替代的作用，又属于高风险行业，社会影响巨大。基于这样的考虑，本文选取工程建设企业的内部审计为研究对象，对其基于风险管理视角开展的内部审计活动进行了较为全面系统的研究。通过实施审计程序对工程建设企业风险管理和控制过程的充分性和有效性进行客观公正的测试、评价、报告和监督，提高应对和防范风险的能力，降低风险损失，增加企业价值。 本文采用理论分析与案例研究相结合的方法。本文首先介绍基于风险管理视角企业内部审计的选题背景及国内外研究文献，并对风险管理和内部审计相关基本理论进行概述，在此基础上说明风险管理与内部审计相互渗透、紧密相连的关系，然后重点论述基于风险管理视角企业内部审计的特点和流程。结合GC工程建设公司基于风险管理视角进行内部审计的案例，分析其中存在的问题；最后，结合实际情况，提出相应的改进建议，为工程建设企业实行基于风险管理的内部审计提供有益的借鉴，并且总结归纳研究的结论。图3幅，表9个，参考文献36篇。
英文摘要：	Following with economic globalization and the intensification of competition, the environment which around corporations is constantly changed; besides, the improvement of uncertainties make the corporations’ risk more complicated. Therefore, the effective precaution and control which used to aim at risk are becoming the key element to influence enterprises’ development. The internal audit department, as an important administrative department, should execute useful risk management. The corporations of engineering construction, which relating with national infrastructures’ investment, modification works and maintenance, have irreplaceable status to promote national economy’s improvement. Based on this kind of consideration, this article picks up the internal audit department in engineering construction companies as a object of study, does a series of research measures to its internal audit activities which focus on risk management perspective. Therefore, through auditing procedure this department could execute object test, evaluation, report and surveillance the sufficiency of engineering construction companies’ risk management to help completing risk management system and add enterprises’ value. The measure that combined theoretical analysis and case study is used in this essay. First of all, this article introduces the background and research actuality at home and abroad about internal audit and risk management; afterward, this article uses these contents to illustrate the mutual relationship between them and emphatically expound the characteristics and process of corporations’ internal audit activities which is in risk management view. Secondly, this article analyzes some issues that are exposed in the GC engineering construction company’ internal audit procedure. Finally, this article presents relevant modified advises to help engineering construction enterprises efficiently executing internal audit activities which focus on risk management.
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