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论文编号：	8934
作者编号：	2220140438
上传时间：	2016/12/11 19:03:35
中文题目：	风险导向审计在PL烟草公司制度审计的应用研究
英文题目：	Research on the application of risk oriented internal audit in the PL tobacco company system audit
指导老师：	梅丹
中文关键字：	烟草企业；风险导向；内部审计
英文关键字：	tobacco industry; risk-oriented; internal audit
中文摘要：	伴随着经济全球化迅猛发展，市场竞争不断加剧，企业管理需求更加多样化、针对性更强。企业的内部审计部门也面临着更加严峻的工作形势，审计部门不仅要高效开展审计工作，完成自身使命，更要兼顾到在复杂的外部环境下如何来帮助企业有效规避风险，提高竞争能力。因此，风险导向内部审计也自然而然地被应用到企业内部审计过程中。风险导向内部审计作为一种新的审计模式，在国外早就己经被研究以及被广泛应用，但在我国起步较晚，现有的大量研究也还只是停留在基本概念及理论研究阶段，缺乏系统性的应用成果研究，实务操作也缺乏标准化的审计指引。所以风险导向内部审计模式在我国应用的研究对于提升企业内部审计水平具有很大意义。风险导向内部审计模式有助于企业围绕其经营目标来展开审计工作，通过分析及评价影响企业目标实现的风险并对其进行控制和管理，使企业提高运营效率，促进企业增值。烟草行业在我国国有企业中地位较特殊，在管理上政企合一，经营上仍然带有很重的计划经济色彩。伴随着近年来行业的高速发展，基层企业粗放式的经营管理、效率低下的资源配置以及内部控制体系不完善等问题也逐步突显出来。在基层企业积极探索风险导向内部审计应用，成为烟草企业急需完成的课题。风险导向内部审计模式不但可以节约审计成本、抓住企业经营的关键环节，更能帮助完善企业内控体系，防范潜在的经营、管理以及法律风险，对于维护行业形象，提升企业管理水平，保持行业持续稳定发展具有重要的现实意义。探索开展风险导向内部审计的应用模式成为企业内部审计的必然需求。本文以地市级烟草商业企业PL公司制度审计为例，通过深入分析当前审计中存在的问题，引出风险导向内部审计模式应用的需求，并仍以制度审计为例，对比分析了这种审计模式的优越性，总结了基层企业开展风险导向审计的具体对策。实例分析既为本企业提升审计水平提供了参考意见，也为烟草基层商业企业推广这种先进的审计模式提供了经验模板。
英文摘要：	With the rapid development of economic globalization, increasing market competition, enterprise management needs more diverse, more targeted. The company's internal audit department is also facing more severe working conditions, not only to efficiently carry out the audit department audit, complete their mission, but also to take into account the complex external environment, how to help enterprises to effectively avoid risks and improve competitiveness. Therefore, the risk-based internal audit also naturally be applied to the internal audit process. Risk-based internal audit as a new audit model, in foreign countries has long been studied and are widely used, but in our late start, the existing large number of studies have also just stay in the basic concepts and theoretical research stage, the lack of systematic application of research results, practical operation is also a lack of standardization of audit guidelines. Therefore, risk-based internal audit model in the study of the application of great significance for enhancing the level of internal audit. Risk-based internal audit model helps businesses to expand their business objectives around the audit by analyzing and evaluating the impact risk business objectives to achieve and gain control and management to enable enterprises to improve operational efficiency, promote enterprise value. The tobacco industry in China the status of state-owned enterprises more special, Zhengqigeyi in the management, the business still carries a heavy planned economy. With the rapid development of the industry in recent years, extensive grass-roots enterprise management, inefficient allocation of resources and internal control system imperfect gradually prominent. Actively explore risk-based internal audit application at the grassroots enterprises, as tobacco companies need to complete the task. Risk-based internal audit model not only can save the cost of the audit, to seize the key aspect of business, more help to improve the internal control system to prevent potential business, management, and legal risks, for the maintenance of image of the industry, improve the management level, the industry continued to maintain stable development has important practical significance. Explore conduct risk-based internal audit application mode become the inevitable demand of internal audit. In this paper, municipal commercial enterprises PL tobacco company system assessment, for example, through in-depth analysis of the problems in the current audit, risk-based internal audit model leads to application requirements and assessment system is still an example, comparative analysis of this audit model superiority, a summary of specific countermeasures for enterprises to carry out risk-based audits. Examples of both analysis-oriented enterprises to enhance audit level to provide a reference, but also provides a template for the tobacco grassroots experience of commercial enterprises to promote this advanced audit model.
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