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论文编号：	9706
作者编号：	2120152896
上传时间：	2017/12/8 22:35:35
中文题目：	ZZ证券公司风险导向内部审计优化研究
英文题目：	Research on the Optimization of risk-oriented internal audit in ZZ Securities Company
指导老师：	王曼舒
中文关键字：	ZZ证券；风险导向内部审计；优化
英文关键字：	ZZ security; risk-oriented internal audit; Optimization
中文摘要：	随着我国金融行业的快速发展，其在业务不断扩张创新的同时，面临的风险也与日俱增。证券行业作为其中重要的一员自然也不例外，因此，如何能够有效的识别、量化并防控风险，日益成为了行业发展需要解决的重要问题。风险导向内部审计作为一种新审计模式，通过全面的风险评估工作来识别发现风险并据此制定有针对性且高效的审计方案，正是解决当前证券行业所面临问题的重要方法之一。本文以ZZ证券为研究对象，结合公司现状、特点分析其风险导向内部审计实施情况，并进一步提出对策建议。 本文通过理论与案例相结合，运用文献综述法和案例分析法，在数据、图表等资料基础上实施分析。本文的研究内容主要包括了六个部分，第一章为引言部分，主要介绍本文的研究背景和选题意义、国内外研究现状和文献综述、本文结构以及研究的创新点；第二章为风险导向内部审计的理论框架，主要介绍其内涵及特征、目标和对象、本质及作用等，从这六个方面来对风险导向内部审计的理论框架进行分析;之后阐述风险导向内部审计的实施条件和实施程序；第三章为案例分析，重点针对ZZ证券公司在内部审计方面的现状，对风险导向审计模式如何应用及其效果进行分析。并提出存在的问题；第四章对如何推进及完善风险导向审计模式提出了优化方案；第五章针对第四章中提出的建议和对策提出相应保障措施，第六部分为研究结论和本文不足之处。 本文得出的主要结论： 风险导向内部审计将定性与定量的风险评估结合在一起，通过更多的将风险评估工作前置以及将风险评估贯穿在内部审计工作的始终，降低企业的经营风险。其只有在完善的内部审计制度、组织、风险导向内部审计的全方位落地实施以及内部审计信息系统的多重保障下才能有效实施，真正提升ZZ证券的内部控制与风险管理水平，实现公司的规范经营与健康发展。
英文摘要：	With the rapid development of our financial industry, business constant expansion and innovation is accompanied by increasing risks, As an important member, the securities industry is not an exception of course. So, how to identify, quantitative and control risk effectively becomes a really important problem for the industry to solve. As a new audit mode, the risk-oriented internal audit can solve this problem effectively by conducting a comprehensive risk assessment and formulating a scheme accordingly. This paper researches ZZ Securities' Company (ZZSC) as object, through analysis of situation and characteristics to summarize its risk-oriented internal audit performance and propose further suggestions. This paper combines theory and practical application, using literature review and case study method analysis based on its data and charts. The paper is consist of six chapters, the first one mainly introduces the research background and significance, paper contents, summarizes and introduces the domestic and foreign research results, the literature review, paper structure and the innovation. The second part introduces the definition, characteristics, target, objects, essence and role of risk-oriented internal audit, which consist the six aspects of risk-oriented internal audit theory framework; Also states the conditions and procedures in the following; The third part is case study which targets at ZZSC in the current situation and problems of its internal audit, we analysis how to perform risk-oriented audit and its effect, problems were pointed out based on these material; The fourth propose suggestions on how to improve and perfect the risk-oriented internal audit，Chapter five propose safeguard measures on the suggestions of chapter 4.The last part is for the research conclusion and the deficiencies of this paper. The main conclusions of this paper: The risk-oriented internal audit combines qualitative and quantitative analysis, through more risk assessment lead and run it through the whole process, it achieves the goal of reducing business risk. Only if under the protection of perfect internal audit organization, institution documents, full implementation of risk-oriented internal audit and the IT system, can it be effectively taken, in order to improve ZZSC’s risk management and internal control level and achieve standard operation and sound development of the company.
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