本文關(guān)鍵詞： ERM 風(fēng)險(xiǎn)管理 內(nèi)部控制 治理型內(nèi)部審計(jì)　出處：《蘭州大學(xué)》2008年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 2000年后美國(guó)眾多大公司相繼發(fā)生財(cái)務(wù)重大舞弊事件,隨著《薩班斯—奧克斯利法案》的出臺(tái),人們將關(guān)注焦點(diǎn)轉(zhuǎn)向上市公司建立有效內(nèi)部控制體系和改善公司治理上。2004年COSO委員會(huì)頒布了企業(yè)風(fēng)險(xiǎn)管理框架(ERM),ERM的推出不僅擴(kuò)大了原COSO內(nèi)部控制整體架構(gòu)的范圍、建立起一個(gè)對(duì)風(fēng)險(xiǎn)更加關(guān)注的、更強(qiáng)大的內(nèi)控體系,而且將內(nèi)部控制與風(fēng)險(xiǎn)管理融為一體。與此同時(shí),內(nèi)部審計(jì)在制度安排和實(shí)踐上取得了重大進(jìn)展,內(nèi)部審計(jì)已與董事會(huì)、執(zhí)行管理層、外部審計(jì)一起被看作是構(gòu)成公司有效治理的四大基石。蘭州石化公司已按照中國(guó)石油的統(tǒng)一部署建立起了以COSO框架為基礎(chǔ)的內(nèi)控體系,從公司長(zhǎng)遠(yuǎn)發(fā)展考慮,ERM已成為進(jìn)一步完善公司治理、向健康安全的國(guó)際大型企業(yè)邁進(jìn)的必然選擇。 本論文主要運(yùn)用全面風(fēng)險(xiǎn)管理框架(ERM)的理論,針對(duì)蘭州石化公司內(nèi)部控制與內(nèi)部審計(jì)發(fā)展之需要,探討如何構(gòu)建有效的蘭州石化公司治理型內(nèi)部審計(jì)。首先在對(duì)內(nèi)部審計(jì)產(chǎn)生的經(jīng)濟(jì)學(xué)基礎(chǔ)—受托經(jīng)濟(jì)責(zé)任理論和全面風(fēng)險(xiǎn)管理(ERM)的相關(guān)理論進(jìn)行較全面梳理的基礎(chǔ)上,指出未來(lái)內(nèi)部審計(jì)的發(fā)展趨勢(shì)便是治理型內(nèi)部審計(jì);其次通過(guò)對(duì)蘭州石化公司內(nèi)部控制與內(nèi)部審計(jì)現(xiàn)狀及存在問(wèn)題的成因進(jìn)行分析,提出應(yīng)引入ERM來(lái)完善原有COSO內(nèi)控體系并且依托ERM框架構(gòu)建治理型內(nèi)部審計(jì);再者,通過(guò)全面參與風(fēng)險(xiǎn)管理、拓展內(nèi)部審計(jì)對(duì)象和范圍、充實(shí)內(nèi)部審計(jì)主體、向治理型職能過(guò)渡、改進(jìn)內(nèi)部審計(jì)的技術(shù)和方法、改進(jìn)內(nèi)部審計(jì)溝通方式等六個(gè)方面,具體描述了未來(lái)蘭州石化治理型內(nèi)部審計(jì)的輪廓;最后提出在審計(jì)地位、內(nèi)審人員職業(yè)勝任能力、觀念與質(zhì)量控制、營(yíng)造文化和業(yè)績(jī)?cè)u(píng)價(jià)等方面進(jìn)行變革來(lái)確保治理型內(nèi)部審計(jì)的實(shí)施。本論文旨在以治理型內(nèi)部審計(jì)為目標(biāo),為蘭州石化公司內(nèi)部審計(jì)發(fā)展提供一些具有借鑒意義的思路,并不斷推進(jìn)蘭州石化公司內(nèi)部審計(jì)工作的創(chuàng)新和發(fā)展。
[Abstract]:The United States after 2000 many large companies have financial major fraud with the Sarbanes Oxley bill > < introduction, people will focus to listed companies to establish effective internal control system and improve the corporate governance on the.2004 COSO Committee issued the enterprise risk management framework (ERM), the introduction of ERM not only to expand the scope of the original COSO control of the overall structure, establish a more attention to the risk, the more powerful the internal control system, and the internal control and risk management together. At the same time, the internal audit has made significant progress in institutional arrangement and practice, internal audit has with the board of directors, executive management, external audit is regarded as four the cornerstone of effective corporate governance. The Lanzhou Petrochemical Industries Co has been in accordance with the unified arrangements of Chinese oil to establish internal control system based on the COSO framework, from the public As the director is far from developing, ERM has become an inevitable choice to further improve corporate governance and move towards a large, healthy and safe international enterprise.
This paper mainly uses the comprehensive risk management framework (ERM) theory, according to the Lanzhou Petrochemical Industries Co internal control and internal audit development needs, to explore how to build a Lanzhou Petrochemical Industries Co governance internal audit effectively. First in the economics foundation - on internal audit accountability theory and the comprehensive risk management (ERM) based on a comprehensive review the related theory, pointed out the future development trend of internal audit is the internal audit governance; followed by Lanzhou Petrochemical Industries Co internal control and internal audit of the status quo and problems analysis of the causes, should be introduced to improve the existing internal control system of ERM COSO and the establishment of governance internal audit based on ERM framework; furthermore, through full participation risk management, expand internal audit object and scope, enrich the internal audit subject, to improve the internal governance function transition, the The technology and method of the improvement of the six aspects of the internal audit mode of communication, the specific description of the future of Lanzhou Petrochemical governance internal audit outline; finally, in the audit status, the ability of internal audit staff Occupation Competence, concept and quality control, to create a culture and performance evaluation and other aspects of reform to ensure the implementation of governance internal audit. This thesis aims to control internal audit as the goal, to provide some reference ideas for the development of the internal audit of Lanzhou Petrochemical Industries Co, and continue to promote innovation and development of the Lanzhou Petrochemical Industries Co of the internal audit.

【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.45

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本文編號(hào)：1534578