【摘要】：內(nèi)部審計的起源和歷史由來已久。然而,其真正發(fā)展壯大卻是近代以來的事情。美國著名的內(nèi)部審計學(xué)家、現(xiàn)代內(nèi)部審計之父——勞倫斯.索耶曾說過,內(nèi)部審計的建設(shè)作用比保護和檢測作用更能幫助企業(yè)增加收益或減少成本。風(fēng)險基礎(chǔ)內(nèi)部審計正是通過從風(fēng)險分析入手,以向企業(yè)提出控制風(fēng)險和降低風(fēng)險的具有建設(shè)性意義的建議為目標,使企業(yè)能在風(fēng)險基礎(chǔ)內(nèi)部審計的參與下有效面對各種風(fēng)險,加速自身的發(fā)展,增加企業(yè)的價值。、現(xiàn)代內(nèi)部審計作為一項獨立、客觀的確認和咨詢活動,在風(fēng)險管理、內(nèi)部控制和公司治理等方面幫助企業(yè)實現(xiàn)其目標,為企業(yè)價值的增加和組織運營的改善發(fā)揮了重要的促進作用。進入二十一世紀,我國市場經(jīng)濟體制不斷完善,經(jīng)濟全球化步伐加快,科學(xué)技術(shù)迅猛發(fā)展,內(nèi)部審計也得到了空前的發(fā)展,風(fēng)險基礎(chǔ)內(nèi)部審計則是最新形成的內(nèi)部審計發(fā)展成果。 本文從企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計的研究背景和研究意義入手,對國內(nèi)外研究這一領(lǐng)域的主要文獻進行了闡述,簡要介紹了文章的研究思路和框架并指出創(chuàng)新之處和不足。之后,分析了企業(yè)實施風(fēng)險基礎(chǔ)內(nèi)部審計的理論基礎(chǔ),包括內(nèi)部審計的定義、產(chǎn)生和發(fā)展,內(nèi)部審計在企業(yè)整體運營中的作用,并由此引出企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計的定義、特點以及企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計與相關(guān)概念之間的關(guān)系界定。接下來,闡述了我國企業(yè)實施風(fēng)險基礎(chǔ)內(nèi)部審計的現(xiàn)實意義和必要性,對企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計的實施方法和實施程序進行了具體分析。通過M公司執(zhí)行風(fēng)險基礎(chǔ)內(nèi)部審計的案例分析使讀者對企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計有了整體的認識和把握,并由此引出對我國企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計的發(fā)展現(xiàn)狀和存在問題的分析。本文認為,目前我國企業(yè)風(fēng)險基礎(chǔ)內(nèi)部審計雖然已進入迅速發(fā)展的階段,但仍然存在一些問題和改善空間,如內(nèi)部審計人員整體素質(zhì)水平仍然有待提高,企業(yè)對風(fēng)險的關(guān)注度依然有待加強,風(fēng)險基礎(chǔ)內(nèi)部審計在我國企業(yè)內(nèi)部并沒有得到普遍的推廣和實施等。據(jù)此提出一些可供參考的建議和措施如下：在企業(yè)管理層和治理層方面,進一步強化風(fēng)險管理理念；內(nèi)部審計機構(gòu)還需要進一步加強對企業(yè)風(fēng)險的持續(xù)關(guān)注和重視,同時借鑒西方發(fā)達國家開展風(fēng)險基礎(chǔ)內(nèi)部審計的成功經(jīng)驗;內(nèi)部審計機構(gòu)還需要與企業(yè)內(nèi)部其他各部門之間加強溝通和交流；內(nèi)部審計人員也需要繼續(xù)不斷擴大其知識廣度和深度等,希望能夠在對我國企業(yè)內(nèi)部審計的發(fā)展和提升起到一定的促進作用。
[Abstract]:The origin and history of internal audit has a long history. However, its true development and growth is a matter of modern times. Lawrence, the famous American internal auditor and father of modern internal audit. Sawyer has said that the construction role of internal audit can help companies increase revenue or reduce costs more than the role of protection and detection. It is through risk analysis that internal audit based on risk aims to put forward constructive suggestions to enterprises to control risk and reduce risk, so that enterprises can face all kinds of risks effectively with the participation of internal audit based on risk. As an independent, objective confirmation and consulting activity, modern internal audit helps enterprises achieve their goals in risk management, internal control and corporate governance. It plays an important role in promoting the increase of enterprise value and the improvement of organization operation. In the 21 century, China's market economic system has been continuously improved, the pace of economic globalization has been accelerated, science and technology have developed rapidly, and internal audit has also been unprecedented development. Risk-based internal audit is the latest development result of internal audit. This paper starts with the research background and significance of internal audit on the basis of enterprise risk, expounds the main literatures in this field at home and abroad, briefly introduces the research ideas and framework of the article, and points out the innovation and deficiency. After that, the paper analyzes the theoretical basis of implementing internal audit based on risk, including the definition, production and development of internal audit, the role of internal audit in the whole operation of enterprise, and the definition of internal audit based on enterprise risk. The definition of the relationship between internal audit and related concepts. Then, this paper expounds the practical significance and necessity of implementing internal audit based on risk in Chinese enterprises, and analyzes the implementation methods and procedures of internal audit based on risk. Through the case analysis of implementing internal audit based on risk in M Company, readers have a whole understanding and grasp of internal audit based on enterprise risk, and the present situation and existing problems of internal audit of enterprise risk base in our country are analyzed. This paper holds that although the internal audit of enterprise risk base in our country has entered the stage of rapid development, there are still some problems and room for improvement, such as the overall quality level of internal auditors still needs to be improved. The risk-based internal audit has not been popularized and implemented in our country. Based on this, some suggestions and measures for reference are put forward as follows: further strengthening the concept of risk management in the management and governance level of the enterprise; the internal audit organization also needs to further strengthen the continuous attention and attention to the enterprise risk. At the same time, we should learn from the successful experience of risk based internal audit in western developed countries, and strengthen the communication and exchange between internal audit institutions and other internal departments of enterprises. Internal auditors also need to continue to expand their knowledge breadth and depth, hoping to play a certain role in promoting the development and promotion of internal audit in our country.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F239.45

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