【摘要】： 21世紀(jì)是充滿挑戰(zhàn)和機(jī)會(huì)的新紀(jì)元,多樣化和多變化的環(huán)境使企業(yè)的經(jīng)營(yíng)管理經(jīng)歷著實(shí)質(zhì)性的變革。內(nèi)部審計(jì)是確保受托責(zé)任有效履行的管理控制機(jī)制,也必須隨之而發(fā)展,才能成為企業(yè)價(jià)值鏈上一個(gè)必要的環(huán)節(jié),為企業(yè)提供“增值”服務(wù)。風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)是內(nèi)部審計(jì)發(fā)展的最新階段,國(guó)際上關(guān)于它的理論及實(shí)務(wù)問(wèn)題尚處于研究的初級(jí)階段。2003年,中國(guó)內(nèi)部審計(jì)協(xié)會(huì)發(fā)布了第一批中國(guó)內(nèi)部審計(jì)準(zhǔn)則,邁出了我國(guó)內(nèi)部審計(jì)職業(yè)化的步伐。我國(guó)內(nèi)部審計(jì)理論及實(shí)務(wù)研究與國(guó)際水平相比有很大差距,這也意味著有較廣闊的發(fā)展空間。本文選擇內(nèi)部審計(jì)領(lǐng)域最前沿的風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)進(jìn)行研究,既有理論意義又有現(xiàn)實(shí)意義。 本文共分六章,各章內(nèi)容如下: 引言部分介紹選題動(dòng)因、理論前提、研究方法與主要思路。第二章,內(nèi)部審計(jì)理論與實(shí)踐的歷史沿革。本章主要論述內(nèi)部審計(jì)發(fā)展的歷史:萌芽狀態(tài)→財(cái)務(wù)導(dǎo)向內(nèi)部審計(jì)→業(yè)務(wù)導(dǎo)向內(nèi)部審計(jì)→管理導(dǎo)向內(nèi)部審計(jì)→風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì),從企業(yè)管理理論演進(jìn)出發(fā)揭示其對(duì)各個(gè)內(nèi)部審計(jì)階段的影響,這此發(fā)展歷程背后觀察受托責(zé)任這一動(dòng)態(tài)概念的變化,從而解釋內(nèi)部審計(jì)歷史演進(jìn)的規(guī)律。第三章,風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)基本理論。主要論述內(nèi)部審計(jì)的最新發(fā)展階段—風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的基本理論。第四章,推行風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的現(xiàn)狀、必要條件和影響因素。第五章,推進(jìn)我國(guó)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)的建議。第六章,風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在EA公司的應(yīng)用,第五、六張是理論聯(lián)系實(shí)際的兩章。 本文主要通過(guò)對(duì)我國(guó)內(nèi)部審計(jì)現(xiàn)狀的分析,論述了我國(guó)內(nèi)部審計(jì)進(jìn)行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的必要性,提出了風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在我國(guó)推行的建議,以期待對(duì)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在我國(guó)的應(yīng)用提供一定的幫助。
[Abstract]:The 21st century is a new era full of challenges and opportunities. The diversified and changing environment makes the management of enterprises undergo substantial changes. Internal audit is a management control mechanism to ensure the effective performance of entrusted responsibilities, and must be developed with it in order to become a necessary link in the value chain of enterprises and provide "value-added" services for enterprises. Risk-oriented internal audit is the latest stage of the development of internal audit, and the international theoretical and practical issues about it are still in the initial stage of study. In 2003, the China Internal Audit Association issued the first batch of Chinese internal audit standards. We have taken the step of professionalization of internal audit in our country. Compared with the international level, the research on internal audit theory and practice in our country has a big gap, which also means that there is a wide space for development. This paper chooses the most advanced risk-oriented internal audit in the field of internal audit, which has both theoretical and practical significance. This paper is divided into six chapters, each chapter is as follows: introduction introduces the motivation, theoretical premise, research methods and main ideas. The second chapter is the historical evolution of internal audit theory and practice. This chapter mainly discusses the history of the development of internal audit: budding financial-oriented internal audit, business-oriented internal audit, management-oriented internal audit, risk-oriented internal audit, Starting from the evolution of enterprise management theory, this paper reveals its influence on each stage of internal audit, and observes the change of the dynamic concept of fiduciary responsibility behind this course of development so as to explain the law of the evolution of the history of internal audit. The third chapter is the basic theory of risk-oriented internal audit. This paper mainly discusses the basic theory of risk-oriented internal audit, which is the latest development stage of internal audit. The fourth chapter, the implementation of risk-oriented internal audit of the status quo, necessary conditions and influencing factors. The fifth chapter, advance our country risk-oriented internal audit suggestion. The sixth chapter, the application of risk-oriented internal audit in EA, and the fifth and sixth chapters are two chapters of theory and practice. Based on the analysis of the present situation of internal audit in China, this paper discusses the necessity of risk-oriented audit in China, and puts forward some suggestions for the implementation of risk-oriented internal audit in China. In order to look forward to the risk-oriented internal audit in China to provide some help.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.45

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 李曉春;高維紅;李艷萍;;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)在我國(guó)的應(yīng)用研究[J];財(cái)會(huì)通訊;2011年12期

2 王呈璐;;基于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的內(nèi)部審計(jì)研究[J];商場(chǎng)現(xiàn)代化;2011年13期

相關(guān)碩士學(xué)位論文 前5條

1 黨存琳;甘肅電投集團(tuán)公司風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)模式構(gòu)建研究[D];蘭州大學(xué);2010年

2 張淑貞;內(nèi)部審計(jì)免疫系統(tǒng)的構(gòu)建與實(shí)施研究[D];山東經(jīng)濟(jì)學(xué)院;2011年

3 王拼;風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)與公司治理關(guān)系研究[D];河北大學(xué);2011年

4 王星;企業(yè)風(fēng)險(xiǎn)導(dǎo)向內(nèi)部審計(jì)理論分析及其應(yīng)用[D];財(cái)政部財(cái)政科學(xué)研究所;2012年

5 章影;基于過(guò)程效率和風(fēng)險(xiǎn)導(dǎo)向的企業(yè)內(nèi)部審計(jì)績(jī)效的研究及應(yīng)用[D];山東財(cái)經(jīng)大學(xué);2013年

，

本文編號(hào)：2453371