联系我们

论文查询结果	返回搜索

论文编号：	7005
作者编号：	2120122682
上传时间：	2014/12/9 21:34:45
中文题目：	风险导向内部审计模式在HS集团的应用研究
英文题目：	Research on the Application of Risk-oriented Internal Audit in HS Group
指导老师：	刘志远
中文关键字：	风险导向;内部审计;审计模式;风险管理
英文关键字：	risk-oriented;internal audit;audit mode;risk management
中文摘要：	在信息技术推动下，全球经济加速融合，企业经营环境日益复杂，经营中的不确定性明显增加，即便是再传统的业务也经受着很多难以预料的风险与挑战。企业迫切需要建立一种有效的机制来监督其自身的运作与发展。在现代企业治理机制中内部审计被认为是最为合适的选择。而风险导向内部审计模式被认为更适合新形势下企业治理的要求。 本文站在风险导向内部审计模式设计和应用者的角度，通过对HS集团风险导向内部审计模式从模型引入、设计到应用的介绍与分析，对风险导向内部审计模式的应用意义和具体方法进行了论述，并提炼了HS集团设计和实施风险导向内部审计中遭遇到的有代表性的问题及对策。突破了以往研究多处于观察者角度的局限。期望对风险导向内部审计在HS集团的进一步应用提供帮助，并给正在探索或实施风险导向内部审计的公司以有益启发。 本文共分六个部分。第一部分为绪论。阐述了本文的研究背景和意义。主要介绍风险导向内部审计的国内外研究现状及研究风险导向内部审计的目的。第二部分是风险导向内部审计基本理论。主要论述风险导向内部审计产生的现实背景、理论基础和涵义等基础理论问题，通过风险导向外部审计与制度基础导向内部审计的比较，阐述了风险导向内部审计的四大特征。第三部分是HS集团风险导向内部审计的应用。重点介绍了HS集团风险导向内部审计模型引入、设计和应用的过程，概括了HS集团内审模型的应用效果。第四部分是HS集团风险导向内部审计应用问题。深入分析了五项有代表性的问题。第五部分是HS集团风险导向内部审计模式应用问题对策。，提出五项代表问题的具体应对措施，提出HS集团加强内部审计目标管理、制度管理、人事管理、信息管理的风向导向内部审计模式整体改进方向，以及HS集团应为风险导向内部审计有效开展提供的保障措施。第六部分是结论，总结创新，提出不足。 本文重点研究风险导向内部审计在HS集团的应用，对于风险导向内部审计的基本理论主要是根据自己的理解，对前人研究成果的总结归纳。理论研究方面比较薄弱，还需进一步研究来得出比较权威的观点和结论。
英文摘要：	Driven by information technology, the integration of global economy is accelerating. The business environment is becoming more complex, the companies’ management uncertainty is increasing, and even the traditional business is experiencing unknown risk and challenge. Companies urgently need to establish an effective mechanism to monitor its operation. In the modern enterprise management mechanism, internal auditing is considered to be the most appropriate choice. The risk-oriented internal audit is considered more appropriate in the new situation. This paper comes from the practice of HS group’s internal audit mode design and application. Introduce the application process and meaning, refine the representative implementation problems and put forward the countermeasures. This paper breaks through the “observer research angle” to provide some help to HS group and to other practicing companies. This paper is divided into six parts. The first part is introduction. Describe the research background and significance. The second part is the basic theory of risk-oriented internal audit. Discuss its realistic background, theoretical foundation, meaning and characteristics, through the comparison of the risk-oriented external audit and traditional internal audit. The third part is the application in HS group. Introduce the design and application process in HS group. The fourth part is the implementation problems. Analyzes the major problems encountered in the application. The fifth part is the countermeasures for implementation problems, improvement measures and guaranteed conditions to HS group’s internal audit. The sixth part is the conclusion, summarize the innovation, and put forward the shortage. This paper focuses on the application of risk-oriented internal audit in HS group, the basic theories of risk-oriented internal audit is mainly according to author’s understanding, based on previous research results summarized. Theoretical research is relatively weak, further study is required to draw more authoritative views and conclusions.
查看全文：	预览  下载(下载需要进行登录)