论文标题:企业风险管理审计研究
Research on Risk Management Audit of Enterprises
论文作者
论文导师 陈晓芳,论文学位 硕士,论文专业 会计学
论文单位 武汉理工大学,点击次数 129,论文页数 65页File Size3679K
2007-11-01论文网 http://www.lw23.com/lunwen_478387132/
risk;; ERM;; internal audit;; risk management audit
在知识经济条件下，在经济全球化，虚拟化、信息化进程加快的今天，风险管理的有效性对企业的生存和发展的作用日益突出。董事会及其审计委员会、最高层管理当局分别迫切需要促进和帮助最高层管理当局和各亚管理层当局全面有效的履行各自的受托风险管理责任，有效地管理面临的风险。为适应这一需求，众多优秀企业开展了风险管理审计。风险管理审计是内部审计的重要组成部分，是从影响组织目标实现的各种系统风险和非系统风险出发，以企业全面风险管理过程为审计对象的审计，将内部审计业务嵌入到企业实施的全面风险管理的框架中，对机构的种种风险管理程序和结果进行鉴定、评价，帮助企业实现其目标的审计活动。实施风险管理审计是我国当前既可提高内部审计质量，又可加强风险管理的良策。无论是其本身的优越性，还是我国企业形势的客观要求都表明如今已是实施风险管理审计的时机。本文选择内部审计最前沿的风险管理审计进行研究，既有理论意义，又有现实意义。全文共分为六个部分，各部分主要内容如下： 第一部分为导论部分，主要介绍本文的研究背景、研究内容、研究方法以及对国内外研究成果的总结与综述。 第二部分首先介绍了风险及风险管理的内涵、COSO的企业风险管理框架，然后阐述了管理审计与风险管理的关系，最后构建了风险管理审计的框架。 第三部分为国内外企业风险管理审计的比较，重点介绍了美国、德国风险管理审计的发展现状。 第四部分对我国企业风险管理审计应用中存在的问题进行了分析，指出在我国推行风险管理审计的必要性。 第五部分通过借鉴美德等国家的企业风险管理审计的经验，指出我国实施风险管理审计的措施。 第六部分是全文的总结。全文对企业风险管理审计的基本理论问题及其在实务中的应用进行了完整的、系统化的阐述。通过本文的研究我们可以看出，在竞争与风险不断加剧的背景下，风险管理审计能够顺应风险管理的要求并为企业提供更多的“增值”服务，是审计不可阻挡的发展方向。
Nowadays, under the conditions of the knowledge economy, the effectiveness of risk management plays a very important role on the survival and development of enterprises. The board and its audit committee, the top management all need to facilitate and help the top and the sub-top management authorities to fulfill their entrusted management duty effectively. To cater to this demand, many excellent enterprises have been applied risk management audit. Risk management audit is an important component of internal audit. It focuses on the systematic and unsystematic risks, based on the risk management processes, embeds internal audit into risk management frameworks helping the corporations to achieve its objects. The risk management audit not only improves the domestic internal audit qualities, but also hastens the enterprise risk management. Both the strengths of the risk management audit and domestic enterprises" realities are calling the applying of the risk management audit. This thesis researches the frontier of internal audit: risk management audit, which is supposed to have theoretical as well as realistic significance. This thesis is organized as follows: The first part of this thesis is introduction. It mainly discusses the background, research method, structure of this thesis, and the summary of the previous research. The second part introduces the meaning of risk and risk management, ERM, then tells us the relations between management audit and risk management, at last constructs the framework of risk management audit. The third chapter is the international comparison of enterprise risk management, which introduces current situations of internal audit in various countries. The fourth part is analysis of the application of our country"s enterprise risk management audit, and points out the implementation of it. The fifth part points the measures of implementation of risk management audit by virtue the foreign experience. The sixth part summarizes the whole research. In this thesis, we made a complete and systematic research of the theory and practice of risk management audit. Through the study we can see that the risk management audit can provides enterprises with more "value-added" service, and it is the developing direction of modern internal audit.
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