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内部审计与企业风险管理
时间:2011-02-22 浏览次数:1093次 无忧论文网
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    2001年11月,安然公司财务丑闻曝光,6个月后,世通公司再度爆发丑闻,由此引发的多米诺骨牌效应,造成了这一期间美国有338家上市公司,总计4093亿美元的资产申请破产保护。痛定思痛,人们把关注的焦点转移到企业的内部控制上来。内部审计在企业的经营管理中处于极其重要的地位,它既是内部控制机制的重要组成部分,又是监督与评价内部控制的主要手段,因此,人们把内部审计当作维护企业道德文化的最后一道防线。研究内部审计在企业风险管理中作用便具有重要的意义。
    本文的第一部分回顾历史,从内部审计定义的发展变化分析了内部审计的发展,内部审计应企业内外部环境变化,适应管理现代化的要求,已经发展成为风险导向内部审计。第二部分讨论了公司治理的概念,认为内部治理机制是公司治理制度的核心,有效的公司治理必须加强董事会的监督力度。审计委员会的作用是确保内外部审计机制正常运行,内部审计通过为审计委员会“效力”介入公司治理,成为审计委员会监督职能有效发挥的得力助手。第三部分在回顾内部控制发展历史的基础上,介绍了内部控制发展新阶段ERM的内容及其对内部控制的新发展。分析了内部审计与内部控制的关系,强调了内部审计在培养全员控制意识,加强“软控制”、协助构建有效的信息沟通网络以及推动系统自我评估中的作用。第四部分讨论了内部控制与公司治理正趋于融合,整合为企业风险管理系统。文中试图对“环境论”与“嵌合论”进行糅合,勾画出了企业风险管理整合系统图,认为内部审计在企业风险管理整合系统中承担了监督者、咨询者、协调者和建议者的角色。第五部分对中航油事件进行分析,还简要介绍了同时期发生的伊利股份、创维数码、四川长虹等失败案例。说明我国部分企业风险管理存在重大问题,内部审计有着巨大的发展空间。在回顾我国内部审计发展历史之后,针对我国内部审计发展现状提出了建议,认为顺应国际内部审计发展方向、与国际接轨,是我国内部审计发展的必然选择。
    本文的主要贡献在于:1、本文总结了萨班斯法案中对内部审计产生影响的条款,分析了内部审计发展的新契机,以期对他人的研究有所帮助。2、本文始终认为企业文化、组织的高层基调等“软”控制对组织来讲才是最重要的东西,是企业的核心竞争力所在。分析了内部审计在“软控制”、培养全员控制意识中的重要作用,以期对我国内部审计实务尤其部分海外上市公司实施萨班斯法案404条款有所帮助。3、对于内部控制与公司治理的关系,本文试图将“环境论”与“嵌合论”进行糅合,勾画出了企业风险管理整合系统图,认为内部审计在企业风险管理整合系统中承担了监督者、咨询者、协调者和建议者的角色。 [英文摘要]:     In November 2001, the financial scandal of Enron Corporation was exploded. Six months later, WorldCom was exploded again. It is just like domino effect, resulting in 338 firms, totaling 409.3 billions assets asked for bankruptcy protection in the same time, which makes people begin to focus on internal control. Internal audit plays an important role in enterprise management, it is not only an essential part of internal control, but also key means of supervision and prompting of internal control. This paper researches the frontier of internal audit, which is supposed to have theoretical as well as realistic significance.
    This paper is organized as follow: The first part reviews the historical evolution of internal audit, analyzes the development of internal audit definition. Internal audit has to change with changing environment and managerial requirement, risk-oriented internal audit is the latest development of internal audit. The second part discusses the conception of corporation governance, considers internal governance is the core of corporation governance; we must enhance the supervision of board of directors to keep corporation governance efficient. Internal audit is the right-hand assistant of board of directors to function effectively. The third part reviews the historical evolution of internal control, introduces the contents of Enterprise risk management and the new changes of internal control, and emphasizes the important role of internal audit on cultivating the whole control consciousness, enhancing “soft control”, constructing effective communication and promoting system self-evaluation. The fourth part reviews internal control and corporation governance is syncretizing as integral enterprise risk management system, sketches the outline of the integrated system, thinks internal audit act as supervisor, consultant, coordinator and proponent in this integrated system.  The fifth part analyzes domestic cases like CAO(China Aviation Oil LTD.), ChangHong, Skyworth, YiLi etc., which indicate there are many problems in domestic enterprise risk management. It concludes that using the advanced internal audit theory and practice abroad for reference is the necessary choice of the enterprises in China.
    The main contributions of this paper are as follows: One is summarizing the effect of Sarbanes-Oxley act on internal audit. The other is considering entity’s culture and tone of top management as core of an entity, analyzing what internal audit act as in “soft control” and cultivating the whole control consciousness. Thirdly, this paper reviews internal control and corporation governance is syncretizing as integrated enterprise risk management system, sketches the outline of the integrated system, thinks internal audit act as supervisor, consultant, coordinator and proponent in this integrated system.
        
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