【作者】 黄兵海；

【导师】 余玉苗；

【作者基本信息】 武汉大学 ， 会计学， 2005， 硕士

【摘要】 企业所面临风险的复杂性和多样性,使得风险越来越成为企业的核心价值,而风险管理也愈来愈成为企业公司治理的重要内容。内部审计在经历了以消极防弊为主、积极兴利为主的阶段后,到了20世纪末期,也由于外部审计竞争的压力而确立了为组织增加价值的功能目标,并在公司治理中发挥着重要作用。这样,内部审计与风险管理在公司治理这一共同目标下,为了降低企业交易成本,提升自身在企业价值链中的地位而逐渐结合在一起,形成相互交融互动的紧密关系。同时,传统风险管理的弊端和其他相关学科的发展,推动了风险管理向整体化风险管理转变,其具有风险成本低、效益高等优点,并正成为风险管理发展的未来趋势。内部审计尽管已将风险识别、风险评估、风险控制等技术融入审计方法,但在整体化风险管理方式下,其已面临着委托责任更大、专业要求更高、审计技术和方法落后等新的挑战。因此,内部审计还需在风险理念培育、审计目标起点改进、风险数据库与风险信息系统的建立、企业危机预警管理系统的构建以及风险专业判断能力提高等方面作出创新,以适应整体化风险管理这一新的变化。更多还原

【Abstract】 The risk is becoming the core value of enterprise, due to it’s complexity and variety, and risk management is also becoming an important part of corporate govern. Having passed through two stages when taking fraud prevention and effectiveness promotion as it’s target separately, Internal audit made adding value as it’s goal at the end of 20th century because of the competition pressure coming from the external audit, and joined the movement of corporate govern. Thus, with the common goal of improving corporate govern. The close relationship has formed between risk management and internal audit on the base of interaction, for decreasing the transaction cost and getting the higher position in the enterprise’s value-chain as well. Meanwhile, the weakness of traditional risk management and related theory’s improvement are making the risk management changed tend to integrated risk management (IRM), which has such advantages as low cost and high effectiveness. Furthermore, IRM must be the trend of this field. Though internal audit has absorbed some methods of risk management, just like risk detection, risk valuing, risk control and so on, it still has to face with a few of new challenges, including more great accountability, more strict professional background and updating the methods of audit. Therefore, to keep up with the new change, internal audit need to take innovation in some respects as following: culturing the idea of IRM, improving the audit target, setting up the risk data and information system, building the enterprise’s crisis warning and managing system, promoting the judge ability in risk auditing.更多还原