【作者】 杨帆；

【导师】 王秀丽；

【作者基本信息】 对外经济贸易大学 ， 会计学， 2019， 硕士

【摘要】 在经济全球化的今天,通讯行业面临着越来越高的经营风险,出于提升盈利和保持竞争考虑,同时也为了适应日趋严格的外部监管,通讯行业企业管理层开始重视内部审计工作和风险管理相结合,向全面风险管理、战略管理等现代企业管理转变。在这种背景下,将风险导向内部审计引入通讯行业便成了必然选择。风险导向内部审计主要要求内部审计人员关注企业高风险领域对审计目标的影响,将风险的辨识、分析和评价贯穿于审计工作始终,将企业整体风险的分析评价作为审计业务的基础,保证审计资源有效地集中到重要风险领域,从而提高审计效率和质量。本文选择中兴通讯为研究对象,一是中兴通讯是我国四大通讯商之一,具有一定知名度;二是中兴通讯在企业发展过程中存在较为错综复杂的风险,近几年美国商务部对其实施的出口限制措施,引起了国内外广泛关注,突出了我国通讯行业企业所面临的严峻的政治、技术等风险,具有一定典型性。本文共分为五章。第一章讲述了通讯行业风险导向内部审计的研究意义、研究方法及创新。第二章梳理了国内外风险导向内部审计的基础理论和相关文献。第三章是分析了通讯行业内部审计现状及存在问题,并以中兴通讯公司为例,剖析了中兴通讯公司在审计过程中存在的问题。第四章以中兴通讯公司为例构建了以风险导向为核心的内部审计流程并提出相应保障性措施。首先,审计计划阶段流程构建主要增加了风险评估程序,通过编制“风险发生概率”和“风险影响程度”表对企业企业现有风险进行评价,再利用评价结果编制“风险分析表”划分企业风险等级,明确审计重点,编制审计计划,提高审计效率。其次,审计实施阶段流程构建主要是对企业内部控制效果的评价,评价内控机制的有效性与执行情况,保证审计质量。最后,审计报告和后续审计阶段主要是结合公司风险管理情况,出具以企业风险为关注核心的审计报告,并积极落实审计意见。第五章对本文研究成果进行总结归纳,提出文章不足。通过本次研究,一方面可以优化中兴通讯公司内部审计思路;另一方面可以帮助补充风险导向内部审计在通讯行业的应用案例。更多还原

【Abstract】 In today’s economic globalization,the communications industry is facing increasingly high operational risks.In order to improve profitability and maintain competition,and in order to adapt to increasingly strict external supervision,the management of the communications industry has begun to pay attention to internal audit work and risks.The combination of management and transformation to modern enterprise management such as comprehensive risk management and strategic management.In this context,the introduction of risk-oriented internal audit into the communications industry has become an inevitable choice.Risk-oriented internal audit mainly requires internal auditors to pay attention to the impact of high-risk areas on audit objectives.The identification,analysis and evaluation of risks are used throughout the audit work.The analysis and evaluation of the overall risk of the enterprise is used as the basis of the audit business to ensure audit resources.Effectively focus on key risk areas to improve audit efficiency and quality.This paper chooses ZTE as the research object.First,ZTE is one of the four major communication providers in China,with certain popularity.Second,ZTE has relatively complicated risks in the process of enterprise development.In recent years,it has been sanctioned by the US Department of Commerce.Widespread attention at home and abroad highlights the severe political and technical risks faced by enterprises in China’s telecommunications industry and has a certain typicality.This article is divided into five chapters.The first chapter describes the research significance,research methods and innovation of risk-oriented internal audit in the communication industry.The second chapter combs the basic theory and related literature of risk-oriented internal audit at home and abroad.The third chapter analyzes the status quo and existing problems of the internal audit of the communication industry.Taking ZTE as an example,it analyzes the shortcomings of ZTE.The fourth chapter takes ZTE as an example to construct an internal audit process with risk-oriented as the core and propose corresponding safeguard measures.First of all,the audit planning stage mainly evaluates the existing risks of the enterprise by compiling the “risk probability” and “risk impact degree” tables,and then uses the evaluation results to compile the “risk analysis table” to classify the enterprise risk level,clarify the audit focus,and prepare Audit plans to improve audit efficiency.Secondly,the audit implementation stage is mainly to evaluate the effect ofinternal control and the effectiveness and implementation of the internal control mechanism,and to ensure the quality of the audit.Finally,the audit report and the follow-up audit stage mainly combine the company’s risk management situation,issue an audit report with the core of enterprise risk as the focus,and actively implement the audit opinion.The fifth chapter summarizes the research results of this paper and puts forward the article.Through this research,on the one hand,ZTE’s internal audit thinking can be optimized;on the other hand,it can help supplement the application case of risk-oriented internal audit in the communication industry.更多还原