【作者】 陈红；

【导师】 罗宏；

【作者基本信息】 西南财经大学 ， 会计学， 2011， 硕士

【副题名】以AB集团公司为例

【摘要】 在二十一世纪的全球经济一体化趋势下,企业要生存与发展的难度加大。从风险导向内部审计发展角度出发,去帮助企业在激烈的市场竞争中立足并壮大,将是我们需要关注的重要课题。风险导向内部审计是一切以风险控制为出发点的综合性审计,在我国起步较晚,虽然我国许多学者对风险导向内部审计的基本理论进行了大量的研究,但是这个问题仍然处于激烈的争论和不断完善之中。因此,研究风险导向内部审计在我国的内部审计领域的应用,无论是在理论上,还是在实践上都具有重要的现实与理论意义。本文的研究内容主要包括了六个部分,第一章为导论部分,主要介绍选题背景和意义；第二章为文献综述,回顾国内国外对风险导向内部审计的研究情况；第三章为风险导向内部审计的理论框架,介绍其内涵、本质、职能、对象等,.从而从这六个方面来对风险导向内部审计的理论框架进行构建和分析；第四章为风险导向内部审计的的实施条件和实施程序；第五章为案例分析,重点针对AB集团公司在内部审计方面的现状与问题,首先对其实施风险导向审计模式的必要性进行分析,然后对如何实施风险导向审计模式进行分析,从中得到了很多有益的启示和经验。在案例分析中,本文重点针对AB集团公司的内部审计的现实情况,对如何建立风险评估模型以及信息化建设进行分析和研究,这对进一步丰富有关风险导向内部审计的理论研究和实践应用都具有非常重要的意义。第六章则是在结合目前我国企业实施风险导向审计的制约因素的基础上,对如何推进我国企业风险导向审计模式提出了自己的建议和对策。本文的研究结论是：风险导向内部审计是有效预防企业经营风险的手段,在商业竞争日益激烈的今天,风险的控制与预防对企业的发展十分重要。风险导向内部审计可以充分发挥其功能,有效预防企业内部经营风险,从而为企业创造价值,因此风险导向内部审计在企业的应用具有良好的发展前景；但是不可否认,目前由于我国企业在内部审计方面还存在很多问题,因此风险导向内部审计模式的应用还面临着很多困惑与挑战。本文认为加大对风险导向内部审计的理论探索和实践应用是推动风险导向审计理论进一步完善和发挥实践功能的最好办法。更多还原

【Abstract】 Under the 21st century’s global economic integration tendency, the enterprise must survive the difficulty which and develop to enlarge. From risk guidance management audit development angle embarking, helps the enterprise to base in the intense market competition and to expand, will be the important topic which we need to pay attention. The risk guidance management audit is all take the risk control as the starting point comprehensive audit, starts late in our country, although our country many scholars have conducted the massive research to the risk guidance management audit’s elementary theory, but in this question was still in the intense argument and consummates unceasingly. Therefore, research risk guidance management audit in our country’s management audit domain application, regardless of being theoretically, has the important reality and the theory significance in the practice.This paper includes six parts:the first part is the introduction part which does the explanation to the research background and meaning; the second part is the literature review which does analysis to the circumstance of the research about the risk-oriented internal audit in the domestic and overseas. The third part does the exhaustive research about the theory frame of risk-oriented internal audit. The fourth part does analysis to condition and procedure of implementation of risk-oriented internal audit; the fifth parts is the case analysis part, which aims at the AB Group in the management audit aspect present situation and the question, and carries on the analysis to its implementation risk-oriented audit pattern’s necessity, how then to implement the risk-oriented audit pattern to carry on the analysis, obtained the beneficial enlightenment and the experience. In the case analysis, this article aims at the AB Group’s management audit realistic situation with emphasis, carries on the analysis and the research, how to carry on the risk assessment model as well as the informationization construction his has the very important reality and the theory significance to further rich related risk guidance management audit’s fundamental research and the practice. The sixth part in this paper offer some strategy and suggestion to how to improve the mode of risk-oriented audit.This paper has some conclusion as fellow:The risk-oriented management audit is the effective method which could prevent enterprise operational risk in commercial competition day by day intense today, the risk control and the prevention is very important to enterprise’s development. The risk guidance management audit may display its function fully, prevents the enterprise internal operation risk effectively, thus creates the value for the enterprise, therefore the risk guidance management audit has the good prospects for development in enterprise’s application; But undeniable, because at present Our country Enterprise also has many problems in the management audit aspect, therefore the risk-oriented management audit pattern’s implementation is also facing many questions and the challenge.更多还原