【作者】 张志强；

【导师】 万红波；

【作者基本信息】 兰州大学 ， 工商管理（专业学位）， 2015， 硕士

【摘要】 二零一四年,由中国内部审计协会(CIA)发布的最新版《中国内部审计准则》,在有关风险导向理念方面与国际内部审计界保持了充分的一致。风险导向内部审计模式已在国内外多家企业有效开展,并有效促进了企业风险管控水平的提升,也使得审计创造价值能够更加充分的体现和发挥。本文讨论的东方公司系一家水泥生产制造企业,随着国内水泥产能过剩加剧影响逐渐凸显、水泥行业各品牌之间竞争愈演愈烈、政府对安全管理及环保管理的监督和管控日益加强,东方公司面临的各种运营风险更加趋于复杂和多样,风险理念日益盛行,这使得东方公司决策层对风险的重视程度和关注度大幅提升,要求内部审计基于风险而创造更多价值,原有的审计模式显然已难以胜任,需要更加有效的新的风险导向审计模式来适应。本人结合东方公司具体情况,基于内部审计和风险理论,重新建构了风险导向内部审计模式,提出了使该模式得以有效运行实施的具体方式和保障举措。本文的创新点在于：一是分别从审计目标的筛选确定、工作作业模式和考评指标的调整三个维度,对风险导向内部审计在企业的运行实施,进行了较为系统的建构。二是引入中医“望闻问切”理念,透视这一审计模式的构建,丰富了内部审计的视野。东方公司实施风险导向内部审计模式,更贴近东方公司运营实际,符合企业长远发展目标,具有较强的实用性和可行性。希望这种审计模式在提升东方公司内部审计工作价值的同时,也能为其他企业提供很好的借鉴。更多还原

【Abstract】 In 2014, the latest version of the Chinese internal auditing standards released by the China Institution of Internal Audit (CIA) kept fully consistent with the international internal auditing profession on relevant risk-oriented concept. Risk-oriented internal auditing model has been effectively developed by domestic and international companies, and has effectively improved the risk control level of enterprises. It has also further proved that auditing can create value for the company.The Oriental Company discussed in this paper is a cement manufacturing company. With the emerging consequence of the domestic cement industry’s overcapacity, the growing competition among all cement brands and the stricter government supervision and control of the safety management and environmental controls, the various operational risks Oriental Companies faced have been more complicated and diversified. The risk concept, which is becoming more popular, makes Oriental’s decision makers pay much more attention on the risks. They required internal auditing to create more values based on risk, while the original auditing model was clearly unqualified. So they need a more effective new risk-oriented audit model.According to Oriental Company’s specific situation, I reconstructed the risk-oriented internal auditing model and provided specific methods as well as safeguard measures, which can keep the model being effectively carried on based on the internal auditing and risk theories. There are two innovative points of this article. First, I systematically constructed the operation of risk-oriented internal auditing from three dimensions which including the filtration of auditing objects, working models and adjustment of performance evaluation indicators. Second, I took reference of a traditional Chinese medical science theory "Looking, Listening, Question and Feeling" to clearly understand the auditing model talked above and wide the internal auditors’ view of auditing activities.Oriental Company has implemented the risk-oriented internal auditing model. The model is more close to the practical operations of the company and aligned with the company’s long-term development objects, so the model are more practical and realizable. I hope this auditing model can not only increase the value of Oriental Company’s internal auditing work but also provide a good reference for the other companies.更多还原