风险管理审计研究—基于A公司案例分析

风险管理审计研究—基于A公司案例分析(论文11000字)
内容摘要
随着我国市场经济的不断深化发展，科学和信息技术的进步，企业面对的风险各种因素越来越多。但是这一趋势，在很大程度上促进了我国企业的发展。而企业是否能在充满许多不确定性因素的环境下健康的发展，很大程度上取决于企业风险管理的有效性，所以企业风险管理的有效性与企业内审部门是否做好风险管理工作的监督与评价息息相关，即风险管理审计。风险管理审计是企业实现经营目标的一种有效手段，是企业良性发展的重要保障。风险管理审计是对传统审计方式的突破和创新，不仅吸收了其他审计的优点，还对风险管理、公司治理和内部控制进行了全面整合，是站在企业的战略高度对企业的风险进行全面评估和综合管理的一种全新审计模式，将内部审计在企业中的作用推向了更高层次。本文在回顾国内外与风险管理审计有关的文献的基础上，首先对风险管理审计概述进行了理论归纳，提出企业风险管理审计应用的理论基础。然后，分析总结企业风险管理审计存在的问题，并针对问题提出加强企业的风险管理审计意识、健全风险管理审计法律法规、完善风险管理评价体系等具体建议对策。最后，引入案例分析，通过介绍以A企业为例，具体说明我国企业风险管理审计和内部审计的情况、问题和改进意见。希望能为其他企业进行风险管理审计提供一些切实可行的帮助。本文主要运用了文献研究、案例分析和归纳总结等方法，通过研究分析得出的加强企业风险管理审计的具体建议能切实为企业提供帮助，帮助企业更好的实现经营目标和价值增值，最终促进企业实现可持续发展。
关键词：风险管理审计；内部审计；企业；风险管理

Risk management audit study
Abstract
With the continuous deepening of China's market economy and the progress of science and information technology, enterprises are facing more and more risk factors. However, this trend has promoted the development of Chinese enterprises to a great extent. However, whether an enterprise can develop healthily in an environment full of many uncertain factors largely depends on the effectiveness of enterprise risk management. Therefore, the effectiveness of enterprise risk management is closely related to the supervision and evaluation of whether the internal audit department of an enterprise does a good job in risk management, that is, risk management audit. Risk management audit is an effective means for enterprises to achieve business objectives and an important guarantee for the benign development of enterprises. Risk management audit is the breakthrough and innovation on the traditional audit way, not only absorbed the advantages of other audit, also for risk management, corporate governance and internal control for the fully integrated, is standing in the enterprise strategic height on comprehensive assessment of the risks of the state-owned enterprises and the integrated management of a new audit pattern, will be the role of internal audit in enterprise to a higher level. On the basis of reviewing the literature related to risk management audit at home and abroad, this paper firstly summarizes the overview of risk management audit and puts forward the theoretical basis for the application of enterprise risk management audit. Then, it analyzes and summarizes the problems existing in the enterprise risk management audit, and puts forward specific Suggestions and countermeasures to strengthen the enterprise risk management audit awareness, improve the risk management audit laws and regulations, improve the risk management evaluation system. Finally, A case study is introduced to illustrate the situation, problems and improvement opinions of China's enterprise risk management audit and internal audit by taking enterprise A as an example. Hope to provide some practical help for other enterprises to carry out risk management audit. This paper mainly USES literature research, case analysis, summary and other methods, through the research and analysis of the specific recommendations to strengthen enterprise risk management audit can provide practical help for enterprises, help enterprises to better achieve business objectives and value added, and ultimately promote the sustainable development of enterprises.
Key words:Risk management audit; Internal audit; enterprise; Risk management

目录
内容摘要    I
Abstract    ..II
第一章 绪论    3
（一）研究的目的和意义    3
（二）文献综述    3
（三）研究的内容和方法    4
（四）本文的创新点    4
第二章   风险管理审计概述与理论基础    5
（一）风险管理审计的概述    5
1. 风险管理审计的含义    5
2. 风险管理审计的职能    5
3. 风险管理审计的特征    5
（二）风险管理审计的理论基础    6
1. 受托责任经济理论    6
2. 战略管理理论    6
3. 全面风险管理理论    6
第三章  风险管理审计的问题分析    6
（一）风险管理审计意识不强    6
（二）风险管理审计制度化和规范化建设不健全    6
（三）内部控制环境不完善    7
（四）风险管理审计技术落后    8
第四章企业推行风险管理审计的措施和完善建议    8
（一）提高企业风险管理审计的意识    8
（二）健全风险管理审计的制度化和规范化    8
（三）提高风险管理审计人员的专业胜任能力    8
（四）创新风险管理审计技术与方法    8
第五章  基于A企业风险管理审计案例分析    9
（一）A企业基本情况介绍    9
1. 某企业简介    9
2. 某企业组织结构    9
3. 某企业风险管理审计现状    9
（二）某企业风险管理审计存在的问题的原因分析    10
1. 风险管理审计意识不强    10
2. 内部审计方法落后    10
3. 信息化程度低    10
4. 内部审计职能运用不足    10
（三）某企业风险管理审计改进意见及建议    11
1.提高风险管理审计意识    11
2. 创新风险管理审计技术与方法    11
3. 扩展内部审计的职能    11
第六章 结论    12
参考文献    13
致谢    14